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4 results for “reassessment”+ Section 35Aclear

Sorted by relevance

Delhi43Hyderabad4Bangalore3Pune2Chennai2Mumbai2Amritsar2Visakhapatnam1Chandigarh1Kolkata1Ranchi1Surat1

Key Topics

Section 14712Section 1489Section 148A6Section 144C(5)5Section 144C3Addition to Income3Section 151A2Section 144C(2)2Section 142(1)2

KAPA SINDHU MITRA,USA vs. INCOME TAX OFFICER (INT TAXN)-1, HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 513/HYD/2024[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.513/Hyd./2024 िनधा"रण वष"/Assessment Years 2016-2017 Kapa Sindhu Mitra, 20148, Holly Hock Terrace, The Income Tax Officer – Ash Burn, V A, Vs. [Int. Taxn)-1, Hyderabad – 500 004. United States Of America. Pan Azcpk8030D (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri Sashank Dundu, Advocate राज" व "ारा/Revenue By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 29.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: Sri Sashank Dundu, AdvocateFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 144C(5)Section 147Section 148Section 148ASection 149Section 151A

reassessment proceedings, though initiated without following the procedure mandated under the Act, the alleged escapement of income was only Rs.25,00,000/- in which event the proceedings ought to have been dropped by the authority who has initiated 4 ITA.No.513/Hyd./2024 the proceedings and even the PCIT-1 has granted approval without application of mind, making the entire proceedings

Reassessment2
Limitation/Time-bar2
Capital Gains2

GANGARAM REDDY TEKULAPALLI,HYDERABAD vs. ITO., INT TAXN- 2, HYDERABAD

In the result appeal ITA

ITA 786/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

35A on 26.04.2023 after the prescribed time limit of 30 days and accordingly dismissed the objections of the assessee vide it’s directions dated 01.11.2023 u/sec.144C(5) of the Act. 4. Since the DRP is a superior authority, the Assessing Officer has given effect to the directions of DRP and passed his Final Assessment order by making addition of Rs.68

HARIPRIYA TEKUPALLY,HYDERABAD vs. INCOME TAX OFFICER, INT TXN - 2, HYDERABAD

In the result appeal ITA

ITA 787/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

35A on 26.04.2023 after the prescribed time limit of 30 days and accordingly dismissed the objections of the assessee vide it’s directions dated 01.11.2023 u/sec.144C(5) of the Act. 4. Since the DRP is a superior authority, the Assessing Officer has given effect to the directions of DRP and passed his Final Assessment order by making addition of Rs.68

PRAKASH KANYADARA,VIJAYAWADA vs. INCOME TAX OFFICER (INT TAXN)-1, HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 519/HYD/2023[2015-16]Status: DisposedITAT Hyderabad18 Dec 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 144CSection 144C(2)Section 147Section 148Section 148ASection 69

reassessment notices. 4. In these circumstances, the draft assessment order dated 31/03/2022 was treated as infructuous and the learned Assessing Officer issued notice under section 148A(a) of the Act on 31/05/2022 by furnishing the information and material which was relied upon. 5. In response to such notice, assessee submitted that he is a non- resident and employed