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3 results for “reassessment u/s 147”+ Section 206clear

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Delhi246Mumbai241Chennai99Ahmedabad68Bangalore47Jaipur45Raipur34Chandigarh32Kolkata24Pune24Nagpur17Hyderabad13Surat10Allahabad10Lucknow8Rajkot6Karnataka3Jodhpur3Amritsar2Indore2Cuttack1

Key Topics

Section 14814Section 143(3)6Section 143(2)5Section 1474Addition to Income3Section 143(1)2Section 2502Reassessment2

HEERA LAL KASARA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, appeal of the assessee is allowed

ITA 303/JODH/2024[2009-10]Status: DisposedITAT Jodhpur25 Jun 2025AY 2009-10

Bench: Its Hearing Before Your Honours.”

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

reassessment proceedings initiated under section 147 of the Act. The objections of the assessee were duly disposed off by the AO vide his letter dated 15.12.2016.Thereafter, the AO issued show cause notice asking the assessee to show cause as to why the undisclosed GP of Rs. 47,79,046/- should not be treated as income from undisclosed sources vide letter

MITHLESH SUHALKA,UDAIPUR vs. ITO, WARD 1(1), UDAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 103/JODH/2023[2007-08]Status: DisposedITAT Jodhpur29 Sept 2025AY 2007-08

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Brij Lal Meena, CIT-DR
Section 143(2)Section 143(3)Section 147Section 148Section 250

206-07the total purchase was Rs.48.87.087/-. As per record Sh. Mithlesh Kumar Suwalka has not filed a. Hence I have reason to believe that income arising out of above mentioned liquor business has escaped assessment in the meaning of Sec. 147. Hence issue the notice u/s 148. (P855). "In response thereto the assessee has submitted filed his return declaring

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

147 was initiated to verify the source of Investment made in purchase of house. 16 Smt. Pushpa Chhajer It was held by the Hon’ble High Court that: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat