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113 results for “reassessment”+ Section 12(2)clear

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Key Topics

Section 14889Section 153C80Section 6879Section 153A70Addition to Income70Section 143(3)66Section 14760Section 25044Section 143(2)40Reopening of Assessment

M/S. BALAJI ENTERPRISE,GUWAHATI vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 354/GTY/2018[2011-12]Status: DisposedITAT Guwahati13 Nov 2020AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 124Section 124(1)Section 124(3)(b)Section 143Section 143(1)Section 143(2)Section 143(3)Section 3

12. Before I part, I would like to deal with the case law which was relied on by the Ld. CIT(A) to dismiss the legal issue. It is noted that the Ld. CIT(A) relied on the order of the Hon’ble Delhi High Court in the case of S. S. Ahlualiwa (supra). In the case of S.S. Ahluwalia

Showing 1–20 of 113 · Page 1 of 6

24
Reassessment17
Disallowance16

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 24/GTY/2019[2014-15]Status: DisposedITAT Guwahati02 Aug 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 22/GTY/2019[2012-13]Status: DisposedITAT Guwahati02 Aug 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 25/GTY/2019[2015-16]Status: DisposedITAT Guwahati02 Aug 2019AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 20/GTY/2019[2010-11]Status: DisposedITAT Guwahati02 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 23/GTY/2019[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 21/GTY/2019[2011-12]Status: DisposedITAT Guwahati02 Aug 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHREE PRAKSH SINGH,GURGAON vs. INCOME TAX OFFICER, WARD-1, DIGBOI

In the result, the appeal of the assessee is allowed

ITA 14/GTY/2019[2012-13]Status: DisposedITAT Guwahati09 Oct 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.14/Gau/2019 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri S. P. Bhati, A.RFor Respondent: Shri Amitava Sen, JCIT, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 50CSection 50C(1)

12. Reliance is placed upon the decision of the Apex Court in Rajesh Jhaveri (supra) by the Revenue and in particular upon paragraph 18 thereof which reads as under:- "18. So long as the ingredients of section 147 are fulfilled, the Assessing Officer is free to initiate proceeding under section 147 and failure to take steps under section

MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

In the result IT(SS)A Nos

ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR
Section 132Section 143(3)Section 153ASection 253Section 253(5)

2) of section 153A of the Act provides that if any proceeding or any order of assessment IT(SS)A Nos.1 to 7/GTY/2024 & 224/GTY/2024 Mayurply Industries Pvt. Ltd; A.Y. 10-11, 12-13 to 17-18, 18-19 or reassessment

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

reassessment notice and the final order were also issued within the time limit prescribed under the Act. 12. From the above, it is obvious that the procedure under Section 143(2

NAMITA MALLA SARKAR,AGARTALA vs. INCOME TAX OFFICER, WARD-UDAIPUR, AGARTALA

In the result, the appeal of the assessee is allowed

ITA 426/GTY/2019[2016-17]Status: DisposedITAT Guwahati09 Oct 2020AY 2016-17

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.426/Gau/2019 ("नधा"रणवष" / Assessment Year:2016-17)

For Appellant: Shri Rahul Jain, A.RFor Respondent: Shri Jayanta Mridha, JCIT, Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

12. Reliance is placed upon the decision of the Apex Court in Rajesh Jhaveri (supra) by the Revenue and in particular upon paragraph 18 thereof which reads as under:- "18. So long as the ingredients of section 147 are fulfilled, the Assessing Officer is free to initiate proceeding under section 147 and failure to take steps under section

AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR

In the result, appeal of the assessee is allowed in above terms

ITA 333/GTY/2025[2013-14]Status: DisposedITAT Guwahati19 Jan 2026AY 2013-14

Bench: the Ld. CIT(A).

For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Section 1Section 139(1)Section 143(3)Section 153ASection 245DSection 245D(4)Section 250

2)If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023