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5 results for “reassessment”+ Section 206clear

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Key Topics

Section 1484Section 143(3)3Deduction3Section 173(1)2Section 2012Section 2062Section 42Section 802Section 1472Reassessment

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

206 of the Act. The assessment of the Recipient company for the relevant assessment year 2002-03 was completed under Section 143(3) of the Act on 28.2.2005, which was within the period prescribed under Section 153 of the Act. Besides this, the return of income of the assessee for the relevant assessment year 2002-03 was also filed

2

THE ASST. COMMISSIONER OF INCOME TAX vs. M/S KOTARKI CONSTRUCTIONS PVT LTD

WA/842/2018HC Karnataka30 Mar 2021

Bench: B.V.NAGARATHNA,J.M.KHAZI

Section 143(3)Section 147Section 148Section 18ISection 4Section 80

reassessment dated 15.3.2016 for the Assessment Year 2010-11 issued by the 2nd appellant - The Assistant Commissioner of Income Tax, Circle-1, Aayakar Bhavan, Sedam Road, Kalaburagi under Sections 147/148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act' for the sake of brevity). 2. The brief facts of the case are, the original Assessing Authority, while

PR.COMMISSIONER vs. M/S ESTEEM CLASSIC

ITA/842/2018HC Karnataka22 Mar 2021

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 143(3)Section 147Section 148Section 18ISection 4Section 80

reassessment dated 15.3.2016 for the Assessment Year 2010-11 issued by the 2nd appellant - The Assistant Commissioner of Income Tax, Circle-1, Aayakar Bhavan, Sedam Road, Kalaburagi under Sections 147/148 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act' for the sake of brevity). 2. The brief facts of the case are, the original Assessing Authority, while

MRS RATNABAI W/O LATE PRABHU SAGAR vs. MR NAVEEN S/O NAGANNA AND ORS

Appeal is allowed in part in the aforesaid terms

MFA/200159/2015HC Karnataka06 Jul 2017

Bench: B.V.NAGARATHNA,B.A.PATIL

Section 173(1)

Section 168 of the Act uses the word ‘just compensation’ which, in our opinion, should be assigned a broad meaning. We cannot, in determining the issue involved in the matter, lose sight of the fact that the private sector companies in place of introducing a pension scheme takes recourse to payment of contributory Provident Fund, Gratuity and other perks

THE DIVISIONAL MANAGER vs. SATHISHKUMAR

MFA/9544/2018HC Karnataka18 Oct 2019

Bench: B.V.NAGARATHNA,SURAJ GOVINDARAJ

Section 166Section 173

206 B.H.ROAD, SHIVAMOGGA POLICY NO.670601/31/08/02/00006097 BY ITS REGIONAL MANAGER THE NEW INDIA ASSURANCE CO. LIMITED REGIONAL OFFICE “MAHALAKSHMI CHAMBERS” 2ND FLOOR, 9/2, M.G.ROAD BANGALORE-560001 REPRESENTED BY ITS DEPUTY MANAGER ... APPELLANT (BY SRI. P.B.RAJU, ADVOCATE) AND: 1. SATHISHKUMAR S/O BOJA SHETTY AGED ABOUT 1 YEAR S/O LATE GOPAL, MINOR REPRESENTED BY HIS GUARDIAN GRANDFATHER R. GOVINDAPPA 2 AGED ABOUT