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4 results for “reassessment”+ Search & Seizureclear

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Key Topics

Section 153A20Section 143(2)16Section 158B6Section 1326Section 255(4)4Section 132A4Section 12Section 1132Condonation of Delay2Reassessment

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

2
Search & Seizure2
Block Assessment2

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