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4 results for “reassessment”+ Section 53Aclear

Sorted by relevance

Bangalore52Delhi39Mumbai28Patna10Chennai9Kolkata8Chandigarh7Hyderabad7Visakhapatnam4Jaipur4Raipur4Lucknow3Indore2Pune2Karnataka2Ahmedabad1Surat1Telangana1Nagpur1

Key Topics

Addition to Income4Natural Justice4Section 143(3)3Section 692Section 2502Section 1472Section 1482Section 35(1)(ii)2Reassessment2

ASHOK SINGH ,IMLI PHATAK vs. DCIT CENTRAL CIRCLE 2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeal of the assessee is allowed

ITA 576/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Jul 2024AY 2016-17
For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Anil Dhaka (CIT)
Section 131Section 143(3)Section 69Section 69A

53A of transfer of property Act, 1882 provides that where the\nbuyer has obtained possession of the property that is subject matter of the\ntransfer, while fully complying with his part of the obligation under the agreement,\nthe seller shall not be entitled to disturb the possession so granted to the buyer.\nIn the instant case the assessee alongwith another

MAHENDRA SINGH,SIKAR vs. ITO WARD NEEM KA THANA, NEEM KA THANA

ITA 440/JPR/2024[2013-14]Status: DisposedITAT Jaipur10 Sept 2024AY 2013-14
For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Shri Arvind Kumar (CIT)
Section 144Section 147Section 149(1)(b)Section 2(47)(v)Section 53A

sections": [ "147", "144", "149(1)(b)", "2(47)(v)", "53A" ], "issues": "Whether the AO erred in initiating reassessment proceedings and passing

FEDERATION OF RAJASTHAN TRADE AND INDUSTRY,JAIPUR vs. ITO-EXEMPTION WARD-2, JAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 217/JPR/2024[2014-15]Status: DisposedITAT Jaipur04 Oct 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rahul Pandya (Adv.) &For Respondent: Shri Anoop Singh (Addl.CIT) a
Section 127Section 12ASection 142(1)Section 143(2)Section 143(3)Section 250

53A, of the Income-tax Act, 1961 Capital gains Cost of acquisition [Fair Market Value] Assessment year 2001-02 - Whether for levying capital gain tax for purpose of computing capital gain tax, fair market value, which is to be taken into consideration, is price which property would fetch on sale in open market on relevant date Held, yes Whether Wealth

RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1/JPR/2025[2012-13]Status: DisposedITAT Jaipur25 Mar 2025AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

For Appellant: Mr. Rajeev Sogani, CA, Ld. AR &For Respondent: Mrs. Anita Rinesh, JCIT- Ld. DR
Section 143(3)Section 147Section 148Section 151Section 250Section 35Section 35(1)Section 35(1)(ii)

reassessment proceedings being illegal and without jurisdiction. 3. In the facts and circumstances of the case and in law, Ld. CIT(A) has erred in confirming the action of the Ld. AO, in passing the order without proper opportunity of cross examination. The action of the Ld. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case