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4 results for “reassessment”+ Section 260clear

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Key Topics

Section 2639Section 153C7Section 54F5Addition to Income3Section 143(3)2Section 1482Section 1312Section 692Section 1322Unexplained Investment

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

ITA 735/IND/2018[2010-11]Status: DisposedITAT Indore18 Jul 2019AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11

Section 131Section 132Section 153CSection 69

reassess total income of such other person of such assessment year in the manner provided in section 153A.” [ITA 735/Ind/2018] [Smt. Sadhna Vohra, Bhopal] 9. A bare reading of the above provision would make it clear that the assessing officer of the searched party as well as the assessing officer having jurisdiction over the person other than the searched party

THE DCIT-3(1), INDORE vs. KUMARI SHEETAL GARG, INDORE

In the result Ground No. 1& 2 of the

2
Reassessment2
ITA 254/IND/2017[2008-09]Status: Disposed
ITAT Indore
10 Jan 2019
AY 2008-09

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Dcit-3(1), Kumari Sheetal Garg, Indore Vs. 8/2, New Palasia, Indore (Appellant) (Respondent ) Pan No.Afhpg9179G Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri S.S. Solanki, Ca Date Of Hearing 07.01.2019 Date Of Pronouncement 10.01.2019 O R D E R

Section 143(3)Section 147Section 2Section 53ASection 54F

260 ITR 9 (ii) CIT V. Cochin Stock Exchange Ltd 363 ITR (iii) CIT V Ved Prakash Rakhra 370 ITR 762 (Karnataka) (iv) Shri Mahesh Nemichandra Ganeshwade V ITO ITANo.594/PN/10 ITAT (Pune) (C) Assessment u/s 147 cannot be reopened on change of opinion:- (i) CIT V. Kelvinator of India Ltd 320 ITR - (ii) Assistant Commissioner of Income Tax, Mumbai & Others

LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

ITA 89/IND/2021[2010-11]Status: DisposedITAT Indore16 Aug 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

Section 147Section 148Section 263

reassessment order in the name of dead person. The Hon’ble Supreme Court in case of ITO vs. Durlabhbhai Kanubhai Rajpara (supra) has dismissed the SLP filed by the revenue against the judgment of Hon’ble Gujarat High Court reported in 114 taxmann.com 482 wherein the Hon’ble High Court has considered this issue in para

SHRI LOKESH GADIA,JHABUA vs. ACIT, RATLAM

ITA 854/IND/2017[2010-11]Status: DisposedITAT Indore30 May 2019AY 2010-11

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2010-11

Section 131Section 142(1)Section 143(3)Section 148Section 69B

reassessment. 2a. That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in confirming the action of the AO in making addition of Rs.1,75,00,000/- in the appellant's income, by invoking provisions of s. 69B of the Act in respect of alleged cash payment for purchase of Land