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3 results for “reassessment u/s 147”+ Section 282Aclear

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Mumbai18Raipur13Chandigarh7Bangalore6Rajkot3Delhi3Hyderabad3Nagpur1Panaji1Pune1Jodhpur1Amritsar1

Key Topics

Section 1488Section 69A6Section 1473Cash Deposit3Addition to Income3Reassessment2Natural Justice2

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal of the assessee in ITA No

ITA 549/HYD/2024[2015-16]Status: DisposedITAT Hyderabad07 Jan 2026AY 2015-16
For Respondent: \nShri Sashank Dundu, Advocate
Section 147Section 148

147 read with sections 144 and 144B\nof the Income Tax Act, 1961 (“the Act”), dated 29.03.2022. The Ld. CIT(A)\ndismissed the appeal of the assessee by confirming the order passed by the\nLd. AO.\n4.\nAggrieved with the order of Ld. CIT(A), the assessee is in further appeal\nbefore this Tribunal. At the outset we find that

PEDA SUBBA RAO UNNAM,ADDANKI vs. ITO , WARD-1, ONGOLE

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

ITA 1664/HYD/2025[2015-16]Status: DisposedITAT Hyderabad28 Jan 2026
AY 2015-16

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

Section 147Section 148Section 149Section 149(1)(a)Section 69A

147. The only income that escaped assessment was the interest income of ₹31,807. Since this is below ₹1,00,000, the notice u/s 148 should have been issued within 4 years (i.e., by 31.03.2020) as per Section 149(1)(a). Argument: The addition of ₹12,90,000 u/s 69A is being challenged separately. For the purpose of determining

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 589/HYD/2024[2013-14]Status: DisposedITAT Hyderabad07 Jan 2026AY 2013-14

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Respondent: Ms. U. Mini Chandran, CIT-DR and Ms. Payal Gupta, SR-DR
Section 147Section 148

u/s 148 of the old law having been issued on 01.04.2021, the entire assessment proceedings consequent to such notice are bad in law in the light of the decision of the Apex Court in the Ashish Agarwal (444 ITR 1). 3. The Ld. Commissioner of Income-tax (Appeals)/NFAC erred rejecting the legal grounds raised by the Appellant w.r.t. initiation