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17 results for “reassessment”+ Section 234B(1)clear

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Key Topics

Section 153A20Section 44B14Section 914Addition to Income14Section 14712Section 153D8Section 2637Section 144C6Section 143(3)5Reassessment

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234B of the act for this year. In view of this ground number 8 of the appeal of the AO is dismissed. 30. In the result, appeal filed by the learned assessing officer in ITA number 3045/del/2013 for assessment year 2006 – 07 is dismissed. Assessment year 2007 – 08 31. For assessment year 2007 – 08 assessee has filed the appeal

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

3
Natural Justice2
Transfer Pricing2

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234B of the act for this year. In view of this ground number 8 of the appeal of the AO is dismissed. 30. In the result, appeal filed by the learned assessing officer in ITA number 3045/del/2013 for assessment year 2006 – 07 is dismissed. Assessment year 2007 – 08 31. For assessment year 2007 – 08 assessee has filed the appeal

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234B of the act for this year. In view of this ground number 8 of the appeal of the AO is dismissed. 30. In the result, appeal filed by the learned assessing officer in ITA number 3045/del/2013 for assessment year 2006 – 07 is dismissed. Assessment year 2007 – 08 31. For assessment year 2007 – 08 assessee has filed the appeal

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234B of the act for this year. In view of this ground number 8 of the appeal of the AO is dismissed. 30. In the result, appeal filed by the learned assessing officer in ITA number 3045/del/2013 for assessment year 2006 – 07 is dismissed. Assessment year 2007 – 08 31. For assessment year 2007 – 08 assessee has filed the appeal

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234B of the act for this year. In view of this ground number 8 of the appeal of the AO is dismissed. 30. In the result, appeal filed by the learned assessing officer in ITA number 3045/del/2013 for assessment year 2006 – 07 is dismissed. Assessment year 2007 – 08 31. For assessment year 2007 – 08 assessee has filed the appeal

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234B of the act for this year. In view of this ground number 8 of the appeal of the AO is dismissed. 30. In the result, appeal filed by the learned assessing officer in ITA number 3045/del/2013 for assessment year 2006 – 07 is dismissed. Assessment year 2007 – 08 31. For assessment year 2007 – 08 assessee has filed the appeal

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

234B of the act for this year. In view of this ground number 8 of the appeal of the AO is dismissed. 30. In the result, appeal filed by the learned assessing officer in ITA number 3045/del/2013 for assessment year 2006 – 07 is dismissed. Assessment year 2007 – 08 31. For assessment year 2007 – 08 assessee has filed the appeal

DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

ITA 6114/DEL/2017[2009-10]Status: DisposedITAT Dehradun26 Sept 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 234BSection 40

234B of the Income Tax Act, 1961 when the decision of the Delhi High Court in GE Packaged Power Inc. has not attained finality as the Department has filed review application in the Hon’ble Supreme Court.” The assessee in its cross objection raised the following grounds: - Ground No.1 “On the facts and circumstances of the case the Ld.CIT

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 166/DDN/2019[2010-11]Status: DisposedITAT Dehradun27 May 2022AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

234B and 234C of the Income Tax Act, 1961. 32. That the applicant craves leave to, add, amend, alter and/ or delete any of the above grounds of appeal at or before the time of hearing.” 7. Similar grounds have been raised by assessee in ITA Nos. 164, 166, 162, 161 & 165/DDN/2019 for A.Ys

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 163/DDN/2019[2008-09]Status: DisposedITAT Dehradun27 May 2022AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

234B and 234C of the Income Tax Act, 1961. 32. That the applicant craves leave to, add, amend, alter and/ or delete any of the above grounds of appeal at or before the time of hearing.” 7. Similar grounds have been raised by assessee in ITA Nos. 164, 166, 162, 161 & 165/DDN/2019 for A.Ys

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 165/DDN/2019[2013-14]Status: DisposedITAT Dehradun27 May 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

234B and 234C of the Income Tax Act, 1961. 32. That the applicant craves leave to, add, amend, alter and/ or delete any of the above grounds of appeal at or before the time of hearing.” 7. Similar grounds have been raised by assessee in ITA Nos. 164, 166, 162, 161 & 165/DDN/2019 for A.Ys

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 164/DDN/2019[2009-10]Status: DisposedITAT Dehradun27 May 2022AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

