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11 results for “reassessment”+ Section 201clear

Sorted by relevance

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Key Topics

Section 173(1)9Section 2606Addition to Income6Section 10A5Section 201(1)4Section 80I4Deduction4Section 1483Section 1473Section 143(3)

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

Appeal stands dismissed

ITA/393/2009HC Karnataka02 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

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

reassessement or recomputation in which the notice under Section 148 was served, the same would amount to seven years from the end of the financial year and he thus contends that reasonable period of limitation under Section 201

THE DIRECTOR OF INCOME TAX vs. THE EXECUTIVE ENGINEER

3
Reassessment3
Limitation/Time-bar2
ITA/166/2011HC Karnataka24 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 201(1)Section 201(3)Section 231Section 260Section 260A

reassessment are under Sections 147 and 148 of the Act and they are on a completely differing footing and, therefore, do not merit consideration for the purpose of this case. 19. Even though the period of three years would be a reasonable period as prescribed under Section 153 of the Act for completion of proceedings, we have been told that

THE COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S HEWLETT PACKARD GLOBALSOFT PVT LTD

Appeals are hereby dismissed by

ITA/65/2014HC Karnataka14 Aug 2015

Bench: ARAVIND KUMAR,VINEET SARAN

Section 10Section 10ASection 143(3)Section 148Section 260

reassessed. To confer jurisdiction under Section 147(a) two conditions were required to be satisfied firstly the Assessing Officer must have reason to believe that income profits or gains 22 chargeable to income- tax have escaped assessment, and secondly he must also have reason to believe that such escapement has occurred by reason of either (i) omission or failure

THE PR COMMISSIONER OF vs. M/S MAJESTIC DEVELOPERS

ITA/287/2018HC Karnataka05 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143Section 143(3)Section 147Section 14ASection 260Section 36(1)(iii)Section 80I

201 (Kar.) HC]?" 3 2. Facts leading to filing of this appeal briefly stated are that the assessee - company claims to be involved in the business of development and construction and had claimed deduction under Section 80IB(10) of the Act in its return of income. The assessment order under Section 143(3) came to be passed. Subsequently, re-assessment

COMMISSIONER OF INCOME TAX vs. SRI SADGURU EDUCATION TRUST

Appeals stand disposed of

ITA/434/2014HC Karnataka22 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 147Section 148

201 Respondent (By Sri K K Chythanya, Adv.) Appeals are filed under S.260 A of the Income Tax Act, 1961 praying to set aside the order dated 9.5.2014 by the Income Tax Appellate Tribunal, C Bench, Bangalore in ITA 715/2013 & 716/2013 for assessment year 2005-06 & 2006-07. 2 Appeals coming on for hearing this day, Vineet Saran J, delivered

COMMISSIONER OF INCOME TAX vs. SRI SADGURU EDUCATION TRUST

Appeals stand disposed of

ITA/433/2014HC Karnataka22 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 147Section 148

201 Respondent (By Sri K K Chythanya, Adv.) Appeals are filed under S.260 A of the Income Tax Act, 1961 praying to set aside the order dated 9.5.2014 by the Income Tax Appellate Tribunal, C Bench, Bangalore in ITA 715/2013 & 716/2013 for assessment year 2005-06 & 2006-07. 2 Appeals coming on for hearing this day, Vineet Saran J, delivered

ASLAM SHARIFF vs. ASLAM

The appeal is partly allowed

MFA/1812/2016HC Karnataka16 Jun 2017

Bench: The Hon’Ble Mr. Justice N.K. Sudhindrarao Mfa No.1812/2016 (Mv)

Section 173(1)

201. …RESPONDENTS (By Sri S.V HEGDE MULKHAND, ADVOCATE) 2 THIS MFA IS FILED UNDER SECTION 173(1) OF MV ACT AGAINST THE JUDGMENT AND AWARD DATED 5.12.2015 PASSED IN MVC No.654/2014 ON THE FILE OF THE ADDITIONAL SENIOR CIVIL JUDGE, MEMBER, ADDITIONAL MACT, HASSAN, PARTLY ALLOWING THE CLAIM PETITION FOR COMPENSATION AND SEEKING ENHANCEMENT OF COMPENSATION. THIS MFA HAVING BEEN

SMT.SUNITHA vs. SRI LAXMAN B KUNDAR

MFA/5327/2016HC Karnataka18 Sept 2019

Bench: B.V.NAGARATHNA,ASHOK G.NIJAGANNAVAR

Section 173(1)

201 UDUPI DISTRICT. ... RESPONDENTS (BY SRI B. PRADEEP, ADVOCATE FOR R-2; SRI O. MAHESH, ADVOCATE FOR R-4; V/O. DATED 06/09/2019 R-1 & R-3 ARE DELETED) ***** THIS MFA IS FILED UNDER SECTION 173(1) OF MV ACT AGAINST THE JUDGMENT AND AWARD DATED 19.01.2016 PASSED IN MVC NO.319/2013 ON THE FILE OF THE SENIOR CIVIL JUDGE, MEMBER, ADDITIONAL

SMT MONTHI N PAI vs. SRI SANJEEVA SHETTY

The appeals are allowed in part

MFA/1267/2013HC Karnataka24 Jun 2021

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

Section 173(1)

201 REPRESENTED BY ITS DIVISIONAL MANAGER ... RESPONDENTS (BY SRI RAVISH BENNI, ADVOCATE FOR R3; R1 AND R2 ARE SERVED) THIS M.F.A IS FILED UNDER SECTION 173(1) OF MV ACT AGAINST THE JUDGMENT AND AWARD DATED 23.07.2012 PASSED IN MVC.NO.125/2010 ON THE FILE OF THE ADDITIONAL SENIOR CIVIL JUDGE, JMFC, MACT, SAGAR, PARTLY ALLOWING THE CLAIM PETITION FOR COMPENSATION

KUMARI S MANASA BHAKTHA vs. THE MANAGING PARTNER

In the result, we pass the following:

MFA/10390/2018HC Karnataka27 May 2022

Bench: B.VEERAPPA,K.S. HEMALEKHA

Section 173(1)

201. …RESPONDENTS 6 (BY SMT. MANJULA N TEJASWI, ADVOCATE FOR R2 VIDE ORDER DATED 27.05.2025. NOTICE TO R1 IS DISPENSED WITH) **** THIS MISCELLANEOUS FIRST APPEAL IS FILED UNDER SECTION 173(1) OF MV ACT, AGAINST THE JUDGMENT AND AWARD DATED 29.11.2017 PASSED IN MVC NO.736/16 ON THE FILE OF THE SENIOR CIVIL JUDGE AND MACT. KARKALA, PARTLY ALLOWING THE CLAIM

THE ASSISTANT COMMISSIONER OF vs. M/S H.H. CEMENT PRODUCTS

WA/5798/2011HC Karnataka23 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 39(1)Section 4Section 59

Section 39(1), there was no need for the first appellant to interfere with the jurisdiction of the Deputy Commissioner. 5. However, on 26/03/2010, the first appellant issued show cause notices proposing to levy VAT at 12.5% on paving bricks/blocks treating them as falling outside entry No.2 of Schedule III. On 05/04/2010, the first appellant proceeded to pass an order