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3 results for “reassessment”+ Section 245Cclear

Sorted by relevance

Hyderabad43Mumbai25Chennai16Allahabad16Delhi11Pune11Cochin7Visakhapatnam5Jaipur3Lucknow1Chandigarh1Ahmedabad1

Key Topics

Section 143(3)3Addition to Income3Section 132(4)2Section 132(1)2Section 142(1)2Section 143(2)2Section 153A2

ROHIT LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

ITA 339/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Oct 2024AY 2015-16
For Appellant: Sh. Vinod Kumar Gupta, CAFor Respondent: MS. Alka Gautam, CIT(V.H)
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 68Section 69

reassessment of the concluded assessments does not arise, which would\nrequire more reiteration and it is only in the context of the abated assessment\nunder second proviso which is required to be assessed. ”\nTherefore, in view of the submission made above and judicial precedents\n(supra), in case of completed assessment, assessment u/s 153A is confined to\nincriminating material, found

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

245C(1) before the Hon'ble ITSC, New\nDelhi. On this pretext, the assessee firm did not produce any books of accounts\nor documentary evidence for the purpose of verification of the seized records on\nwhich the surrender of unaccounted profits had been made in its hands.\nHowever, the application of M/s RT Industries has been rejected

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

Section 68 Case pertains to Asst. Year 1966-67 Decision in favour of: Assessee Cash credits—Addition under s. 68—ITO can make addition under s. 68 as income from undisclosed sources, simultaneously with addition to trading results— However, assessee can claim the addition under s. 68 as covered by intangible additions to trading results—In the present case