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4 results for “reassessment”+ Section 234Bclear

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Key Topics

Section 1486Section 143(3)4Section 54F4Addition to Income4Section 2502Section 1532Section 153A2Section 234B2Section 133A2Survey u/s 133A

INCOME TAX OFFICER, WARD-1, BARMER vs. PUSHP RAJ BOHRA, JALORE

The appeal of the revenue is allowed, in the manner discussed as above

ITA 200/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jul 2025AY 2017-18

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Bleito, Ward-1, Barmer. Vs. Pushp Raj Bohra, M-09, Shivaji Nagar, Jalore - 343001. Pan No. Aanpb4456C Assessee By Shri Goutam Chand Baid, C.A. Revenue By Smt. Runi Pal, Cit (D.R.) Date Of Hearing 29.04.2025. Date Of Pronouncement 01.03.2025. Order Per Dr. Mitha Lal Meena, A.M.: The Captioned Appeal Has Been Filed By The Revenue Against The Order Of The Id. National Faceless Appeal Centre [Nfac/Cit(A)], Delhi Dated 08.02.2024 In Respect Of Assessment Year: 2017-18 Where The Department Has Raised Following Grounds: 1. Whether The Id. Cit(A) Is Justified In Facts & Law In Directing To Treat The Income From The Sale Of Immovable Properties As Capital Gains Instead Of Business Income, By Ignoring The Fact That Assesse & His Business Concerns Are Engaged In The Business Of Property & Real Estate Development & Huge Expenses Of Rs. 8.72 Cr. Were Incurred By Assessee On Development Of Projects To Earn Profit. 2. Whether The Id. Cit(A) Has Erred In Law & Facts By Directing The Ao To Treat The Income From The Sale Of Immovable Properties As Income From Capital Gains Instead Of Business Income By Merely Following The Order Of Hon'Ble

Section 142(1)Section 143(3)Section 250Section 54ESection 54F
2
Disallowance2

234B of the Act. The interest under these sections is consequential in nature and has to be charged. However, the AO shall rework the said interest after considering the relief granted to the appellant in deciding ground no.2 to 4 above. 10.In the result, the appeal is treated as partly allowed for statistical purpose

LEELA RAM METHANI,BHILWARA vs. ITO, WARD-1, BHILWARA

In the result, the appeal of the assessee is partly allowed

ITA 170/JODH/2019[2911-12]Status: DisposedITAT Jodhpur24 Mar 2023AY 2911-12

Bench: Shri Kul Bharat & Shri Manish Borad170/Jodh/2019 (Assessment Year- 2011-12) Vs Shri Leela Ram Methani, The Ito Near Bank Of Baroda, Ward-1, Gulabpura, Bhilwara Bhilwara (Appellant) (Respondent) Pan No. Akrpm2107M

Section 133ASection 143(3)Section 147Section 148Section 234B

234B of the Act. The appellant totally denies it liability of charging of any such interest. Te interest, so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 3. The appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

ITA 136/JODH/2023[2014-15]Status: DisposedITAT Jodhpur02 Aug 2023AY 2014-15
Section 133ASection 143(1)Section 143(3)Section 148Section 234B

234B and 234C. 14. That the petitioner may kindly be permitted to raise any additional or alternative ground at or before the time of hearing. 15. The petitioner prays for justice and relief.” 3. The facts as culled out from the record are that the return of income for the A.Y 2014-15 was electronically furnished on 25.11.2014 declaring

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

234B of the Act. 25. that the above grounds are independent and without prejudice to one another. The appellant craves leave to add, amend, alter. Revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal.” 3. Ground No. 1 and 2 are general in nature and accordingly, shall be adjudicated