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3 results for “reassessment”+ Section 112clear

Sorted by relevance

Delhi291Mumbai171Chennai126Bangalore122Jaipur109Chandigarh83Ahmedabad79Hyderabad62Raipur51Amritsar46Pune33Kolkata33Guwahati19Indore17Patna17Agra14Rajkot14Panaji11Visakhapatnam8Surat6Lucknow5Nagpur4Allahabad4Cuttack3Jodhpur3Dehradun1

Key Topics

Section 26312Section 54F6Section 1544Section 143(3)4Section 153A4Section 2342Section 1322Section 145(3)2Exemption2Deduction

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

112 (Mag.) (Delhi), wherein: "33. This decision in Alagendran Finance Ltd. (supra) has been followed by the Delhi High Court in Bharti Airtel Ltd. (supra) wherein also reassessment order dealt with the issue of non-deduction of tax at source on payment of interest to ABN Amro Bank, Stockholm Branch. Second addition was made on account of ESOP expenses. Subsequently

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: Disposed
2
Addition to Income2
ITAT Jodhpur
09 Oct 2023
AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

112 to 116. Ld CIT (Appeals) dismissed the appeal on observations like: 1. None of the case law relied shows that it has been held that the word "a" used in the section 54F means multiple houses. Since the appellant has purchased three lands at different places and one of them is agriculture land also. And therefore the appellant

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed