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7 results for “reassessment u/s 147”+ Section 234Cclear

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Key Topics

Section 153C42Section 153A12Section 1446Section 271(1)(c)6Search & Seizure6Section 143(1)2

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)

234C at Rs.5,948/- is bad in law and untenable. 9. For that your appellant craves leaves of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time of hearing.’ ITA No.20-25/Gau/2019 & 300/Gau/2018 AYs 10-11 to15-16 Shri Subrata Kr. Saha Vs. ACIT, Cir-Agartala Page

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)

234C at Rs.5,948/- is bad in law and untenable. 9. For that your appellant craves leaves of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time of hearing.’ ITA No.20-25/Gau/2019 & 300/Gau/2018 AYs 10-11 to15-16 Shri Subrata Kr. Saha Vs. ACIT, Cir-Agartala Page

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)

234C at Rs.5,948/- is bad in law and untenable. 9. For that your appellant craves leaves of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time of hearing.’ ITA No.20-25/Gau/2019 & 300/Gau/2018 AYs 10-11 to15-16 Shri Subrata Kr. Saha Vs. ACIT, Cir-Agartala Page

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)

234C at Rs.5,948/- is bad in law and untenable. 9. For that your appellant craves leaves of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time of hearing.’ ITA No.20-25/Gau/2019 & 300/Gau/2018 AYs 10-11 to15-16 Shri Subrata Kr. Saha Vs. ACIT, Cir-Agartala Page

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)

234C at Rs.5,948/- is bad in law and untenable. 9. For that your appellant craves leaves of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time of hearing.’ ITA No.20-25/Gau/2019 & 300/Gau/2018 AYs 10-11 to15-16 Shri Subrata Kr. Saha Vs. ACIT, Cir-Agartala Page

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

Appeals are allowed in above terms

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)

234C at Rs.5,948/- is bad in law and untenable. 9. For that your appellant craves leaves of your honours to take additional ground or grounds and/or to modify any ground(s) of appeal at or before the time of hearing.’ ITA No.20-25/Gau/2019 & 300/Gau/2018 AYs 10-11 to15-16 Shri Subrata Kr. Saha Vs. ACIT, Cir-Agartala Page

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- JORHAT, JORHAT vs. M/S. TOOR FINANCE COMPANY LTD,, JORHAT

In the result, the appeal of the Revenue is dismissed

ITA 305/GTY/2018[2010-11]Status: DisposedITAT Guwahati20 Sept 2022AY 2010-11

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

Section 143(1)Section 147Section 148

234C and 234D of the Act according to law. Penalty proceedings u/s 271(1)(c0 have been initiated separately by issue of notice u/s 274. (B.V. GERANGAL) Income Tax Officer, Ward-25(3), New Delhi”. 4 M/s. Toor Finance Company Limited 5. We find that the ld. Assessing Officer has made two additions, namely Rs.8,94,55,000/- as unexplained