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5 results for “reassessment”+ Section 14Aclear

Sorted by relevance

Mumbai194Delhi157Chennai58Ahmedabad52Bangalore49Hyderabad39Kolkata35Amritsar34Raipur33Chandigarh24Jaipur17Ranchi13Pune12Jodhpur8Cochin8Guwahati7Cuttack6Indore5Lucknow3Panaji2Nagpur2Patna1Surat1Visakhapatnam1Rajkot1Dehradun1

Key Topics

Section 14A7Disallowance5Section 1474Section 147o4Section 1484Section 10(38)4Capital Gains4Long Term Capital Gains4Penny Stock4

SHRI GURVINDER SINGH BHATIA,INDORE vs. THE ADDL. CIT, RANGE-3, INDORE

ITA 691/IND/2016[2009-10]Status: DisposedITAT Indore21 Dec 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2009-10 Gurvinder Singh Bhatia, Addl. Cit, 8/5, Bcc House, Range 3, बनाम/ Manormaganj, Indore. Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Abhpb 5245 N Assessee By Shri Harsh Vijaywargiya, Ca & Ld. Ar Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 19.12.2023 Date Of Pronouncement 21.12.2023

Section 10(34)Section 143(3)Section 14A

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee u/s 154 for any assessment year beginning on or before the 1st day of April, 2001.” Section 14A

ASHISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

ITA 199/IND/2019[2011-12]Status: Disposed
ITAT Indore
22 Sept 2021
AY 2011-12

Bench: Shri Manish Borad& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Harshit Bari, Sr. DR
Section 10(38)Section 147Section 147oSection 148

reassessment if any relating to any relevant assessment year or years referred to in this subsection pending on the date of initiation of search under section 132 or making of requisition under section 132A as the case may be shall abate.” This makes it further abundantly clear that only those assessments which are pending abate. Hence sanguine provisions

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

ITA 200/IND/2019[2011-12]Status: DisposedITAT Indore22 Sept 2021AY 2011-12

Bench: Shri Manish Borad& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Harshit Bari, Sr. DR
Section 10(38)Section 147Section 147oSection 148

reassessment if any relating to any relevant assessment year or years referred to in this subsection pending on the date of initiation of search under section 132 or making of requisition under section 132A as the case may be shall abate.” This makes it further abundantly clear that only those assessments which are pending abate. Hence sanguine provisions

MANISH CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

ITA 201/IND/2019[2012-13]Status: DisposedITAT Indore22 Sept 2021AY 2012-13

Bench: Shri Manish Borad& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Harshit Bari, Sr. DR
Section 10(38)Section 147Section 147oSection 148

reassessment if any relating to any relevant assessment year or years referred to in this subsection pending on the date of initiation of search under section 132 or making of requisition under section 132A as the case may be shall abate.” This makes it further abundantly clear that only those assessments which are pending abate. Hence sanguine provisions

PAWAN KUMAR CHHAPARIA,MUMBAI vs. ITO BURHANPUR, BURHANPUR

Appeal is allowed

ITA 202/IND/2019[2011-12]Status: DisposedITAT Indore22 Sept 2021AY 2011-12

Bench: Shri Manish Borad& Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Harshit Bari, Sr. DR
Section 10(38)Section 147Section 147oSection 148

reassessment if any relating to any relevant assessment year or years referred to in this subsection pending on the date of initiation of search under section 132 or making of requisition under section 132A as the case may be shall abate.” This makes it further abundantly clear that only those assessments which are pending abate. Hence sanguine provisions