234B and 234C of the Income Tax Act, 1961. 32. That the applicant craves leave to, add, amend, alter and/ or delete any of the above grounds of appeal at or before the time of hearing.” 7. Similar grounds have been raised by assessee in ITA Nos. 164, 166, 162, 161 & 165/DDN/2019 for A.Ys

SHRI GANGA RAM ADWANI,RISHIKESH vs. DCIT, RISHIKESH

In the result the appeal filed by the assessee is allowed

ITA 1511/DEL/2017[2008-09]Status: DisposedITAT Dehradun11 Nov 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year 2008-09

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 143(3)Section 147Section 148Section 234BSection 234C

234B of the Act and interest of Rs. 88,67,147/- u/s 234C of the Act which are not leviable on the facts and circumstances of the case of the appellant ' It is therefore, prayed that it be held that assessment made by the learned Assessing Officer and sustained by the learned Commissioner of Income Tax (Appeals) deserves

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN

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

ITA 47/DDN/2022[2018-19]Status: DisposedITAT Dehradun27 Dec 2022AY 2018-19

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mayak Kumar, JCIT, DR
Section 143(3)Section 144C(5)

reassessment. Ground No. 2: Erroneous disallowance of payment made towards intra-group services by Appellant to its Associated Enterprise (“AE”) 2.1 The learned Transfer Pricing Officer ("TPO") / AO / DRP grossly erred in law and on facts by making an upward transfer pricing adjustment of Rs.219,44,33,564 in total towards international transactions pertaining to payment of management service

B G EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME, DDIT/ ADIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN, DEHRADUN, UTTARAKHAND

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

ITA 13/DDN/2022[2015-16]Status: DisposedITAT Dehradun27 Dec 2022AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Mayak Kumar, JCIT, DR
Section 143(3)Section 144C(5)

reassessment. Ground No. 2: Erroneous disallowance of payment made towards intra-group services by Appellant to its Associated Enterprise (“AE”) 2.1 The learned Transfer Pricing Officer ("TPO") / AO / DRP grossly erred in law and on facts by making an upward transfer pricing adjustment of Rs.219,44,33,564 in total towards international transactions pertaining to payment of management service

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

ITA 79/DDN/2024[2015-16]Status: DisposedITAT Dehradun29 Oct 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode]

Section 147Section 148Section 234ASection 250Section 271(1)(b)Section 69A

234B Rs.9, 29,664/- without recording the reason or direction is unlawful and uncalled for. 9. The appellant craves leave to add, amend, modify, delete and or change all or any of the Grounds of Appeal on or before the date of hearing.” 7. During the course of hearing vide letter dated 31.07.2025, the assessee has filed an application

M/S PARASNATH FUELS (P) LTD.,DEHRADUN vs. DCIT, DEHRADUN

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 213/DDN/2024[2017-18]Status: DisposedITAT Dehradun28 Nov 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalparasnath Fuels Pvt. Ltd., The Dcit, Circle 1(1), 28 Feet Road, Dehradun Vikas Nagar, Vs Dehradun - 248198 Pan-Aaicp2190D Assessee Revenue Assessee By Dr. Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. Revenue By Sh. Amar Pal Singh, Jcit Sr. Dr Date Of Hearing 11.09.2025 Date Of Pronouncement 28.11.2025 Order Per Manish Agarwal, Am, This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appellate Centre [Cit(A), In Short], Dated 08.10.2024 In Appeal No. Nfac/2016-17/10104734 Arising Out Of The Order Passed U/S 147 Of The Income Tax Act, 1961 (‘The Act’) Dt. 08.10.2024 For Assessment Year 2017-18. 2. The Assessee Has Raised Following Grounds Of Appeal: 1. That Having Regard To The Facts & Circumstances Of The Case, Assumption Of Jurisdiction In Initiating The Proceedings U/S 147 & Passing The Impugned Order U/S 147/144B & That Too Without Complying With Mandatory Conditions U/S 147 To 151A Parasnath Fuels Pvt.Ltd. Vs. Dcit

Section 115BSection 147Section 234ASection 68

reassessment order passed by La. AO which is barred by limitation. 6. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. AO in charging interest u/s 234A, 234B and 234C of Income Tax Act, 1961. 7. That the appellant craves