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13 results for “reassessment u/s 147”+ Section 120(4)(b)clear

Sorted by relevance

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Key Topics

Section 14818Section 143(3)13Section 142(1)12Addition to Income11Section 133A6Section 1476Exemption6Reopening of Assessment6Survey u/s 133A

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

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

In the result, the appeal of the assessee for Assessment Year

6
Section 2505
Section 44A5
Depreciation5
ITA 39/GTY/2022[2019-20]Status: Heard
ITAT Guwahati
05 Apr 2023
AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

147, 153A, 153C, etc. Further, these time limits get extended if a reference is made under section 92CA to the Transfer Pricing Officer during the course of assessment/reassessment proceedings. These time limits are either from the end of the financial year in which the notice for initiation of the proceedings was served or from the end of the assessment year

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

147, 153A, 153C, etc. Further, these time limits get extended if a reference is made under section 92CA to the Transfer Pricing Officer during the course of assessment/reassessment proceedings. These time limits are either from the end of the financial year in which the notice for initiation of the proceedings was served or from the end of the assessment year

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 122/GTY/2020[2015-16]Status: DisposedITAT Guwahati20 Jul 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STAE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 123/GTY/2020[2016-17]Status: DisposedITAT Guwahati20 Jul 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 124/GTY/2020[2017-18]Status: DisposedITAT Guwahati20 Jul 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 121/GTY/2020[2014-15]Status: DisposedITAT Guwahati20 Jul 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 120/GTY/2020[2013-14]Status: DisposedITAT Guwahati20 Jul 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 119/GTY/2020[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 133ASection 142(1)Section 147Section 148

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf