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4 results for “reassessment”+ Section 119(2)(b)clear

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Delhi253Mumbai239Chennai118Chandigarh92Jaipur83Hyderabad70Bangalore69Raipur63Kolkata42Nagpur37Pune37Guwahati35Ahmedabad30Indore29Patna27Ranchi23Allahabad20Surat17Cuttack13Lucknow12Rajkot11Agra6Dehradun4Jodhpur4Amritsar2Cochin1

Key Topics

Section 80I5Section 115Section 143(1)4Section 2633Section 143(3)3Addition to Income3Section 2502Section 1532Section 153A2Disallowance

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

119 of the Act hereby clarifies that Rule 8D read with section 14A of the Act provides for disallowance of the expenditure even where tax payer in a particular year has not earned any exempt income." 9.8. To sum up, the provisions of Section 14A require that any expenditure which is incurred in relation to the income which does

2

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

ITA 730/JODH/2024[2022-23]Status: DisposedITAT Jodhpur02 Jun 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 11Section 12ASection 143(1)

reassessment would have to be based on the formation of an opinion that income chargeable to tax has escaped assessment. That primordial condition would clearly not be satisfied on the mere allegation of a delayed digital filing of Form 10. 29. Quite apart from the above, we also bear in mind the underlying intent of Section 11(2

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68

b) of\nexplanation 2 to section 147 are applicable in this case, obtained necessary\nsanction separately to issue notice under section 148 from Principal Commissioner\nof Income Tax as per the provisions of section 151 of the IT Act, 1961. Notice\nunder section 148 of the IT Act was issued on 26.03.2021 and duly served upon the\nassessee through ITBA

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

2 V. BLUEBIRD SOFTWARE P. LTD. [2020] 119 TAXMANN.COM 348 (SC) COMMISSIONER OF INCOME-TAX-20 V. DEEPAK KUMAR AGARWAL [2017] 398 ITR 586 (BOMBAY-HC) Jai Steel (India) Vs Astt Commissioner of Income Tax (2013) 259 CTR (Raj) 281. M/s Jadau Jewellers & Manufacturers Pvt. Ltd., B-1, Trimurti Circle, Govind Marg, Jaipur in ITA No. 686/JP/2014 dated