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40 results for “reassessment u/s 147”+ Unexplained Cash Creditclear

Sorted by relevance

Mumbai1,018Delhi848Ahmedabad295Kolkata274Chennai268Jaipur238Bangalore203Chandigarh104Rajkot100Pune99Surat86Hyderabad67Indore59Nagpur50Amritsar48Raipur42Cochin40Guwahati38Lucknow37Agra25Patna23Visakhapatnam19Jodhpur18Allahabad14Cuttack9Dehradun4Varanasi4Panaji2Calcutta2Orissa2SC1Gauhati1Telangana1Karnataka1Ranchi1

Key Topics

Section 143(3)41Addition to Income40Reassessment33Cash Deposit31Section 153A24Section 13222Search & Seizure19Section 118Demonetization

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. ALLEBASI BUILDERS AND DEVELOPERS (P) LTD, ATTINGAL

In the result, appeal filed by the assessee stands allowed and Revenue’s appeal and assessee’s cross objection stand dismissed

ITA 317/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

unexplained cash credit whereas the same has already been added substantially in the case of one of the family member of director. Therefore the addition made resulted in double taxation and is bad in fact and should be deleted. 6. That the assessment order was passed against the principles of natural justice. The order was passed without giving the assessee

Showing 1–20 of 40 · Page 1 of 2

18
Comparables/TP18
Section 8016
Section 14815

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 735/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

VRINDAVAN BHAVAN PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 699/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 700/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, KERALA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 732/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 736/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT, CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 695/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 697/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KERALA vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 733/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 734/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

VRINDAVAN BUILDERS PVT KTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 696/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 698/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s. 143(3) r.w.s. 147 of the Act. 6. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are 4 ITA 695 to 700 & 732 to 736/Coch/2024 Vrindavan Builders Pvt. Ltd. void in law as the AO had deliberately not followed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. MONEYMUTTAM FINANCE, PATHANAMTHITTA

In the result, assessee’s cross objection stands allowed and appeal filed by the Revenue stands dismissed

ITA 315/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Years: 2017-18

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

147 of the Act. 4. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are void in law as the AO had deliberately not followed the procedure laid down by the Hon'ble Supreme Court and challenging the action of the AO in making protective addition in the hands

SREEVALSAM HOTELS AND RESORTS PRIVATE LTD,RAJAVALSAM vs. ACIT, CENTRAL CIRCLE, KOLLAM

In the result, assessee’s appeal in ITA No

ITA 115/COCH/2024[2017-2018]Status: DisposedITAT Cochin09 Jun 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

147 of the Act. 4. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are void in law as the AO had deliberately not followed the procedure laid down by the Hon'ble Supreme Court and challenging the action of the AO in making protective addition in the hands

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. ARUN RAJ PILLAI, PATHANAMTHITTA

In the result, the cross objection filed by the assessee company stands allowed

ITA 314/COCH/2024[2018-19]Status: DisposedITAT Cochin09 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)

147 of the Act. 4. Being aggrieved, an appeal was filed before the CIT(A). contesting that the very initiation of reassessment proceedings are void in law as the AO had deliberately not followed the procedure laid down by the Hon'ble Supreme Court and challenging the action of the AO in making protective addition in the hands

A & B ASSOCIATES,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

In the result, the appeal of the assesse is allowed for statistical purpose

ITA 643/COCH/2025[2018-19]Status: DisposedITAT Cochin05 Dec 2025AY 2018-19

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -

For Appellant: Shri Lokanathan, C.AFor Respondent: Shri Sanjit Kumar Das, Sr. D/R
Section 115BSection 142(1)Section 144Section 147Section 148Section 148ASection 250

cash deposits are business receipts only and there was no "Unexplained money u/s 69A" of the Income Tax Act, 1961. Similarly, the commission 9 A&B Associates income was also received from M/s IDEA Cellular Limited (Vodafone Idea Limited) only with whom the business was done. The data as per Form 26AS, clearly shows that the entire payments u/s 194H

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 2/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This is for the precise reason that there was a search carried out at assessee’s business premises who is engaged in LPG distribution business. Both the counsel(s) fairly submit before us that the first substantial issue that invites our apt adjudication is estimation

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 17/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This is for the precise reason that there was a search carried out at assessee’s business premises who is engaged in LPG distribution business. Both the counsel(s) fairly submit before us that the first substantial issue that invites our apt adjudication is estimation

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 10/COCH/2023[2014-15]Status: DisposedITAT Cochin22 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This is for the precise reason that there was a search carried out at assessee’s business premises who is engaged in LPG distribution business. Both the counsel(s) fairly submit before us that the first substantial issue that invites our apt adjudication is estimation

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 5/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This is for the precise reason that there was a search carried out at assessee’s business premises who is engaged in LPG distribution business. Both the counsel(s) fairly submit before us that the first substantial issue that invites our apt adjudication is estimation