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76 results for “reassessment”+ Section 13(3)clear

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Key Topics

Section 153A58Addition to Income54Section 14851Section 25042Section 143(3)41Section 6835Section 14734Section 153C32Section 143(2)27Disallowance

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

13. A perusal of this section would indicate that where a search has been conducted under section 132 of the Income Tax Act upon the assessee, then the assessment of the income has to be determined under section 153A of the Income Tax Act. Under Clause (a) of section 153A of the Income Tax Act, 1961, ld. Assessing Officer shall

Showing 1–20 of 76 · Page 1 of 4

19
Depreciation14
Reopening of Assessment11

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

13. A perusal of this section would indicate that where a search has been conducted under section 132 of the Income Tax Act upon the assessee, then the assessment of the income has to be determined under section 153A of the Income Tax Act. Under Clause (a) of section 153A of the Income Tax Act, 1961, ld. Assessing Officer shall

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

reassessment proceedings is not allowed under the Act. 13. We have heard rival contentions and perused the records placed before us. Addition under section 68 of the Act made in the hands of assessee namely M/s. Linkstar Promoters Pvt. Limited and M/s. Winner Dealtrade Pvt. Limited deleted by the ld. CIT(Appeals) on legal ground is under challenge before

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

reassessment proceedings is not allowed under the Act. 13. We have heard rival contentions and perused the records placed before us. Addition under section 68 of the Act made in the hands of assessee namely M/s. Linkstar Promoters Pvt. Limited and M/s. Winner Dealtrade Pvt. Limited deleted by the ld. CIT(Appeals) on legal ground is under challenge before

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed unabated assessments, no addition can be made by the Assessing Officer in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A However, the completed/unabated assessments can be reopened by the Assessing

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)

3) of the Act, 1961 and to reassess the total income taking notice of undisclosed income even found during the search and seizure operation. 15.1 In view of the discussion hereinabove, once during search undisclosed income is found on unearthing the incriminating material during the search, the AO would assume jurisdiction to assess or reassess the total income even

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 259/GTY/2018[1993-94]Status: DisposedITAT Guwahati27 Jan 2025AY 1993-94

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

13 officials were named therein and another Rs.2,52,021/- at 1/5th part of 60 percent of Rs.21,00,177/- from Nagaon Treasury, as 5 officials were named therein 1/16th of 60 percent of Rs.4698049/-, which is patently without basis and mere surmises and conjectures. 8. For that, the appellant begs leave of putting forward additional ground/ grounds in addition

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 258/GTY/2018[1992-93]Status: DisposedITAT Guwahati27 Jan 2025AY 1992-93

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

13 officials were named therein and another Rs.2,52,021/- at 1/5th part of 60 percent of Rs.21,00,177/- from Nagaon Treasury, as 5 officials were named therein 1/16th of 60 percent of Rs.4698049/-, which is patently without basis and mere surmises and conjectures. 8. For that, the appellant begs leave of putting forward additional ground/ grounds in addition

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD 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 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII 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 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS 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 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL 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 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI 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 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating

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

13. The ld. Counsel for the assessee, on the other hand, summarized the reasons harboured by the ld. Assessing Officer and the impugned assessment in his written submission filed before us. According to the assessee, a perusal of the assessment order would give rise to the following summarized reasoning for disbelieving their claim. (i) That an organized racket of generating