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68 results for “reassessment u/s 147”+ Section 13clear

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Key Topics

Section 153A60Section 14853Addition to Income48Section 143(3)42Section 14736Section 25032Section 143(2)28Section 6827Section 153D

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

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 us at the instance of Revenue. As we have

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 Guwahati

Showing 1–20 of 68 · Page 1 of 4

25
Reopening of Assessment14
Disallowance10
Reassessment9
25 Sept 2023
AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

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 us at the instance of Revenue. As we have

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

reassessment proceeding under section 147 of the Income Tax Act, 1961. 8. On the basis of the examination of the relevant records done by me and the facts as discussed above, I have reason to believe that income has escaped assessment in the case of the assessee because of failure on the part of the assessee to disclose true

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

reassessment proceeding under section 147 of the Income Tax Act, 1961. 8. On the basis of the examination of the relevant records done by me and the facts as discussed above, I have reason to believe that income has escaped assessment in the case of the assessee because of failure on the part of the assessee to disclose true

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)

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

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

reassessment order afresh in the light of findings of the Special Judge on the charge sheet filed against the appellant. (Tribunal's order at Page number 12 to 16 of the paper-book, at ANNEXURE-4) {emphasis supplied} 1.3 The learned AO has given effect to the Hon'ble Tribunal's order by the purported order u/s 254 (which should

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

reassessment order afresh in the light of findings of the Special Judge on the charge sheet filed against the appellant. (Tribunal's order at Page number 12 to 16 of the paper-book, at ANNEXURE-4) {emphasis supplied} 1.3 The learned AO has given effect to the Hon'ble Tribunal's order by the purported order u/s 254 (which should

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. 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

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

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

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

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. 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

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. 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. 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. 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