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5 results for “reassessment”+ Search & Seizureclear

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Key Topics

Section 153A21Section 143(2)16Section 1327Section 158B6Section 255(4)4Section 132A4Section 153D3Search & Seizure3Undisclosed Income3Section 1

SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR

In the result, Ground No.1

ITA 21/JAB/2019[2016-17]Status: DisposedITAT Jabalpur17 Jan 2020AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

For Appellant: Shri Pawan Ved, Advocate &For Respondent: Shri H.P. Meena, D.R
Section 132Section 132(1)Section 153ASection 153D

search and seizure action was taken in the case of the assessee on 30th January 2011. Therefore, assessing officer rightly proceeded against the assessee firm under section 153A of the Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income

2
Condonation of Delay2
Reassessment2

KALYANIKA INFRA MEGA VENTURES PVT. LTD,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR

The appeals of the assessees are allowed

ITA 49/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 113Section 132Section 132ASection 153Section 153ASection 158BSection 255(4)

seizure, i.e., the income which cannot be detected in the ordinary course of regular assessment; I.T.A. No.49 & 50/Jab/2018 Assessment Year:2014-15 3 that thus, the foundation for making search assessments under Sections 153A/153C can be said to be the existence of incriminating material showing undisclosed income detected as a result of search; that on a plain reading of Section

TARUN DEVCON PRIVATE LIMITED,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR

The appeals of the assessees are allowed

ITA 50/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 113Section 132Section 132ASection 153Section 153ASection 158BSection 255(4)

seizure, i.e., the income which cannot be detected in the ordinary course of regular assessment; I.T.A. No.49 & 50/Jab/2018 Assessment Year:2014-15 3 that thus, the foundation for making search assessments under Sections 153A/153C can be said to be the existence of incriminating material showing undisclosed income detected as a result of search; that on a plain reading of Section

JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

ITA 39/JAB/2023[2009-10]Status: DisposedITAT Jabalpur01 Dec 2023AY 2009-10

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 1Section 143(2)Section 153A

search & seizure operation dated 21/03/2016, the appeals and the Cross Objections are clubbed together and heard together and disposed in this consolidated order. 2. The assessee Shri Manish Sarogi, has filed Cross Objection No.11/JAB/2023 in I.T.A.No.39/JAB/2023 by challenging the validity of the assessment order on the ground that no notice u/s 143(2) of the Act was issued

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR vs. SHRI MANISH KUMAR SARAOGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

ITA 62/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 1Section 143(2)Section 153A

search & seizure operation dated 21/03/2016, the appeals and the Cross Objections are clubbed together and heard together and disposed in this consolidated order. 2. The assessee Shri Manish Sarogi, has filed Cross Objection No.11/JAB/2023 in I.T.A.No.39/JAB/2023 by challenging the validity of the assessment order on the ground that no notice u/s 143(2) of the Act was issued