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.

16 results for “reassessment”+ Section 13(1)(b)clear

Sorted by relevance

Delhi3,769Mumbai3,032Chennai1,058Bangalore1,047Jaipur731Kolkata647Hyderabad591Ahmedabad544Pune413Chandigarh327Surat234Raipur226Indore212Amritsar208Rajkot185Visakhapatnam166Cochin139Karnataka124Cuttack101Agra97Lucknow93Nagpur92Guwahati92Patna88Telangana67Dehradun59Ranchi58Allahabad40SC36Jodhpur35Panaji25Jabalpur16Calcutta14Orissa10Rajasthan9Kerala8A.K. SIKRI ROHINTON FALI NARIMAN3Gauhati2J&K1K.S. RADHAKRISHNAN A.K. SIKRI1Uttarakhand1Varanasi1Punjab & Haryana1

Key Topics

Section 143(2)53Section 143(3)15Section 14715Section 26313Section 14310Section 1489Reassessment9Section 142(1)6Section 80I6Addition to Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

reassessment dated 21/3/2016, thus, had no tax impact inasmuch as the tax payable was only consequent to the deemed total income u/s. 115-JB. No penalty, even as explained in CIT v. Nalwa Sons Investment Ltd. [2010] 327 ITR 543 (Del), is leviable u/s. 271(1)(c) under such circumstances. Special Leave Petition (SLP) against the said decision has been

5
Deduction3
Depreciation3

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

13. We have considered the rival submissions. It is not in dispute that 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

M/S BINDRA WAREHOUSING CORPORATION vs. INCOME TAX OFFICER WARD 1(1),

In the result, the assessee’s appeal is allowed

ITA 153/JAB/2016[2008-09]Status: DisposedITAT Jabalpur30 Sept 2021AY 2008-09

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2008-09 Bindra Warehousing Income Tax Officer, Vs. Ward-1(1), Corporation, Itarsi

Section 143(3)Section 147Section 148Section 44ASection 80Section 80I

reassessment proceedings, so that the reason does not hold, cannot be accepted. The reason, read holistically, speaks of non-compliance of the statutory provisions of section 80IB(13) read with s. 80IA(7); it noting a failure to comply with the said provisions. When the reason, as recorded, adverts to these provisions, the same have to be necessarily read into

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

reassessment is erroneous is unsustainable and bad in law. 11. In the result appeal of the assessee is allowed. ITA No. 42/Jab/2021: 12. The order imposing penalty u/s 271(1)(b) of I.T. Act 1961 has been passed imposing penalty at Rs. 10,000/- for no complying to notice u/s 142(1) of I.T. act 1961 dated 05/09/2019. 13. Notice

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

reassessment is erroneous is unsustainable and bad in law. 11. In the result appeal of the assessee is allowed. ITA No. 42/Jab/2021: 12. The order imposing penalty u/s 271(1)(b) of I.T. Act 1961 has been passed imposing penalty at Rs. 10,000/- for no complying to notice u/s 142(1) of I.T. act 1961 dated 05/09/2019. 13. Notice

VISHWANATH SINGH RATHODE,HOSHANGABAD vs. INCOME TAX OFFICER-1,, ITARSI

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

ITA 142/JAB/2023[2017-18]Status: DisposedITAT Jabalpur09 Jan 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Vishwanath Singh Rathode V. Income Tax Officer-1 Village Chapda Grahan, Income Tax Officer-1, Seonimalwa, Seonimalwa, Niyas Coloni Itarsi, Dist Madhya Pradesh-461221. Narmadapuram, Mp- 461111. Pan:Aezpr6401F (Appellant) (Respondent) Appellant By: Shri Abhijeet Shrivastava, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 144Section 249Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 69

reassessment which is not justified and bad in law. 5. The assesse reserves the right to append, alter or delete any ground (S) of appeal upto the time of hearing of appeal.” Page 2 of 4 2. The facts giving rise to the present appeal are in this case the case was taken up for scrutiny on the basis that

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

ITA 63/JAB/2018[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

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

Section 143Section 143(2)Section 147

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

ITA 62/JAB/2018[2010-11]Status: HeardITAT Jabalpur01 Dec 2023AY 2010-11

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

Section 143Section 143(2)Section 147

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

ITA 61/JAB/2018[2009-10]Status: HeardITAT Jabalpur01 Dec 2023AY 2009-10

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

Section 143Section 143(2)Section 147

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

ITA 64/JAB/2018[2012-13]Status: HeardITAT Jabalpur01 Dec 2023AY 2012-13

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

Section 143Section 143(2)Section 147

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)

b) Cash deposit, 1 | P a g e Nitin Sharma v. Pr. CIT it was not open for the ld. Pr. CIT to, in exercise of the revisionary power u/s. 263, hold that the Assessing Officer (AO) ought to have examined or inquired into other aspects of the assessee’s return of income or affairs having a bearing

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

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

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

13. As far as the present case is concerned, the provisions of Section 148 also uses the expression "so far as may be apply accordingly as if such return were a return required to be furnished under Section 139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available

SUNIL KUMAR PATHAK,REWA vs. INCOME TAX OFFICER WARD -1, , REWA

In the result, the appeal filed by the assessee is allowed

ITA 37/JAB/2023[2014-15]Status: DisposedITAT Jabalpur13 Nov 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesunil Kumar Pathak Vs. Ito, Ward – 1, 3Rd Floor, A Block, Shilpi Rewa-486001, Plaza, Pili Kothi, Madhya Pradesh. Rewa-486001, Madhya Pradesh. Pan/Gir No. : Arwpp9628A Appellant .. Respondent Appellant By : Shri.Dhiraj Ghai.Fca.Ar Respondentby : Shri.Shiv Kumar. Sr.Dr Date Of Hearing 15.09.2023 Date Of Pronouncement 10.11.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 144 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Dhiraj Ghai.FCA.ARFor Respondent: Shri.Shiv Kumar. Sr.DR
Section 147Section 148

b) that assessee has not given breakup of the yearly expenses in come from agricultural activity while the fact was that same was duly given in reply filled with CIT(A) along with profit and hence the CIT (A) order may kindly be quashed or addition of Rs Sunil Kumar Pathak, Jabalpur. 2.50,10,000/- as investment in impugned house

SHRI ANAND PANDEY,REWA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result, the assessee‟s appeal is dismissed

ITA 1/JAB/2020[2010-11]Status: DisposedITAT Jabalpur04 May 2022AY 2010-11

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Neeraj Agrawal, FCAFor Respondent: Smt. Maya Maheshwari, CIT-DR
Section 147Section 263

section 263 of the Income Tax Act, 1961 („the Act‟, hereinafter) dated 14/11/2019 in respect of the assessee‟s assessment u/s. 147 r/w s. 143(3) of the Act dated 11/09/2017 for the Assessment Year (AY) 2010-11. 2.1 The brief facts of the case are that the assessee, along with one Shri Rakesh Singh, purchased a property, valued

SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble

Section 139Section 143(3)Section 147Section 148(1)Section 263

b). whether the entire sum of Rs. 107.15 lacs pertained to the period 01/10/2009 to 31/3/2010 inasmuch as it is only the sums on which tax is deductible after 30/9/2009, i.e., credited or paid, whichever is earlier, after the said date, which would be covered by the changed law, effective 01/10/2009, exempting deduction of tax at source on the filing