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6 results for “reassessment”+ Section 747clear

Sorted by relevance

Delhi69Mumbai49Jaipur26Chandigarh22Telangana22Chennai14Kolkata11Ahmedabad8Bangalore7Indore6Hyderabad3Pune3Orissa2Patna2Visakhapatnam1Calcutta1Jodhpur1Karnataka1Raipur1Rajasthan1Surat1

Key Topics

Disallowance6Addition to Income6Section 684Section 1484Reassessment4Section 143(3)2Section 143(2)2Section 133(6)2Section 271(1)(c)2Section 147

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

ITA 784/IND/2018[2010-11]Status: DisposedITAT Indore09 Mar 2021AY 2010-11

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(2)Section 143(3)

reassessed on 29.12.2016. We therefore proceed to adjudicate this common issue raised by the revenue on the basis of facts for Assessment Year 2013-14 to which both the parties have agreed. 5. Brief facts of the case are that the assessee is a private limited company engaged in development of colony. The assessee purchases lands develops and sells

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

ITA 786/IND/2018[2013-14]Status: DisposedITAT Indore
2
Unexplained Cash Credit2
Unexplained Investment2
09 Mar 2021
AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(2)Section 143(3)

reassessed on 29.12.2016. We therefore proceed to adjudicate this common issue raised by the revenue on the basis of facts for Assessment Year 2013-14 to which both the parties have agreed. 5. Brief facts of the case are that the assessee is a private limited company engaged in development of colony. The assessee purchases lands develops and sells

JASTEJ GOROWARA,BHOPAL vs. CIT(A), DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 276/IND/2025[2011-12]Status: DisposedITAT Indore23 Dec 2025AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR
Section 133(6)Section 147Section 148Section 271(1)(c)Section 68

reassessment, the CIT(Appeals) concurred with the Assessing Officer and held that the ITA Nos. 276&277/Ind/2025 Jastej Gorowara vs. CIT(A) A.Ys. 2011-12 & 2015-16 reopening was validly initiated after recording reasons and obtaining due approval, and that the assessee had failed to substantiate any infirmity in the reopening proceedings. On the substantive ground relating to addition

JASTEJ GOROWARA,BHOPAL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 277/IND/2025[2015-16]Status: DisposedITAT Indore23 Dec 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Respondent byFor Respondent: Shri Ashish Porwal, Sr. DR
Section 133(6)Section 147Section 148Section 271(1)(c)Section 68

reassessment, the CIT(Appeals) concurred with the Assessing Officer and held that the ITA Nos. 276&277/Ind/2025 Jastej Gorowara vs. CIT(A) A.Ys. 2011-12 & 2015-16 reopening was validly initiated after recording reasons and obtaining due approval, and that the assessee had failed to substantiate any infirmity in the reopening proceedings. On the substantive ground relating to addition

ACIT,CENTRAL-1, INDORE vs. M/S ESSENCE COMMODITIES P LTD, INDORE

In the result all the appeals of revenue for A

ITA 184/IND/2020[2013-14]Status: DisposedITAT Indore10 Feb 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Shreya JainFor Respondent: Shri P.K Mishra, CIT (DR)

reassessment proceedings made detailed enquiry and established beyond doubt that the losses obtained by assessee on NMCE platform were contrived losses and these losses were incurred by executing the synchronized trade dealings in illiquid commodities. The Ld. CIT(DR) also submitted that Cross Objection No.17/Ind/2020 Cross Objection Nos.04 & 09/Ind/2021 Essence Commodities Pvt. Ltd., the losses were incurred with a specific

ACIT (CENTRAL)-1 INDORE, INDORE vs. ESSENCE COMMODITIES (P) LTD., INDORE

In the result all the appeals of revenue for A

ITA 675/IND/2019[2011-12]Status: DisposedITAT Indore10 Feb 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Shreya JainFor Respondent: Shri P.K Mishra, CIT (DR)

reassessment proceedings made detailed enquiry and established beyond doubt that the losses obtained by assessee on NMCE platform were contrived losses and these losses were incurred by executing the synchronized trade dealings in illiquid commodities. The Ld. CIT(DR) also submitted that Cross Objection No.17/Ind/2020 Cross Objection Nos.04 & 09/Ind/2021 Essence Commodities Pvt. Ltd., the losses were incurred with a specific