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43 results for “reassessment u/s 147”+ Charitable Trustclear

Sorted by relevance

Delhi152Mumbai151Chennai97Bangalore54Hyderabad43Pune37Allahabad26Jaipur24Ahmedabad21Chandigarh18Lucknow16Kolkata8Amritsar7Visakhapatnam6Guwahati6Indore6Patna5Agra5Raipur5Cochin4Nagpur3Rajkot3Surat3Himachal Pradesh2Varanasi2Cuttack2Jodhpur1Telangana1Karnataka1

Key Topics

Section 13241Addition to Income40Section 139(1)39Search & Seizure39Section 153C38Section 6938Section 1487Section 153A7Section 147

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 under section 147, it was clear that the later makes a fresh assessment of the entire income of the respondent/ assessee and hence, the Hon'ble High Court was right in proceeding on the basis that the earlier assessment order had been effaced by the subsequent order. Thus, it is submitted that the ratio laid down in Sun Engineering

Showing 1–20 of 43 · Page 1 of 3

6
Section 80I6
Reassessment3
Exemption3

SRI EDUPAYALA VANA DURGA BHAVANI,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

ITA 399/HYD/2025[2016-17]Status: DisposedITAT Hyderabad08 Oct 2025AY 2016-17

Bench: Us:

Section 115BSection 142(1)Section 144Section 147Section 148Section 263Section 69A

reassessment order, if passed, would result in a baseless and unwarranted demand, causing undue hardship to the appellant.” 3 Sri Edupayala Vana Durga Bhavani 3. Succinctly stated, the assessee, an AOP, had not filed its return of income for the subject year, i.e., A.Y. 2016-17. The A.O., based on information that the assessee had during the subject year made

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 11Section 124(3)Section 139Section 148

charitable trust or institution registered under Section 12A of the Income-tax Act, 1961 and is eligible for claiming exemption under Section 11 of the Income-tax Act. The assessee further submitted that, although it has not furnished its return of income on or before the due date provided under Section 139(1) of the Act, but has filed

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 864/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

For Appellant: Advocate Prathishta Singh &For Respondent: Dr.Rajendra Kumar, CIT-DR
Section 10BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 92C

charitable trust had expired on 22-9-1992 was not noticed by the Income Tax Officer. This is not a case of information on a question of law. The dispute as to whether reopening is permissible after audit party expresses an opinion on a question of law is now being considered by a larger Bench of this Court. There

SANJAY GARUDAPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 13/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

TRICITIES SECURITY AND ALLIED SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 14/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

GARUDAPALLY SHRUTHI GUPTA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

GUDURI VENKATA RAJU ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3) , HYDERABAD

In the result, the appeal of assessee in ITA

ITA 17/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

SANJAY GARUDAPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 12/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

PARIGE VENKAT RAM REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 18/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

KANIPAKAM HARI PRASAD REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 20/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

PULLALAREVU ANUSHA ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 26/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

BALLELA SAI SREE,NELLORE vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 8/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

GUDDURI VENKATA RAJU,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 16/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

TRICITIES SECURITY AND ALLIED SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 15/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

GARUDAPALLY SHRUTHI GUPTA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

BALLELA SAI SREE ,NELLORE vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 9/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 45/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

RAMA SUBBA REDDY KUDUMULA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 38/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26

KAUSHIK REDDY PADI ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 82/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

u/s 132 at my office M/s. KMR Estates and Builders Pvt. Ltd., No. 1175, Road No.56, Jubilee Hills, Hyderabad. However, we have submitted detailed reconciliation statement after verification of our bank accounts and books of account of the company in respect of sale consideration received through channel. As per the said reconciliation statement we have received an amount of Rs.78.26