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8 results for “reassessment”+ Undisclosed Incomeclear

Sorted by relevance

Delhi981Mumbai910Jaipur381Chennai377Ahmedabad254Bangalore245Kolkata216Hyderabad188Chandigarh134Rajkot98Pune98Amritsar96Indore79Nagpur73Raipur71Surat66Cochin65Patna61Guwahati54Agra48Cuttack38Jodhpur34Lucknow32Ranchi29Visakhapatnam16Allahabad12Dehradun10Jabalpur8Panaji3Varanasi2

Key Topics

Section 143(2)52Section 153A20Section 1478Section 1438Section 158B6Section 1326Reassessment6Section 255(4)4Section 132A4Condonation of Delay

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)

reassess the ‘total income’ taking into consideration the incriminating material collected during the search and other material which would include income declared in the returns, if any, furnished by the assessee as well as the undisclosed

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)

reassess the ‘total income’ taking into consideration the incriminating material collected during the search and other material which would include income declared in the returns, if any, furnished by the assessee as well as the undisclosed

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

undisclosed assessment filed by the assessee issuance of a notice under section 143(2) is a prerequisite for framing the block assessment order under chapter XlV B of the Income Tax Act, 1961. We are also of the view that if an assessment order is passed in such a situation without complying with section 143(2), it would be invalid

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

undisclosed assessment filed by the assessee issuance of a notice under section 143(2) is a prerequisite for framing the block assessment order under chapter XlV B of the Income Tax Act, 1961. We are also of the view that if an assessment order is passed in such a situation without complying with section 143(2), it would be invalid

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

undisclosed assessment filed by the assessee issuance of a notice under section 143(2) is a prerequisite for framing the block assessment order under chapter XlV B of the Income Tax Act, 1961. We are also of the view that if an assessment order is passed in such a situation without complying with section 143(2), it would be invalid

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

Income Tax Act 1961.” 12.4 CIT vs. M/s Panorama Builders Pvt. Ltd. in Tax Appeal no. 435 of 2011 of Hon'ble Gujarat High Court Issue Involved: "Whether non-issuance of the notice u/s 143(2) within the prescribed time, made the whole block assessment order null and void and bad in law, despite the assessee not having raised

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

Income Tax Act 1961.” 12.4 CIT vs. M/s Panorama Builders Pvt. Ltd. in Tax Appeal no. 435 of 2011 of Hon'ble Gujarat High Court Issue Involved: "Whether non-issuance of the notice u/s 143(2) within the prescribed time, made the whole block assessment order null and void and bad in law, despite the assessee not having raised

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

undisclosed assessment filed by the assessee issuance of a notice under section 143(2) is a prerequisite for framing the block assessment order under chapter XlV B of the Income Tax Act, 1961. We are also of the view that if an assessment order is passed in such a situation without complying with section 143(2), it would be invalid