Search: reassessment u/s 147 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

78 results for “reassessment u/s 147”+ Section 143(3)clear

Sorted by relevance

Mumbai3,469 Delhi3,013 Chennai852 Kolkata813 Bangalore784 Jaipur708 Ahmedabad668 Hyderabad422 Pune394 Chandigarh287 Surat255 Indore228 Raipur214 Rajkot189 Visakhapatnam185 Amritsar179 Cochin147 Guwahati107 Patna97 Lucknow85 Nagpur78 Cuttack78 Agra72 Dehradun53 Allahabad46 Jodhpur44 Telangana40 Karnataka34 Ranchi22 Jabalpur21 Panaji21 Calcutta15 Kerala7 SC6 Orissa6 Varanasi5 Gauhati2 Punjab & Haryana2 Rajasthan2 Himachal Pradesh2 Uttarakhand1

Key Topics

Section 14789 Section 143(3)61 Section 14859 Addition to Income50 Section 1042 Section 153A39 Section 143(2)32 Section 153D27 Section 263

ACIT, BHUBANESWAR vs. M/S. NEELACHAL GRAMYA BANK, BHUBANESWAR

In the result, appeal filed by the revenue and cross objection

ITA 58/CTK/2015[2008-09]Status: DisposedITAT Cuttack12 Jul 2017AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri B.K.Mohapatra, ARFor Respondent: Shri Kunal Singh, DR

Section 143(3)Section 144Section 147Section 148Section 2Section 22Section 36Section 44ASection 80PSection 80P(4)

Showing 1–20 of 78 · Page 1 of 4

26

Reopening of Assessment23

reassessment by issue of notice u/s. 148 of the Act. The Assessing Officer from the audited statement of account, which were filed alongwith return of income and which was considered by him while passing the order u/s. 143(3) of the Act came to the conclusion that provisions for bad and doubtful debts

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

reassessment was bad in law for failure to issue notice to the Assessee under section 143(2) of the Act?” The Hon’ble Orissa High Court is answering the question, held as follows: “”3. As far as Question No.(iii) is concerned , Mr. Satapathy, learned Senior Standing Counsel for the Department raises preliminary objection that this issue was not raised

ORISSA MINING CORPORATION LIMITED,BHUBANESWAR vs. DICT, BHUBANESWAR

In the result, all the appeals of the assessee are allowed

ITA 371/CTK/2015[2008-09]Status: DisposedITAT Cuttack06 Jul 2017AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri Rajat Kumar Panda, DGM, OMCFor Respondent: Shri Kunal Singh, CIT, DR

Section 143(2)Section 143(3)Section 147Section 148Section 148(2)

u/s 143(2) was issued and such return was explained by the assessee and examined by the Assessing Officer during the original assessment proceedings, which is the purpose of issue of notice u/s.143(2) of the Act. The same return has been treated as the return filed u/s.148 which means the said return was deemed to have been explained

JAY KISHORE CHOUBEY,RAIRANGPUR vs. ACIT, CIRCLE-1, ASANSOL

In the result, appeal of the assessee stands allowed

ITA 2/CTK/2023[2010-11]Status: DisposedITAT Cuttack29 Nov 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Girish Agrawalassessment Year : 2010-2011 2011 Jay Jay Kishore Kishore Choubey, Choubey, Vs. Acit, Circle Acit, Circle-1, Asansol. Rairangpur Bazar, Rairangpur, Rairangpur Bazar, Rairangpur, Mayurbhanj. Pan/Gir No. Pan/Gir No.Acmpc 1759 N (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Adv Revenue By : Shri Charan Das, Sr. Das, Sr. Dr Date Of Hearing : 29/11 11/2023 Date Of Pronouncement : 29/11 /11/2023 O R D E R Per Bench

For Appellant: Shri P.R.MohantyFor Respondent: Shri Charan Das, Sr

Section 147Section 148

Section 147(a) of the Act, that the assessee had not made a full and true disclosure of the material facts at the time of original assessment and therefore income chargeable to tax had escaped assessment. The High Courts which have interpreted Burlop Dealer's case (Supra) as laying down law to the contrary fell in error

M/S BSN JOSHI & SONS LTD,KHURDA vs. ACIT, BHUBANESWAR

In the result, appeal filed by the assessee is allowed

ITA 6/CTK/2011[2003-04]Status: DisposedITAT Cuttack08 Aug 2019AY 2003-04

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2003-2004

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri Subhendu Dutta, DR

Section 143(3)Section 147Section 148

section 147 could be taken against the assessee. P a g e 9 | 10 ITA No.0 6/CTK /2 011 Assessm ent Y ear : 20 03- 04 16. In view of foregoing discussion and from the above facts of the case and following the decisions quoted above, we are of the considered view that the reassessment order u/s. 147 r.w.s. 143

SULTAN ENTERPRISES PVT. LTD,,SUNDARPADA, BHUBANESWAR vs. PR. CIT-1, BHUBANESWAR

In the result appeal of the assessee in ITA No

ITA 29/CTK/2023[2015-16]Status: HeardITAT Cuttack26 May 2023AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & And Ramit Kocharassessment Year : 2015-16 Sultan Enterprises Pvt Ltd., Sultan Enterprises Pvt Ltd., Vs. Pr. Cit, Bhubaneswar Pr. Cit, Bhubaneswar-1 At:Plot No.161, Azad Nagar, At:Plot No.161, Azad Nagar, Sundarpada, Bhubaneswar. Sundarpada, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aascs 1016 R (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Sidharth Ray, Sr. AdvocateFor Respondent: Shri Abani Kanta Nayak, CIT DR

Section 143(3)Section 263

143(3) of the 1961 Act. The show cause notice u/s 263 was issued by ld. PCIT on 26.02.2021 , while revisionary order was passed by ld. PCIT u/s 263 on 18.03.2021. This is clearly beyond the time stipulated u/s 263(2) , as the revisionary order ought to have been passed by ld. PCIT u/s 263 before 31.03.2020 i.e. within

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended

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

143(3)/147 are in clear violation of the order passed by the Hon’ble High Court of Odisha dated 15/12/2009 wherein the Hon’ble Court directed the department to pass the order within two months from the date of their order, whereas the AO passed the reassessment order u/s 147 on 26/03/2013, which is barred by limitation, as contended