BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

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.

32 results for “reassessment”+ Section 91clear

Sorted by relevance

Mumbai513Delhi347Chennai209Ahmedabad179Bangalore158Jaipur136Hyderabad125Raipur82Chandigarh58Rajkot53Kolkata52Indore46Pune41Guwahati32Surat32Patna30Agra27Cochin27Jodhpur20Nagpur16Lucknow14Visakhapatnam10Allahabad7Cuttack7Amritsar7Ranchi5Dehradun3Panaji3Varanasi1

Key Topics

Section 153C27Section 25014Depreciation14Disallowance14Addition to Income14Section 143(3)13Section 689Section 40A(3)9Section 369Section 44A

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

Showing 1–20 of 32 · Page 1 of 2

5
Section 143(2)4
Limitation/Time-bar2

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY 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 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR 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 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

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

91,171 PB-12 India Ltd. 13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

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 Officer

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

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 Officer

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

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 Officer

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

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 Officer