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6 results for “reassessment”+ Section 112clear

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Delhi583Mumbai327Bangalore199Jaipur146Chennai129Ahmedabad125Chandigarh91Hyderabad83Amritsar61Kolkata55Raipur53Indore47Visakhapatnam36Pune35Telangana31Rajkot22Surat21Guwahati21Cuttack21Patna18Agra14Lucknow14Panaji11SC8Cochin6Karnataka6Allahabad5Nagpur4Orissa3Jodhpur3Rajasthan2Kerala2Dehradun1Punjab & Haryana1

Key Topics

Section 14813Section 14A9Section 260A4Section 1474Section 143(3)3Addition to Income3Reopening of Assessment3Section 2602Section 36(1)(va)2

THE SRI KANNIKAPARAMESWARI CO OP BANK LIMITED vs. THE INCOME TAX OFFICER

The appeal stands allowed

ITA/65/2017HC Karnataka23 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 80P(2)Section 80P(2)(a)

112 - 6 - submitted that reopening of the assessment proceedings under Section 147/148 of the Act was made not on any new material or information, but on mere change of opinion. By referring to the reasons recorded by the assessing officer, learned counsel submitted that reopening of the proceedings is not justifiable; there was no failure on the part

Reassessment2

M/S KHODAY INDIA LTD vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX

In the result, the orders passed by the Assessing

ITA/391/2012HC Karnataka16 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 10Section 143(3)Section 14ASection 260Section 260ASection 36(1)(va)

112 TAXMANN.COM 322 (SC), 'CIT VS. MICROLABS LTD.', (2017) 79 TAXMANN.COM 368 (KAR.), 'CIT VS. RELIANCE UTILITIES & POWER LTD.', (2009) 178 TAXMAN 135 (BOM.) and 'CIT VS. HDFC BANK LTD.', (2014) 49 TAXMANN.COM 355 (BOM.). 5. On the other hand, learned counsel for the revenue submitted that condition for recording satisfaction as prescribed under Section

THE COMMISSIONER OF INCOME TAX vs. M/S CANARA BANK

Appeals are dismissed

ITA/298/2018HC Karnataka14 Nov 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 147Section 148Section 260A

112, J.C.ROAD BENGALURU – 560 002 PAN: AAACC 6106G …RESPONDENT (COMMON) (BY SRI T.SURYANARAYANA, SENIOR ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE) THESE INCOME TAX APPEALS ARE FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1017/BANG/2015 and ITA NO.1018/BANG/2015 DATED 24.10.2017 AND TO CONFIRM THE ORDER

THE COMMISSIONER OF INCOME TAX vs. M/S CANARA BANK

Appeals are dismissed

ITA/299/2018HC Karnataka14 Nov 2022

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 147Section 148Section 260A

112, J.C.ROAD BENGALURU – 560 002 PAN: AAACC 6106G …RESPONDENT (COMMON) (BY SRI T.SURYANARAYANA, SENIOR ADVOCATE FOR SMT.TANMAYEE RAJKUMAR, ADVOCATE) THESE INCOME TAX APPEALS ARE FILED UNDER SECTION 260A OF INCOME TAX ACT 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.1017/BANG/2015 and ITA NO.1018/BANG/2015 DATED 24.10.2017 AND TO CONFIRM THE ORDER

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

reassessment order relating to the relevant tax periods / week / month of the year.” (a) Clauses 1.1 and 1.2 define arrears of tax for the purpose of the Scheme with regard to; Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act’) and Central Sales Tax Act, 1956 (for short ‘CST Act’) on the one hand and also for the purpose

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

reassessment order relating to the relevant tax periods / week / month of the year.” (a) Clauses 1.1 and 1.2 define arrears of tax for the purpose of the Scheme with regard to; Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act’) and Central Sales Tax Act, 1956 (for short ‘CST Act’) on the one hand and also for the purpose