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11 results for “reassessment”+ Section 164(2)clear

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Key Topics

Section 14850Section 149(1)(b)20Section 143(3)18Section 14715Section 13211Addition to Income10Section 1519Limitation/Time-bar7Reopening of Assessment

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 1480/HYD/2025[2011-12]Status: DisposedITAT Hyderabad27 Mar 2026AY 2011-12
Section 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 250

164 Taxman 249 (Mad.) 5. CIT vs. First Leasing Co. of India Ltd., (2008) 304 ITR 67 (Mad.) 6. CIT vs. Secure Meters Ltd., 321 ITR 611 7. CIT vs. ITC Hotels Ltd., 334 ITR 109 8. M/s. Crane Software International Ltd. vs. DCIT, Bangalore Order dated 08.02.2011 in ITA.Nos. 741 & 742/Bang/2010. 9. CIT vs. Havells India

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT.,CENTRAL CIRCLE-1(2), HYDERABAD

7
Section 1496
Section 148B6
Search & Seizure4

In the result, all the appeals of the assessee for the\nA

ITA 1233/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

section 151 of the Act must be\nclearly discernible from the expression used at the time of\naffixing its signature while according approval for\nreassessment under section 148 of the Act. The said\napproval cannot be granted in a mechanical manner as it\nacts as a linkage between the facts considered and\nconclusion reached. In the instant case, merely appending

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17
For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

164\n4,15,74,845\n\n2021-22\n3,00,82,983\n2,09,86,875\n\n2022-23\n114,26,53,017\n85,36,56,501\n\n2023-24\n1,61,80,065\n1,12,87,744\n\nTotal\n171,80,16,158\n125,50,48,707\n\n3. In view of the above, there is information which suggests

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1106/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

164\n4,15,74,845\n2021-22\n3,00,82,983\n2,09,86,875\n2022-23\n114,26,53,017\n85,36,56,501\n2023-24\n1,61,80,065\n1,12,87,744\nTotal\n171,80,16,158\n125,50,48,707\n3. In view of the above, there is information which suggests that income chargeable

EXEL RUBBER PRIVATE LIMITED,K.V.RANGAREDDY vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1109/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149(1)(b)Section 151

164\n4,15,74,845\n2021-22\n3,00,82,983\n2,09,86,875\n2022-23\n114,26,53,017\n85,36,56,501\n2023-24\n1,61,80,065\n1,12,87,744\n\nTotal\n171,80,16,158\n125,50,48,707\n\n3. In view of the above, there is information which suggests that income chargeable

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

ITA 1108/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18
For Appellant: \nShri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

164\n4,15,74,845\n2021-22\n3,00,82,983\n2,09,86,875\n2022-23\n114,26,53,017\n85,36,56,501\n2023-24\n1,61,80,065\n1,12,87,744\nTotal\n171,80,16,158\n125,50,48,707\n\n3. In view of the above, there is information which suggests that income chargeable

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16
For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

164\n4,15,74,845\n\n2021-22\n3,00,82,983\n2,09,86,875\n\n2022-23\n114,26,53,017\n85,36,56,501\n\n2023-24\n1,61,80,065\n1,12,87,744\n\nTotal\n171,80,16,158\n125,50,48,707\n\n3. In view of the above, there is information which suggests

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD., HYDERABAD

ITA 1873/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Feb 2026AY 2017-18
Section 132Section 143(3)Section 148Section 149(1)(b)Section 151

164\n4,15,74,845\n2021-22\n3,00,82,983\n2,09,86,875\n2022-23\n114,26,53,017\n85,36,56,501\n2023-24\n1,61,80,065\n1,12,87,744\n171,80,16,158\n125,50,48,707\n3. In view of the above, there is information which suggests that income chargeable to tax\nhas

DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(1), HYDERABAD vs. DRS LOGISTICS PRIVATE LIMITED , SECUNDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 1718/HYD/2018[2008-09]Status: DisposedITAT Hyderabad17 Oct 2023AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri KC DevdasFor Respondent: Shri K. Madhusudan. Sr. AR
Section 133ASection 143(2)Section 143(3)Section 147Section 148

164 (Gujarat High Court). 2. Sassoon J. David & Co., (P) Ltd Vs. CIT – 118 ITR 261 (Hon’ble Supreme Court) 3. CIT Vs. Walchand and Co., (P) Ltd., - 65 ITR 381 (Hon’ble Supreme Court). 9. We have heard the rival submissions and perused the material on record. The assessee company submitted a return of income on 25/08/2009, declaring

SATYAM GUPTA ARAVEETI,PRAKASHAM DISTRICT vs. ITO, WARD-1, ONGOLE

ITA 346/HYD/2025[2013-14]Status: DisposedITAT Hyderabad19 Dec 2025AY 2013-14
Section 115Section 115BSection 147Section 148Section 250Section 44ASection 69A

164 taxmann.com 348 (Mumbai - Trib.) held that "Where cash deposits made by assessee was not properly explained, since sole source of income of assessed was retail business, such deposits should be treated as unaccounted business income subject to presumptive taxation undersection 44AD, rather than unexplained income under section 69A read with section115BBE"  In the case, Manickam Malu Prasanna vs Assessment

SYED KHADER HUSSAIN,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(1), HYDERABAD

In the result, both the appeals of the assessee are\nallowed for statistical purposes

ITA 121/HYD/2025[2017-2018]Status: DisposedITAT Hyderabad16 Apr 2025AY 2017-2018
For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri Srinath Sadanala, DR
Section 10Section 147Section 148Section 270A

164 days in filing the appeal.\n\n2. The Learned C.I.T(A)/NFAC failed to note that the\nAppellant was prevented by reasonable and sufficient cause\nin not filing the appeal in time.\n\n3. The Appellant craves to add, modify or amend the above\ngrounds anytime during the course of appeal.\"\n\n3. At the time of hearing