BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

5 results for “reassessment u/s 147”+ Demonetizationclear

Sorted by relevance

Chennai66Hyderabad36Delhi35Jaipur24Mumbai21Surat20Bangalore19Ahmedabad17Jodhpur10Patna9Rajkot9Pune7Indore5Chandigarh5Agra4Amritsar3Raipur3Lucknow2Kolkata2Visakhapatnam2Jabalpur1Cuttack1Nagpur1Dehradun1

Key Topics

Section 14710Section 1486Section 1444Section 2634Demonetization4Addition to Income4Section 69A3Section 143(2)3Reassessment3

S GANDHI JEWELLERY PRIVATE LIMITED,INDORE vs. PCIT-1, INDORE, INDORE

Appeal is allowed

ITA 311/IND/2024[2017-18]Status: DisposedITAT Indore21 Feb 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year: 2017-18 S. Gandhi Jewellery Pcit-1, Private Limited, Indore C/O Adv. Hitesh Chimnani, बनाम/ Ug-37 Trade Centre, Vs. 18, South Tukoganj, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aamcs1613G Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ram Kumar Yadav, Sr. Dr Date Of Hearing 10.02.2025 Date Of Pronouncement 21.02.2025

Section 143(2)Section 143(3)Section 147Section 263

demonetization period by way of issue letters for SBN deposits, secondly in the regular assessment proceedings u/s 143(3) and lastly under reassessment proceedings u/s 144B r.w.s. 147

MANDA DUBEY,HOSHANGABAD vs. INCOME TAX OFFICER ITRASI, ITRASI

Section 2532
Section 2502
Cash Deposit2

In the result appeal of the assessee is partly allowed for statistical purpose

ITA 228/IND/2024[2017-18]Status: DisposedITAT Indore31 Jul 2024AY 2017-18

Bench: Shri Manish Boradmanda Dubey, Ito, Ganeshganj

Section 143Section 143(2)Section 144Section 147Section 148Section 151Section 69A

reassessment proceeding void-ab-initio being without jurisdiction. 4. That learned NFAC was not justified in upholding the order of the Ld. AO in view of the fact that the order passed u/s 144 r/w section 147 was illegal, void, in breach of principle of natural justice. 5. That the NFAC erred in framing an ex- parte order in violation

ARCPL DEVELOPERS PRIVATE LIMITED,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX 4(1), INDORE

Appeal is allowed for statistical purpose

ITA 731/IND/2024[2017-2018]Status: DisposedITAT Indore24 Jul 2025AY 2017-2018
Section 139(1)Section 142(1)Section 143(2)Section 144Section 147Section 148Section 156Section 156A(1)Section 5

demonetization period and finding that the assessee-\ncompany did not file any return u/s 139(1) for AY 2017-18 under\nconsideration, initially issued notice dated 11.12.2017 u/s 142(1) calling\nreturn of income from assessee but the assessee did not respond to such\nnotice. Ultimately, the AO issued notice u/s 148 on 06.06.2018 taking case\nof assessee u/s 147

DCIT-3(1), BHOPAL, BHOPAL vs. MANIDHARI JEWELLERS, BHOPAL

The appeal are allowed

ITA 533/IND/2024[2017-18]Status: DisposedITAT Indore09 May 2025AY 2017-18

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshidcit-3(1), Manidhari Jewellers, बनाम/ Bhopal Room No.202, Vs. Metro Walk Bulding, Bitten Market, Arera Colony, Bhopal (Pan: Abafm6546L) (Revenue) (Respondent) Assessee By Shri Yashwant Sharma, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2025 Date Of Pronouncement 09.05.2025 आदेश/ O R D E R

Section 04Section 139Section 143(3)Section 147Section 148Section 24Section 25Section 250Section 253

147 of the Act. 2.2 That as per the information available with the Department of Income Tax a survey was carried out on 02.04.2019 in the case of M/s R.B Enterprises. That from the perusal of the bank account of R.B. Enterprises certain credits were received in the bank account of said R.B. Enterprises which were transferred to the bank

RASHIDA BEE,JAORA CHOUPATI vs. CIT(A), RATLAM

The appeal of the assessee is allowed for statistical purpose

ITA 916/IND/2024[2017-18]Status: HeardITAT Indore22 Aug 2025AY 2017-18
Section 139Section 144Section 148Section 246ASection 250Section 253Section 69A

u/s 139. I am agreeing with\nthe view of the Assessing Officer and the contention of the\nappellant remained unjustified and unsubstantiated. Hence, the\nground is noted as dismissed”.\n2.3 That the assessee being aggrieved by the aforesaid\n\"Impugned Order” has preferred the instant second appeal\nbefore this Tribunal and has raised following grounds of appeal\nin Form No.36