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262 results for “reassessment”+ Section 153A(1)clear

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Key Topics

Section 153C135Addition to Income97Section 153A73Section 153B72Section 13270Search & Seizure68Section 6965Section 143(3)61Section 139(1)38

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

reassessment, if any, relating to any assessment year falling within the period of six assessment years referred in sub- section(1) pending on the date of initiation of such search u/s 132 of the Act or making of requisition under Section 132A, as the case may be, shall abate. The provisions of Section 153A

Showing 1–20 of 262 · Page 1 of 14

...
Section 14832
Limitation/Time-bar19
Disallowance13

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

In the result appeals filed by the Revenue\nITA

ITA 1416/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 Feb 2025AY 2016-17
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

reassess the total income for those six\n assessment years immediately preceding the assessment\nyear relevant to the previous year in which such search is\nconducted. The first proviso is nothing but a reiteration of\nthe provisions contained in Clause (b) of Section 153A(1

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1722/HYD/2017[2014-15]Status: DisposedITAT Hyderabad26 Feb 2025AY 2014-15
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 80I

reassess the total income for those six\n assessment years immediately preceding the assessment\nyear relevant to the previous year in which such search is\nconducted. The first proviso is nothing but a reiteration of\nthe provisions contained in Clause (b) of Section 153A(1

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee for A

ITA 1061/HYD/2024[2012-13]Status: DisposedITAT Hyderabad04 Feb 2025AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. and Shri KS Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153A(1)

Section 153A(1) deals with assessment of search cases, where the Assessing Officer shall have power to assess or reassess

DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

ITA 1723/HYD/2017[2015-16]Status: DisposedITAT Hyderabad26 Feb 2025AY 2015-16
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

reassess the total income for those six\n assessment years immediately preceding the assessment\nyear relevant to the previous year in which such search is\nconducted. The first proviso is nothing but a reiteration of\nthe provisions contained in Clause (b) of Section 153A(1

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

Appeal are dismissed

ITA 1052/HYD/2024[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. and Shri K.S. Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 153A(1)Section 2(22)(e)

Section 153A(1) deals with assessment of search cases, where the Assessing Officer shall have power to assess or reassess

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

Appeal are dismissed

ITA 1050/HYD/2024[2011-12]Status: DisposedITAT Hyderabad04 Feb 2025AY 2011-12

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.A. and Shri K.S. Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 153A(1)Section 2(22)(e)

Section 153A(1) deals with assessment of search cases, where the Assessing Officer shall have power to assess or reassess

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

ITA 1721/HYD/2017[2013-14]Status: DisposedITAT Hyderabad26 Feb 2025AY 2013-14
For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

reassess the total income for those six\n assessment years immediately preceding the assessment\nyear relevant to the previous year in which such search is\nconducted. The first proviso is nothing but a reiteration of\nthe provisions contained in Clause (b) of Section 153A(1

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1062/HYD/2024[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14
For Appellant: \nShri M.V. Prasad, C.A. andFor Respondent: \nShri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153A(1)

Section 153A(1) deals with assessment of search cases,\nwhere the Assessing Officer shall have power to assess or reassess

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 239/HYD/2022[2013-14]Status: DisposedITAT Hyderabad11 Dec 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

153A (1) of the Act suspends, for the purpose and to the extent as indicated in such provision, the operation of several other provisions of the Act, including Section 139 and even Section 147 in course of any reassessment

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 240/HYD/2022[2014-15]Status: DisposedITAT Hyderabad11 Dec 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

153A (1) of the Act suspends, for the purpose and to the extent as indicated in such provision, the operation of several other provisions of the Act, including Section 139 and even Section 147 in course of any reassessment

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

ITA 241/HYD/2022[2015-16]Status: DisposedITAT Hyderabad11 Dec 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Pawan Kumar Chakrapany, C.AFor Respondent: Smt.Mamata Choudhary
Section 115JSection 132Section 143(2)Section 143(3)Section 153ASection 80I

153A (1) of the Act suspends, for the purpose and to the extent as indicated in such provision, the operation of several other provisions of the Act, including Section 139 and even Section 147 in course of any reassessment

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1044/HYD/2024[2012-13]Status: DisposedITAT Hyderabad04 Feb 2025AY 2012-13
For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 153ASection 153A(1)

Section 153A(1) deals with assessment of search cases,\nwhere the Assessing Officer shall have power to assess or reassess

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1046/HYD/2024[2014-15]Status: DisposedITAT Hyderabad04 Feb 2025AY 2014-15
For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 153ASection 153A(1)

Section 153A(1) deals with assessment of search cases,\nwhere the Assessing Officer shall have power to assess or reassess

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1043/HYD/2024[2011-12]Status: DisposedITAT Hyderabad04 Feb 2025AY 2011-12
For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 153ASection 153A(1)

Section 153A(1) deals with assessment of search cases,\nwhere the Assessing Officer shall have power to assess or reassess

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1045/HYD/2024[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14
For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 153ASection 153A(1)

Section 153A(1) deals with assessment of search cases,\nwhere the Assessing Officer shall have power to assess or reassess

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1060/HYD/2024[2011-12]Status: DisposedITAT Hyderabad04 Feb 2025AY 2011-12
For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153A(1)

Section 153A(1) deals with assessment of search cases,\nwhere the Assessing Officer shall have power to assess or reassess

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1063/HYD/2024[2014-15]Status: DisposedITAT Hyderabad04 Feb 2025AY 2014-15
For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(3)Section 153ASection 153A(1)

Section 153A(1) deals with assessment of search cases,\nwhere the Assessing Officer shall have power to assess or reassess

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1051/HYD/2024[2012-13]Status: DisposedITAT Hyderabad04 Feb 2025AY 2012-13
For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 153ASection 153A(1)Section 2(22)(e)

Section 153A(1) deals with assessment of search cases,\nwhere the Assessing Officer shall have power to assess or reassess

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1053/HYD/2024[2014-15]Status: DisposedITAT Hyderabad04 Feb 2025AY 2014-15
For Appellant: Shri M.V. Prasad, C.A. andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 153ASection 153A(1)Section 2(22)(e)

Section 153A(1) deals with assessment of search cases,\nwhere the Assessing Officer shall have power to assess or reassess