BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4 results for “reassessment”+ Section 192clear

Sorted by relevance

Delhi388Mumbai250Bangalore218Chennai138Jaipur88Ahmedabad87Kolkata75Chandigarh72Raipur49Amritsar44Cochin39Guwahati38Hyderabad29Patna24Pune23Lucknow19Indore16Surat15Jodhpur14Visakhapatnam9Cuttack9Dehradun9Agra9Nagpur7Rajkot6SC5Karnataka4Allahabad3Jabalpur2Ranchi1Punjab & Haryana1Calcutta1Telangana1Varanasi1

Key Topics

Section 115J6Section 244A5Section 1534Section 143(3)3Section 2602Section 260A2Section 1472Section 2012Addition to Income2Deduction

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

192/-; the first respondent-Joint Commissioner of Income Tax (hereafter 'JCIT') had proposed a Draft Assessment Order dated 28.12.2011 u/s 143(3) r/w 144C(1), to which petitioner filed his Objections before the Dispute Resolution Panel (hereafter 'DRP'); in terms of DRP order dated 17.09.2012, the JCIT assessed the income at Rs.2389,89,57,307/- against the original amount

COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

2
Rectification u/s 1542
ITA/393/2009HC Karnataka02 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 143(3)Section 153Section 154Section 194Section 201Section 201(1)Section 206

192, being an employer, does not deduct, or does not pay, or after so deducting fails to pay, the whole or any part of the tax, as required by or under this Act, then, such person, shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default in respect of such

M/S YOKOGAWA INDIA LTD vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

ITA/87/2012HC Karnataka04 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 143(1)Section 143(2)Section 260Section 260A

Section 10A applies, if such amount is credited to profit and loss account. It is submitted that clause (iii) of explanation- 1 provides for reduction the net profit by the amount of loss brought forward or unabsorbed depreciation whichever is less as per books of accounts. It is also urged that the assessee is eligible to claim the deduction

PR. COMMISSIONER OF INCOME TAX-4 vs. RAJKUMAR C (HUF)

In the result, the order passed by the

ITA/503/2016HC Karnataka11 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(3)Section 147Section 148Section 150Section 153Section 260Section 260A

192 ITR 402, 'COMMISSIONER OF INCOME TAX VS. FARUK ANVAR COMPANY', (1993) 199 ITR 433, 'POONJA ARCADE VS. ASSISTANT COMMISSIONER OF INCOME TAX', (2010) 326 ITR 123, 'KALYAN ALA BAROT VS. M.H.RATHOD', (2010) 328 ITR 521, 'R.B.BANSILAL ABIRCHAND FIRM VS. 10 COMMISSIONER OF INCOME TAX', (1968) 70 ITR 74, 'INCOME TAX OFFICER VS. BACHU LAL KAPOOR