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4 results for “reassessment u/s 147”+ Section 245C(1)clear

Sorted by relevance

Hyderabad43Mumbai28Delhi24Allahabad16Pune11Jaipur4Bangalore4Kolkata4Indore3Chennai3Lucknow1Chandigarh1Surat1

Key Topics

Section 684Addition to Income4Section 153A3Section 1392Section 143(3)2Undisclosed Income2

MRS. RENU SEHGAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeals of the assessee is allowed and that of the

ITA 708/JPR/2018[2012-13]Status: DisposedITAT Jaipur19 Aug 2019AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@
Section 143Section 143(3)Section 153Section 153A
Section 51
Section 68

147, 148 and 151 of the Act and determine the total income of the assessee. 21. The argument raised by the counsel for the appellant to the effect that once a notice under Section 153A of the Act is issued, the assessments for six years are at large both for the AO and assessee has no warrant

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

245C(1) of the\nact was filed before Income Tax Settlement Commission (ITSC) on 27.03.2019\nfor AY 2012-13 to 2018-19, which was admitted by Hon'ble ITSC vide order u/s\n245D(1) dated 05.04.2019 and final order u/s 245D(4) of the act was passed by\nHon'ble ITSC on 03.12.2020 determining total undisclosed income of\nRs.18

BHAGWAN SAHAI,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 51/JPR/2017[2006-07]Status: DisposedITAT Jaipur17 Sept 2019AY 2006-07
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt. Neena Jeph (JCIT)
Section 131Section 139Section 143(1)Section 148Section 292Section 54FSection 68

reassessment under section 147 of the IT Act. She has relied upon the findings of the ld. CIT (A) on this issue. 5. The rival contentions as well as the relevant material on record have been considered. There is no dispute as regards the original return of income filed by the assessee on 14.08.2007 with ITO Ward-1, Hanumangarh

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

1) Rs.2,03,500/- (2) Rs.4,53,000/- (3) Rs.51,038/- (4) Rs.1,11,420/- Rs.8,18,958 During the course of assessment proceedings, it was submitted that the assessee, while filing the return of income for AY 2020-21, has taken into consideration the above papers of undisclosed sales. It is on account of such papers and other discrepancies