BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

12 results for “reassessment”+ Section 196clear

Sorted by relevance

Mumbai155Delhi95Bangalore47Jaipur42Raipur40Ahmedabad37Chandigarh31Guwahati30Amritsar24Chennai23Nagpur14Indore12Jodhpur10Hyderabad8Pune7Kolkata5Patna5Surat2Rajkot2Lucknow1Ranchi1Cochin1

Key Topics

Section 8042Section 14728Section 143(3)21Section 14816Addition to Income11Section 547Section 143(2)6Deduction6Disallowance6Section 263

ANISH KUMAR JAISWAL,DEWAS vs. INCOME TAX OFFICER , DEWAS

Appeal of the assessee is allowed

ITA 686/IND/2024[2010-11]Status: DisposedITAT Indore23 Apr 2025AY 2010-11
Section 144Section 148Section 246ASection 250Section 253

Section 246A of the Act and who by the \"Impugned\nOrder\" has dismissed the appeal of the assessee on the grounds\nspecified therein.\n2.3 That the assessee being aggrieved by the “Impugned Order”\nhas preferred this second appeal before this Tribunal against the\n\"Impugned Order” and has raised following grounds of appeal\nagainst the “Impugned Order” in Form No.36

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

3
Reassessment3
House Property3
ITA 259/IND/2024[2016-17]Status: DisposedITAT Indore20 Sept 2024AY 2016-17

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

Section 10(38)Section 147Section 148Section 151Section 68

reassessment proceedings is 31.03.2024. This date has been provided having regard to the fact that the notices were served in FY 2022-23. (viii). The circulars issued by the CBDT cannot run contrary to the decision of the Supreme Court. Likewise, the delegate cannot act in contravention of the Parent Act. Thus, the circulars/instructions/notifications issued by the Central Government cannot

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 122/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

196/- [Rs.3,07,00,996 minus Rs.1,23,40,800] has also been made in the hands of the assessee on account of undisclosed investment made by the assessee in purchase of plots in Pulak City in the name of Shri Vivek Chugh. Accordingly, an aggregate addition of Rs.3,79,04,952/- was made by the Assessing Officer

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

ITA 238/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

196/- [Rs.3,07,00,996 minus Rs.1,23,40,800] has also been made in the hands of the assessee on account of undisclosed investment made by the assessee in purchase of plots in Pulak City in the name of Shri Vivek Chugh. Accordingly, an aggregate addition of Rs.3,79,04,952/- was made by the Assessing Officer

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

ITA 239/IND/2017[2013-14]Status: DisposedITAT Indore23 Aug 2021AY 2013-14

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

196/- [Rs.3,07,00,996 minus Rs.1,23,40,800] has also been made in the hands of the assessee on account of undisclosed investment made by the assessee in purchase of plots in Pulak City in the name of Shri Vivek Chugh. Accordingly, an aggregate addition of Rs.3,79,04,952/- was made by the Assessing Officer

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 509/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 510/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

ITA 444/IND/2024[2016-17]Status: DisposedITAT Indore10 Sept 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

ITA 486/IND/2024[2012-13 ]Status: DisposedITAT Indore10 Sept 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 489/IND/2024[2017-18]Status: DisposedITAT Indore10 Sept 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

ITA 508/IND/2024[2012-13]Status: DisposedITAT Indore10 Sept 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 147Section 148Section 80

reassessment now sought to be done was merely a change in opinion. 15. However, the AO turned down objections of assessee through letter dated 05.11.2019, copy at Page 26A-26C of Paper-Book. Ld. AR submitted in this letter, the AO has basically mentioned that the case had been re- opened on the basis of subsequent scrutiny-assessment

PRADEEP KHANDELWAL,INDORE vs. CIT-I INDORE, INDORE

Appeal is allowed

ITA 531/IND/2019[2011-12]Status: DisposedITAT Indore11 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2011-12 Shri Pradeep Khandelwal, Pr. Cit (1), बनाम/ 196,Bajrang Nagar, Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Akppk2676R Assessee By None Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 08.08.2023 Date Of Pronouncement 11.08.2023

Section 143(3)Section 147Section 263Section 40A(3)Section 54Section 54F

196,Bajrang Nagar, Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) PAN: AKPPK2676R Assessee by None Revenue by Shri P.K.Mishra, CIT DR Date of Hearing 08.08.2023 Date of Pronouncement 11.08.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision order dated 22.03.2019 passed by learned Pr. Commissioner of Income-Tax-1, Indore [“Ld. PCIT