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69 results for “reassessment”+ Section 27(2)(d)clear

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Key Topics

Section 260107Section 14843Addition to Income27Section 14714Section 143(3)12Section 260A10Section 478Section 153D7Section 115J7Survey u/s 133A

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/15910/2022HC Karnataka28 Oct 2022

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

Section 143(3)Section 148Section 148ASection 56(2)

d) of section 148A is less than seven days, such remaining period shall be extended to seven days and the period of limitation under this sub-section shall be deemed to be extended accordingly. Explanation.—For the purposes of clause (b) of this subsection, “asset” shall include immovable property, being land or building or both, shares and securities, loans

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/20040/2019HC Karnataka

Showing 1–20 of 69 · Page 1 of 4

6
Exemption6
Reassessment5
25 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

d) The ITAT order is made by following the earlier order in the appeal of the assessee for the Assessment Years 2003-04 & 2004-05; accordingly, the matter has been remitted to the TPO to undertake a fresh exercise in terms of directions given in the earlier order; this exercise warrants a judicious approach since the matter merits re-examination

SRI AVINASH LALA CHANDANI vs. SRI P A NIRANJAN

HRRP/105/2014HC Karnataka20 Jan 2015

Bench: The Hon'Ble Mr. Justice A.V.Chandrashekara

Section 27(2)(d)Section 27(2)(i)Section 27(2)(j)Section 31(1)(a)Section 46(1)Section 5

d)(i) and (ii) of the Karnataka Rent Act, 1999 is hereby allowed. The respondents are directed to quit, vacate and deliver vacant possession of the 10 schedule premises to the petitioners within 3 months from the date of this order. Petition under Section 27 (2)(j) and Section 31(1)(a) and (c) of the Karnataka Rent

SRI N GOVINDARAJU vs. THE INCOME TAX OFFICER

Appeal stands disposed of

ITA/504/2013HC Karnataka01 Jul 2015

Bench: S.SUJATHA,VINEET SARAN

Section 143(1)Section 147Section 148Section 45(2)

d). Besides the aforesaid issue, on facts/merits also certain questions have been raised which would require consideration of this Court. Brief facts of this case are that the appellant, who is assessed as an individual, has income from house property, transport business, capital gains and other sources. For the assessment year 2004-05, he 3 filed his Income Tax return

HEWLETT PACKARD FINANCIAL SERVICES INDIA PRIVATE vs. THE STATE OF KARNATAKA

STRP/412/2015HC Karnataka19 Feb 2016

Bench: S.SUJATHA,JAYANT PATEL

Section 23(1)Section 39(1)Section 5(2)Section 65(1)

27 has also been used in Section 5 of the CST Act. The Hon’ble Supreme Court has held in K.G.Khosla & Co. (P) Ltd., vs. Deputy Commissioner of Commercial Taxes” cited supra as under:- “Movement of goods from Belgium to India was in pursuance of the conditions of the contract between the assessee and the Director-General of Supplies. There

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

D may be set-aside. 20. Apart from the contentions, the learned standing counsel has also filed written submission contending that the search under Section 132 was conducted on 25.10.2010 in the case of Shri. K. Raghavacharyulu. Pursuant to the search, proceedings under section 153C of the Act wee initiated in the case of the assessee for the Assessment Year

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

D may be set- aside. 20.Apart from the contentions, the learned standing counsel has also filed written submission contending that the search under Section 132 was conducted on 25.10.2010 in the case of Shri. K. Raghavacharyulu. Pursuant to the search, proceedings under section 153C of the Act wee initiated in the case of the assessee for the Assessment Year

DEVAS MULTIMEDIA PRIVATE LIMITED vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX

WP/11618/2016HC Karnataka27 Sept 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C

reassessment or recomputation or fresh assessment, as the case may be, expires:) 22 (Provided that in the circumstances referred to in clause (ii) or clause (x) of Explanation 1 to section 153, if the period of limitation available to the Transfer Pricing Officer for making an order is less than sixty days, such remaining period shall be deemed to have

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/197/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/380/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/198/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

D G M E N T Since common and akin issues are involved in these appeals, they are heard together and disposed of by this common judgment. - 14 - 2. These appeals are filed by the Revenue under Section 260A of the Income Tax Act, 1961 [‘Act’ for short] challenging the orders of the Income Tax Appellate Tribunal ‘C’ Bench, Bengaluru

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

d), by execution of a fresh lease which shall be duly registered, and the rent payable for the renewed term shall also be as provided in Annexure III. The detailed - 20 - calculations of rent payable by the LESSEE for the entire duration of the lease and its renewal, is set out in Annexure III. The LESSEE shall pay an amount

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

d), by execution of a fresh lease which shall be duly registered, and the rent payable for the renewed term shall also be as provided in Annexure III. The detailed - 20 - calculations of rent payable by the LESSEE for the entire duration of the lease and its renewal, is set out in Annexure III. The LESSEE shall pay an amount