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4 results for “reassessment u/s 147”+ Section 239clear

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Key Topics

Section 1486Section 153A6Section 143(2)6Section 143(3)4Addition to Income4Section 1443Section 1393Section 1322Reopening of Assessment

ACIT(CENTRAL)-1, INDORE, INDORE vs. SHRI RAUNAK MARU, INDORE

The appeals of the Revenue are dismissed

ITA 27/IND/2021[2013-14]Status: DisposedITAT Indore15 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

section would apply in this case. 6. In the circumstances, it is unnecessary to consider the question whether a proceeding under s. 147(a) could be converted into a proceeding under s. 147(b) in the course of the proceedings without issuing a fresh notice and initiation of a fresh proceeding. The order of the LD. AO reopening the earlier

ACIT(CENTRAL)-1,, INDORE vs. SHRI RAJUL BHARGAVA, INDORE

The appeals of the Revenue are dismissed

2
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ITA 26/IND/2021[2013-14]Status: Disposed
ITAT Indore
15 Mar 2022
AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 143(3)Section 148Section 153A

section would apply in this case. 6. In the circumstances, it is unnecessary to consider the question whether a proceeding under s. 147(a) could be converted into a proceeding under s. 147(b) in the course of the proceedings without issuing a fresh notice and initiation of a fresh proceeding. The order of the LD. AO reopening the earlier

THE DCIT ,CENTRAL-1, BHOPAL vs. M/S VATIKA BUILDERS & DEVELOPERS, BHOPAL

Appeal is dismissed

ITA 358/IND/2020[2015-16]Status: DisposedITAT Indore25 Sept 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Dcit (Central)-I, M/S. Vatika Builders & Bhopal Developers, Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal

Section 139Section 143(2)Section 143(3)

reassessment u/s 147 will be invalid, if no notice u/s 143(2) was issued and will not be save even by section 292BB, even if the assessee participates in the proceedings. The Revenue can avail section 292BB only if notice u/s 143(2) was issued and not when admitted position is that no notice was issued as in the instant

LOKESH GHIYA,NAGDA vs. INCOME TAX OFFICER, UJJAIN

In the result, appeal of the assessee is partly allowed

ITA 504/IND/2023[2012-13]Status: DisposedITAT Indore16 Apr 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilokesh Ghiya Ito 27, Government Colony Nagda Ujjain Vs. M.P. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aoipg2695D Assessee By Shri Amit Choudhary Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.04.2024 Date Of Pronouncement 16.04.2024

Section 139Section 144Section 147Section 148Section 44A

239 (SC) (v) V.B. Gadkari Vs. ITO (1985) 59 STC 362, 364 (M.P.) vi) Shankar Khadsari Sugar Mills Vs. CIT 193 ITR 669 (Kar.) 1992 ( 3. On the other hand, Ld. DR has submitted that the assessee has not filed any return of income u/s 139 of the Act nor in response to notice issued by the AO u/s