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84 results for “reassessment”+ Block Assessmentclear

Sorted by relevance

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Key Topics

Section 26090Addition to Income41Section 14832Section 14728Section 173(1)21Reassessment19Section 143(3)14Section 153A13Deduction13Section 260A

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/197/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Showing 1–20 of 84 · Page 1 of 5

9
Section 399
Limitation/Time-bar6

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/380/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/198/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

block assessment roped in only the 33 undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

ITA/103/2025HC Karnataka03 Sept 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 132Section 143(3)Section 153ASection 2Section 260Section 260ASection 47

block period that was assessed, Section 153-A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the assessing officer shall assess or reassess

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/15910/2022HC Karnataka28 Oct 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 143(3)Section 148Section 148ASection 56(2)

BLOCK NEW DELHI 110002 REPRESENTED HEREIN BY ITS CHAIRPERSON …RESPONDENTS (BY SRI.K.V. ARAVIND., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DTD: 28.07.2022 BEARING ITBA/COM/F/17/2022- 23/1044214522(1) PASSED BY R1 U/S 148A(d) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15 ANNEXURE

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess

THE PR.COMMISSIONER OF INCOME-TAX, vs. M/S CAE SIMULATION TECHNOLOGIES PVT LTD

Appeals are dismissed and

ITA/72/2018HC Karnataka31 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Block, Vanijya Therige Karyalaya-2, Koramangala, Bengaluru – 560 047. ... Appellants (By Sri. Aditya Sondhi, Additional Advocate General and Sri. Vikram Huilgol, High Court Government Pleader) 19 AND: M/s.Universal Digital Connect Ltd., No.32/3, 1st Main, Behind Domlur Post Office, Domlur Layout, Bengaluru – 560 071. Represented by its Authorised Signatory, Mr. Keshav N. Hegde, Aged about 51 years, S/o late Mr. Narayana

THE STATE OF KARNATAKA vs. M/S. WS RETAIL SERVICES PRIVATE LIMITED

Appeals are dismissed and

WA/72/2018HC Karnataka31 Aug 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S SUNIL DUTT YADAV

Block, Vanijya Therige Karyalaya-2, Koramangala, Bengaluru – 560 047. ... Appellants (By Sri. Aditya Sondhi, Additional Advocate General and Sri. Vikram Huilgol, High Court Government Pleader) 19 AND: M/s.Universal Digital Connect Ltd., No.32/3, 1st Main, Behind Domlur Post Office, Domlur Layout, Bengaluru – 560 071. Represented by its Authorised Signatory, Mr. Keshav N. Hegde, Aged about 51 years, S/o late Mr. Narayana

THE COMMISSIONER OF INCOME TAX vs. KENNAMETAL INC,USA

ITA/68/2024HC Karnataka02 Apr 2025

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

Section 153Section 153(7)Section 4

BLOCK, 80 FEET ROAD, KORMANGALA, BANGALORE-560 095. …APPELLANTS (BY SRI E.I. SANMATHI, SENIOR STANDING COUNSEL) AND: 1. M/S. UNITED SPIRITS LTD., UB TOWERS, No.24, VITTAL MALLYA ROAD, BENGALURU-560 001, REPRESENTED BY ITS VICE PRESIDENT. …RESPONDENT (BY SMT. TANMAYEE RAJKUMAR, ADVOCATE FOR C/R1) Digitally signed by VINUTHA B S Location: HIGH COURT OF KARNATAKA