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10 results for “reassessment”+ Section 27(2)(j)clear

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Delhi1,012Mumbai645Bangalore266Chennai190Kolkata189Hyderabad174Jaipur160Ahmedabad154Karnataka70Surat66Chandigarh63Indore63Telangana54Pune50Raipur43Nagpur39Guwahati38Cochin36Cuttack35SC25Lucknow24Amritsar23Allahabad23Ranchi22Agra20Patna19Calcutta14Rajkot12Orissa11Jodhpur10Dehradun9Rajasthan4A.K. SIKRI ROHINTON FALI NARIMAN3Kerala3Visakhapatnam3K.S. RADHAKRISHNAN A.K. SIKRI1J&K1Gauhati1Uttarakhand1Panaji1

Key Topics

Section 26324Section 14817Section 143(3)10Addition to Income9Survey u/s 133A8Section 133A7Disallowance7Section 1446Section 131(3)6Depreciation

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

27 | P a g e jurisdiction having, thus, been invoked by the CIT beyond the period of limitation, it was wholly without jurisdiction rendering the entire proceeding a nullity." 16. Following the aforesaid decision of the Hon'ble Supreme Court, the Hon'ble jurisdictional High Court in case of Asoka Buildcon Ltd vs. Asstt. CIT (supra), has held, as under

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: Disposed
6
Penalty6
Section 2502
ITAT Jodhpur
02 Aug 2023
AY 2014-15
Section 133ASection 143(1)Section 143(3)Section 148Section 234B

Section 148 of the Act and in the absence of a notice to the assessee against whom reassessment order is proposed, the said order is held to be invalid.” 20 Smt. Pushpa Chhajer q] Further also rely on the decision of Hon’ble ITAT, Jaipur Bench in the case of Charan Singh (P.B. Page 217 to 224). In light

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

j. The copy of the ledger copies on December 2013 of BWR Trust 266-271 portfolio. 2. All the documentary evidences were placed on record before the Ld. AO and the Ld. CIT(A), the perusal of which adequately demonstrate that all the transactions occurred are clearly verifiable and genuine. Documentary evidence duly supports the explanation of the Assessee, that

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 628/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q Assessee by Shri Sandeep Jhanwar, CA (Virtual) Revenue by Shri P.R. Mirdha, Addl. CIT (Virtual) Date of Hearing 18.02.2026. Date of Pronouncement 26.02.2026. ORDER PER BENCH: All the captioned appeals have been filed by the assessee against the separate orders even dated

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 625/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Feb 2026AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q Assessee by Shri Sandeep Jhanwar, CA (Virtual) Revenue by Shri P.R. Mirdha, Addl. CIT (Virtual) Date of Hearing 18.02.2026. Date of Pronouncement 26.02.2026. ORDER PER BENCH: All the captioned appeals have been filed by the assessee against the separate orders even dated

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 621/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 Feb 2026AY 2013-14

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q Assessee by Shri Sandeep Jhanwar, CA (Virtual) Revenue by Shri P.R. Mirdha, Addl. CIT (Virtual) Date of Hearing 18.02.2026. Date of Pronouncement 26.02.2026. ORDER PER BENCH: All the captioned appeals have been filed by the assessee against the separate orders even dated

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 624/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 Feb 2026AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q Assessee by Shri Sandeep Jhanwar, CA (Virtual) Revenue by Shri P.R. Mirdha, Addl. CIT (Virtual) Date of Hearing 18.02.2026. Date of Pronouncement 26.02.2026. ORDER PER BENCH: All the captioned appeals have been filed by the assessee against the separate orders even dated

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 620/JODH/2024[2012-13]Status: DisposedITAT Jodhpur26 Feb 2026AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q Assessee by Shri Sandeep Jhanwar, CA (Virtual) Revenue by Shri P.R. Mirdha, Addl. CIT (Virtual) Date of Hearing 18.02.2026. Date of Pronouncement 26.02.2026. ORDER PER BENCH: All the captioned appeals have been filed by the assessee against the separate orders even dated

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

ITA 622/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 Feb 2026AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q Assessee by Shri Sandeep Jhanwar, CA (Virtual) Revenue by Shri P.R. Mirdha, Addl. CIT (Virtual) Date of Hearing 18.02.2026. Date of Pronouncement 26.02.2026. ORDER PER BENCH: All the captioned appeals have been filed by the assessee against the separate orders even dated

MANOJ KUMAR KHUBANI,BARMER vs. DC CEN CIR 2 JDH, JODHPUR

In the result, stands ALLOWED

ITA 376/JODH/2023[2018-19]Status: DisposedITAT Jodhpur24 Jun 2025AY 2018-19

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

Section 143(3)Section 250

J Juneja reported in 302 ITR 63. The relevant extract of the judgment is reproduced as under: 6. Hence, in absence of any material on record to show that there was any unexplained investment made by the assessee which was reflected by the alleged unaccounted sales, the finding of the Tribunal that only the gross profit on the said amount