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.

7 results for “reassessment”+ Section 234B(1)clear

Sorted by relevance

Delhi671Mumbai606Bangalore293Ahmedabad112Jaipur87Hyderabad81Chennai77Kolkata69Pune49Rajkot26Agra26Indore24Surat23Cochin22Nagpur21Lucknow18Chandigarh18Dehradun17Visakhapatnam16Patna14Amritsar14Allahabad10Cuttack7Karnataka7Ranchi7Guwahati5Jodhpur4Raipur3SC3Telangana2Panaji1Varanasi1

Key Topics

Section 14810Section 478Section 115J7Section 2605Section 244A5Section 1473Section 260A2Section 802Transfer Pricing2Addition to Income

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

reassessment in terms of Section 153(2); it would simply mean that the orders of the higher forum are to be applied & followed by the assessing officer; . it may be borne in mind that longer time limits are provided in Section 153(3) & second proviso to Section 153(5) because it may entail doing the entire process once over

M/S SANKHLA POLYMERS (P) LTD vs. THE INCOME TAX OFFICER WARD-12(2)

In the result, the appeal relating to the assessment

2
Reopening of Assessment2
ITA/1100/2006HC Karnataka29 Jan 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 115JSection 148Section 260ASection 80

reassessing the income for the assessment year 2002-03 by issue of notice under Section 148 of the Act and tax liability had been determined as per the amendment to Section 115JB. 5 7. For the subsequent two assessment years, the assessee being fully aware of the provisions of this Section and having filed returns, they had been assessed

M/S T T K PRESTIGE LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/30388/2015HC Karnataka10 Aug 2018

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 143Section 147Section 148

1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year. - 53 - Provided further that nothing contained in the first proviso shall apply in a case where any income in relation to any asset [including financial interest in any entity] located outside India, chargeable

XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:

WP/16692/2022HC Karnataka16 Dec 2022

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

Section 281BSection 281ESection 92C

234B and Penalty, as per provisions of the Income Tax act which will increase the likely tax dues of the assesses over and above the amount estimated above. 7. As per information received from the investigation wing, the assesses is maintaining fixed - 14 - deposits of Rs. 3700 crores. The details of the same is as under: Sl.No. BANK Name Account

THE COMMISSIONER OF INCOME TAX vs. M/S PRAKASH ELECTRIC COMPANY

ITA/884/2007HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 47Section 47A

234B of the Act, a total demand of Rs.93,17,550/- was raised against the Assessee-firm. 7. The First Appellate Authority viz., CIT(A) partly allowed the appeal of the Assessee and upheld the levy of capital gains tax on the partnership firm. 8. The Assessee firm preferred the second appeal before the Income Tax Appellate Tribunal which held

KIDS CLINIC INDIA PRIVATE LIMITED

COP/60/2015HC Karnataka21 Aug 2015

Bench: KRISHNA S DIXIT

Section 260Section 47Section 47A

234B of the Act, a total demand of Rs.93,17,550/- was raised against the Assessee-firm. 7. The First Appellate Authority viz., CIT(A) partly allowed the appeal of the Assessee and upheld the levy of capital gains tax on the partnership firm. 8. The Assessee firm preferred the second appeal before the Income Tax Appellate Tribunal which held

SHRI N G CHANDRA REDDY (HUF) vs. THE DEPUTY COMMISSIONER OF

The appeal is disposed of in the above terms

ITA/637/2016HC Karnataka05 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 148Section 2(47)Section 2(47)(v)Section 234ASection 260Section 53A

1), BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, 6TH BLOCK, BANGALORE-560 095. …RESPONDENT (BY SRI E.I. SANMATHI, SENIOR STANDING COUNSEL) THIS ITA / INCOME TAX APPEAL UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 20/07/2016 PASSED IN ITA No.390/BANG/2015, FOR THE ASSESSMENT YEAR 2005-06 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE