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24 results for “reassessment”+ Section 158clear

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Key Topics

Section 1042Section 14838Section 143(2)14Section 271(1)(c)14Charitable Trust14Section 15113Section 143(3)9Section 148A9Section 1477Addition to Income

SOURAV ALLOYS AND STEEL PVT. LTD.,ANGUL vs. ACIT, CIRCLE-1(1), BHUBANESWAR

In the result, the appeal filed by the assessee is allowed

ITA 233/CTK/2016[2006-07]Status: DisposedITAT Cuttack17 Feb 2017AY 2006-07

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2006-07

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Asit Kumar Mohapatra, CIT DR
Section 12Section 139Section 142Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 158

Showing 1–20 of 24 · Page 1 of 2

5
Penalty4
Reassessment3

reassessment proceedings it would be appropriate to refer to the said section. For facility, the provisions of Section 143(2) of the Act is extracted hereunder: “Section 143 (2) Where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section 142, the Assessing Officer shall, – (i) where he has reason

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 264/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

RONALD EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 262/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 267/CTK/2019[2009-10]Status: DisposedITAT Cuttack15 Feb 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 263/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 265/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND INSTITUTE OF PHARMACEUTICAL SCIENCES,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 266/CTK/2019[2008--09]Status: DisposedITAT Cuttack15 Feb 2021

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND EDUCATIONAL & CHARITABLE TRUST,GANJAM vs. CHEIF CIT, BHUBANESWAR

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ROLAND EDUCATIONAL & CHARITABLE TRUST,BERHAMPUR vs. DCIT, BERHAMPUR CIRCLE, BERHAMPUR

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

158 respectively, also go to prove that the assets include laboratory equipment, library, building, computer etc. which are necessary for imparting education and running educational activities of an educational institution. 22. This fact is also clear from the individual balance sheet of Roland Institute of Computer and Management Studies, Roland Supriya Junior College, Roland Junior College and Roland Institute

ANALA RAM RAO,KORAPUT vs. ITO, JEYPORE

In the result, appeal of the assessee is allowed

ITA 413/CTK/2010[2005-06]Status: DisposedITAT Cuttack15 Oct 2019AY 2005-06

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2005-2006

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 139Section 142(1)Section 143(3)Section 148Section 69A

158/- which is contrary to the provisions of section 69A of the Act and for that matter the addition is liable to be deleted. “ 4. We find that the above additional grounds raised by the assessee against (i) issue of notice u/s.148 of the Act (ii) absence of reasons recorded and (iii) confirming the addition u/s.69A

AMBIKA CONSTRUCTION COMPANY,BARIPADA vs. DCIT, BALASORE

In the result, appeal of the assessee is allowed for statistical

ITA 191/CTK/2015[2011-12]Status: DisposedITAT Cuttack17 Mar 2020AY 2011-12

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.191/Ctk/2015 (नििाारण वषा / Assessment Year : 2011 - 2012) Ambika Construction Company, Vs. Dcit, Balasore Circle, C/O Mangal Kumar Bhaumik, Balasore Ward No.11, Station Bazar, Baripada-757001 स्थायी ऱेखा सं./Pan No. : Aaffa 2848 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri J.M.Pattnaik, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तारीख / Date Of Hearing : 22/01/2020 घोषणा की तारीख/Date Of Pronouncement : 17/03/2020 आदेश / O R D E R Per L.P.Sahu, Am : This Is An Appeal Filed By The Assessee Against Order Of Cit(A), Cuttack, Dated 27.02.2015 For The Assessment Year 2011-2012. 2. On Perusal Of The Appeal Record, We Find That Initially The Appeal Of The Assessee Was Disposed Off By The Tribunal Vide Order Dated 29.05.2017. Thereafter The Assessee Carried The Matter To The Hon’Ble Jurisdictional High Court & The Hon’Ble High Court Quashed The Order Of The Tribunal Vide Order Dated 24.04.2019 & Remitted The Matter Back For Consideration Of The Case Of The Assessee In The Light Of The Decision As Has Been Held By The Hon’Ble High Court In Income Tax (Appeal) No.36 Of 2015, Vide Order Dated 20.08.2018 In The Case Of 2 Mohd. Asif Habibi Vs. Pr. Cit & Others. Thereafter As Per The Direction

For Appellant: Shri J.M.Pattnaik, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 143(1)Section 143(2)Section 143(3)

158 (SC) and followed by this Hon'ble Tribunal in the case of Builder Shree Vrs. ACIT in ITA NO.213/CTK/2015 order dt.31/08/2017 as well as in the case of Shri Jagdeep Bansal vs ACIT Circle 2(1), Sambalpur in M.A. No.60/CTK/2017 arising out of order dt.20/08/2019. 2. This being a case in which the Ld. A.O determined the net taxable

DINDAYAL AGARWAL,BERHAMPUR vs. THE INCOME TAX OFFICER, WARD-1, BERHAMPUR., BERHAMPUR

In the result, the appeal of the assessee is allowed

ITA 471/CTK/2025[2017-18]Status: DisposedITAT Cuttack16 Mar 2026AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2016-17 Dindayal Agarwal Ito, Ward-1, Berhampur

For Appellant: Shri Pranaya Ku. Mishra, Prashant KumarFor Respondent: Shri Shakeer Ahamed, Sr. DR
Section 148Section 148ASection 151

158 (SC) has dismissed the SLP filed by the revenue and upheld the decision of the Hon’ble Bombay High Court wherein it was held that where approval for initiation of reassessment proceedings was granted by Commissioner after expiry of 3 years from end of relevant assessment year, said approval should have been granted by Principal Chief Commissioner, thus, impugned

PRADYUMNA KUMAR LATH,JHARSUGUDA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE ,ROURKELA, ROURKELA

In the result, appeal of the assessee stands allowed

ITA 820/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 Feb 2026AY 2016-17

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.820/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Vs Acit, Circle Rourkela, Rourkela Pradyumna Kumar Lath, At-Dalki, Po: Jharsuguda, Dist: Jharsuguda-768201 Pan No. :Aaopl 7797 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Sanjib Banerjee, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/02/2026 घोषणा की तारीख/Date Of Pronouncement : 25/02/2026

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Sanjib Banerjee, Sr. DR
Section 148Section 148ASection 151

158 (SC) has dismissed the SLP filed by the revenue and upheld the decision of the Hon’ble Bombay High Court wherein it was held that where approval for initiation of reassessment proceedings was granted by Commissioner after expiry of 3 years from end of relevant assessment year, said approval should have been granted by Principal Chief Commissioner, thus, impugned

SRI PRATAP CHANDRA TRIPATHY,GANJAM vs. ITO, WARD-1, GANJAM

In the result, appeal of the assessee stands allowed

ITA 731/CTK/2025[2016-17]Status: DisposedITAT Cuttack17 Feb 2026AY 2016-17

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.731/Ctk/2025 ("नधा"रण वष" / Assessment Years : 2016-2017) Vs Ito, Ward-1, Berhampmur, Ganjam Sri Pratap Chandra Tripathy, Braja Nagar, 1St Lane, Lochapada Road, Berhampur, Ganjam-760001 Pan No. :Acfpt 5072 J (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Sarangi, Ar राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 17/02/2026 घोषणा क" तार"ख/Date Of Pronouncement : 17/02/2026

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Vijay Singh, Sr. DR
Section 148Section 148ASection 151

158 (SC) has dismissed the SLP filed by the revenue and upheld the decision of the Hon’ble Bombay High Court wherein it was held that where approval for initiation of reassessment proceedings was granted by Commissioner after expiry of 3 years from end of relevant assessment year, said approval should have been granted by Principal Chief Commissioner, thus, impugned