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54 results for “reassessment u/s 147”+ Section 2(22)(e)clear

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Key Topics

Section 153A67Section 153C51Section 143(3)43Section 153D31Addition to Income30Section 6822Section 25022Section 14819Section 147

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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

Appeals are allowed in above terms

Showing 1–20 of 54 · Page 1 of 3

17
Search & Seizure12
Disallowance9
Unexplained Cash Credit7
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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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)

E R PER BENCH:- The instant batch of seven cases for assessment year 2010-11 to 15-16 pertaining to a single assessee, Shri Subrata Kumar Saha arises against Commissioner of Income Tax (Appeals)- Shillong’s separate order(s) dated(s) 27.03.2018, 26.02.2018 & 06.03.2018 passed in case Nos. CIT(A)- SHG/10288, 10289, 10292, 10293, 10294, 10297 & 10288. Relevant proceedings

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

e. Therefore subsequent to the search action u/s 132 of the Income Tax Act, 1961, on any assessee, section 153 A comes into play leading to :- (i) Automatic issuance of notices under section 153A for six assessment years prior to the assessment year relevant to the previous year in which search was conducted and (ii) if the Assessing Officer comes

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

e. Therefore subsequent to the search action u/s 132 of the Income Tax Act, 1961, on any assessee, section 153 A comes into play leading to :- (i) Automatic issuance of notices under section 153A for six assessment years prior to the assessment year relevant to the previous year in which search was conducted and (ii) if the Assessing Officer comes

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

E R Per Dr. Manish Borad, Accountant Member:- The captioned appeals bearing in ITA No. 9/GAU/2021 and ITA 13/GAU/2021 at the instance of different assessees for assessment year 2012-13 are directed against the separate orders of ld. Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati evenly dated 02.09.2020, are arising out of the order under section 143(3)/147

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

E R Per Dr. Manish Borad, Accountant Member:- The captioned appeals bearing in ITA No. 9/GAU/2021 and ITA 13/GAU/2021 at the instance of different assessees for assessment year 2012-13 are directed against the separate orders of ld. Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati evenly dated 02.09.2020, are arising out of the order under section 143(3)/147

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 sonder sub-section (1) has been annuled 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. 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

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

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

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

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

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

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

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

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

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

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

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

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

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

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

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus

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

e) The Assessee emphasized on the fact that in course of search u/s 132 of the Act at his business and residential premises on 20.11.2017, no incriminating document relating to share transactions had been found/seized, which strongly indicated that he was not involved in any bogus transactions as alleged. Consequently, the LTCG derived by him was not bogus