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7 results for “reassessment”+ Section 144Bclear

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Key Topics

Section 14722Section 2637Section 1487Section 142(1)5Natural Justice5Addition to Income5Limitation/Time-bar5Section 143(2)4Section 1444

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

ITA 304/JODH/2025[2017-18]Status: DisposedITAT Jodhpur25 Jun 2025AY 2017-18
Section 115BSection 142(1)Section 147Section 148Section 250Section 69A

144B of the Act. As such, I am of the\nview that the appellant should be given full opportunity to represent its case, to produce all the\nnecessary evidence which the appellant wishes to rely upon and after considering the entire\nsubmissions of the appellant, the Ld.AO should pass the fresh assessment order. Considering the\nfacts and circumstances

PARASMAL SAREMAL GOGAD,PALI vs. ITO, , PALI

Reopening of Assessment4
Reassessment4
Section 144B3

In the result, appeal of the assessee is allowed

ITA 301/JODH/2024[2013-14]Status: DisposedITAT Jodhpur28 May 2025AY 2013-14
Section 143(3)Section 147Section 148Section 153ASection 263

reassessment proceedings involved detailed examination of documents and facts by the Assessing Officer. The issues raised by the PCIT were considered during the Section 147 proceedings, making the assessment order not erroneous or prejudicial to revenue.", "result": "Allowed", "sections": ["143(3)", "147", "153A", "263", "144B

LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 795/JODH/2024[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

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

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 143(3)Section 147Section 194ASection 194C

reassessment proceedings despite multiple statutory notices issued under sections 148, 142(1) and 144B. 7.1 The medical certificate relied upon

CHAINARAM,JODHPUR. vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

ITA 722/JODH/2024[2013-14]Status: DisposedITAT Jodhpur17 Jun 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 144BSection 147

reassessment proceedings. Accordingly, he pleaded that the matter may be remanded back to the AO to pass de novo assessment after granting adequate opportunity of being heard. In support, he placed reliance on Judgement of Delhi High Court in the case of "Bharat Aluminium Company Ltd. vs. Union of India", [2022] 134 taxmann.com 187 (Delhi) where it was observed that

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

ITA 723/JODH/2024[2013-14]Status: DisposedITAT Jodhpur17 Jun 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 144BSection 147

reassessment proceedings. Accordingly, he pleaded that the matter may be remanded back to the AO to pass de novo assessment after granting adequate opportunity of being heard. In support, he placed reliance on Judgement of Delhi High Court in the case of "Bharat Aluminium Company Ltd. vs. Union of India", [2022] 134 taxmann.com 187 (Delhi) where it was observed that

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

ITA 724/JODH/2024[2013-14]Status: DisposedITAT Jodhpur17 Jun 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blechainaram V/P Doli Tehsil Luni, Jodhpur - 342001. Pan No Biкpr9270C Assessee By Revenue By Date Of Hearing Date Of Pronouncement Ito, Ward-3(1), Jodhpur. Shri Anil Bhansali, Advocate. Shri Karni Dan, Addl. Cit (Sr. D.R.) 21.05.2025. 26.06.2025. 17

Section 144Section 144BSection 147

reassessment proceedings. Accordingly, he pleaded that the matter may be remanded back to the AO to pass de novo assessment after granting adequate opportunity of being heard. In support, he placed reliance on Judgement of Delhi High Court in the case of "Bharat Aluminium Company Ltd. vs. Union of India", [2022] 134 taxmann.com 187 (Delhi) where it was observed that

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 425/JODH/2025[2014-15]Status: DisposedITAT Jodhpur29 May 2025AY 2014-15

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

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69

144B as the assessment order was not passed u/s 144. Hence the order of the ld. CIT(A) are bad in law, invalid, illegal and on facts of the case, for and various other reasons and hence the same may kindly be quashed. 3.1 Rs. 75,00,000/-: The ld. AO has grossly erred in law as well