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5 results for “reassessment”+ Section 92Cclear

Sorted by relevance

Mumbai61Delhi45Bangalore29Hyderabad12Kolkata9Chennai8Ahmedabad7Karnataka5Calcutta1Panaji1Pune1SC1

Key Topics

Section 92C5Section 244A5Section 2604Section 2633Section 143(2)3Section 260A3Section 153(3)(ii)3Section 153(1)(a)3Addition to Income3Disallowance

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

ITA/107/2025HC Karnataka12 Sept 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 10ASection 14ASection 260Section 260A

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154 for any assessment year the proceedings of which have been completed before the 1st day of October

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:

2
Transfer Pricing2
Limitation/Time-bar2
Section 1
Section 143(2)
Section 143(3)
Section 244A
Section 254
Section 92C

92C(A) of the Act; since the Rectification Application dated 18.01.2018 was still pending, further Rectification Applications were also filed, followed by their summarization vide letters dated 17.05.2018 & 22.03.2019; the second respondent having considered the same, passed the impugned order u/s 154 enhancing the refund to Rs.1380,13,00,740/- which included an interest amount of Rs.397

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

reassess under section 21 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year, proceedings for which have been completed before the 1st day of July, 2012. 3. On the date specified in the notice under sub-section

ALTIMETRIK INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF

The appeals are disposed of

ITA/302/2017HC Karnataka13 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 260ASection 92C

section 92C(B) has limited the powers of the AO Date of Judgment 13-08-2018 I.T.A.Nos.302-303/2017 & 724/2017 Altimetrik India Private Limited Vs. Assistant Commissioner of Income-tax & Anr. 6/14 to assess or reassess

PR.COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY INDIA PVT LTD

In the result, we do not find

ITA/307/2018HC Karnataka06 Apr 2021

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

Section 143(2)Section 153(1)(a)Section 153(3)(ii)Section 260Section 260ASection 92C

92C of the Act on 11.01.2011. This court in W.P.No.45313/2011 by an order dated 08.12.2011 restrained the Transfer Pricing Officer from proceeding to pass a draft assessment order for a period upto 07.03.2012 i.e., approximately 3 months. The writ petition was disposed of by a bench of this court vide order dated 07.03.2012 remitted the matter to the Assessing