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3 results for “reassessment u/s 147”+ Section 92Dclear

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Mumbai14Bangalore7Delhi7Ahmedabad5Kolkata4Jaipur3Karnataka1Chennai1Pune1

Key Topics

Section 14811Section 80G6Section 270A4Penalty3Section 194A2Section 1472Section 142(1)2Section 1392Reassessment

GUNMALA JAIN,AJMER vs. INCOME TAX OFFICER, WD-2(2), AJMER, AJMER

Appeal of the assessee is dismissed

ITA 1262/JPR/2025[2019-20]Status: DisposedITAT Jaipur22 Dec 2025AY 2019-20

Bench: SMT. ANNAPURNA GUPTA, AM आयकर अपील सं. / ITA No.1262/JPR/2025 निर्धारणवर्ष / AssessmentYears :2019-20 Gunmala Jain, बनाम 28 Abhi Lash Nikunj, Kalyan Vs. Income Tax Officer, Ward-2(2) Colony, Ajmer Road Kekri, Ajmer स्थायीलेखा सं. / जीआईआर सं./ PAN/GIR No.: ABRPJ 4764E Ajmer अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assesseeby :Sh. Sunil Porwal, CA (Thr.V.C.) राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary (Addl. CIT) सुनवाई की तारीख / Date of Hearing : 18/1

For Appellant: Sh. Sunil Porwal, CA (Thr.V.C.)For Respondent: Sh. Gautam Singh Choudhary
Section 148Section 250Section 270ASection 80G

92D, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction; and (e) the amount of undisclosed income referred to in section 271AAB. ……………………………………………. Sub-Section (7) prescribes levy of penalty at the rate of 50% of the amount of tax payable on underreported income. Sub-Section (8 )provides that notwithstanding the exclusions provided

2

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

ITA 973/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2025AY 2017-18
For Appellant: Shri Ashish Sharma, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 139Section 142(1)Section 147Section 148Section 194A

92D, declared the internationa\ntransaction under Chapter X, and, disclosed all the material facts relating\nto the transaction; and\n(f)\nthe amount of undisclosed income referred to in section 271AAB.\n(7) The penalty referred to in sub-section (1) shall be a sum equal to fifty per cent\nof the amount of tax payable on under-reported income

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

ITA 974/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2025AY 2017-18
For Appellant: Shri Ashish Sharma, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 139Section 142(1)Section 147Section 148Section 194A

92D, declared the internationa\ntransaction under Chapter X, and, disclosed all the material facts relating\nto the transaction; and\n(e)\nthe amount of undisclosed income referred to in section 271AAB.\n(7) The penalty referred to in sub-section (1) shall be a sum equal to fifty per cent\nof the amount of tax payable on under-reported income