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4 results for “reassessment u/s 147”+ Section 194Jclear

Sorted by relevance

Mumbai39Chennai20Delhi20Bangalore19Patna6Jaipur4Jodhpur2Lucknow1Kolkata1Cuttack1Visakhapatnam1

Key Topics

Section 26310Section 143(3)5Section 1475Addition to Income3Section 143(2)2Reassessment2TDS2Disallowance2

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(va)Section 43B

u/s 147 was initiated\nhence, such issues are beyond the scope of 263 and therefore, the\nproceedings may kindly be dropped.\n3. Supporting Case Laws:\n3.1In case of CIT vs. Alagendran Finance Ltd, (2007) 211 CTR (SC) 69,\nthe Hon'ble Supreme Court, while dealing with more or less an identical\nissue of revisionary power exercised under s.263

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR
Section 143(3)Section 147Section 148Section 68

u/s 147/148 of the\nI.T. Act, 1961\nSr.\nNo.\nName of the case\n1.\n[1999] 236 ITR 34 (SC) SUPREME COURT OF INDIARaymondWoollen Mills Ltd.v.\nIncome-tax Officer\n2.\n[2023] 148 taxmann.com 446 (Delhi) HIGH COURT OF DELHI Saif II Mauritius Company\nLtd.v. Assistant Commissioner of Income-tax\n3.\n[1999] 103 TAXMAN 562 (PAT.)HIGH COURT

BALVEER SINGH,JAIPUR vs. ITO WARD 3(3) JAIPUR, INCOME TAX DEPARTMENT

ITA 183/JPR/2024[2012-13]Status: DisposedITAT Jaipur30 Oct 2024AY 2012-13
For Appellant: Shri Naresh Gupta (Adv.)For Respondent: Shri Sanjay Nargas (JCIT)
Section 133(6)Section 143(2)Section 144Section 147

147 and 148, of the Income-tax Act, 1961-\nBusiness income Chargeable as (Reassessment) Assessment year 2013-14\nAssessing Officer issued on assessee a notice under section 148 seeking to\nreopen assessment for reasons that as per Form No. 26AS assessee's total\nreceipt under sections 1944, 194C and 194J was of Rs. 5.23 crores, whereas in\nprofit and loss

SUCHITA BHATIA,JAIPUR vs. DCIT CIR-6, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 902/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Mar 2025AY 2016-17

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

For Appellant: Shri Vivek Bhargav, C.AFor Respondent: Shri. Anup Singh, Addl.CIT a
Section 143(2)Section 250

147, Vivek Vihar, Jagatpura, Vs. Circle-6, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGIPB3068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vivek Bhargav, C.A. jktLo dh vksj ls@Revenue by : Shri. Anup Singh, Addl.CIT a lquokbZ dh rkjh[k@Date of Hearing : 22/01/2025 mn?kks"k.kk dh rkjh[k@Date