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10 results for “reassessment”+ Addition to Incomeclear

Sorted by relevance

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Key Topics

Addition to Income5Section 12(2)4Section 43Section 17A2Section 62Section 82Block Assessment2Reassessment2

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

ITA/38/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, THIRUVANANTHAPURAM-695 003. ADV.SRI.PKR MENON (SR) THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 6 JUDGMENT [ITA Nos.37/2012, 38/2012, 39/2012, 40/2012, 42/2012] S.V.Bhatti

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/39/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATION
For Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, THIRUVANANTHAPURAM-695 003. ADV.SRI.PKR MENON (SR) THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 6 JUDGMENT [ITA Nos.37/2012, 38/2012, 39/2012, 40/2012, 42/2012] S.V.Bhatti

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/40/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 2, THIRUVANANTHAPURAM-695 003. ADV.SRI.PKR MENON (SR) THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.12.2022, ALONG WITH ITA.37/2012 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 6 JUDGMENT [ITA Nos.37/2012, 38/2012, 39/2012, 40/2012, 42/2012] S.V.Bhatti

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

ITA/2/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

reassess the income of ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -27- the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

ITA/7/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

reassess the income of ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -27- the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

ITA/6/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Respondent: M/S VIVANTA BY TAJ MALABAR
Section 17ASection 4

ADDITIONAL BENCH, ERNAKULAM PETITIONER: STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM BY GOVERNMENT PLEADER, M.M JASMIN RESPONDENT: M/S VIVANTA BY TAJ MALABAR, W. ISLAND, COCHIN-682 009 BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM THIS OP TAX HAVING COME UP FOR ADMISSION

P.K.ABDUL KHADER & BROTHERS vs. THE COMMISSIONER OF INCOME TAX

ITR/3/2021HC Kerala06 Dec 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 12(2)Section 25Section 6Section 6(2)Section 8

Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kozhikode. The parties are referred to as the Dealer and the State, respectively. Identical circumstances are present in both O T Revisions. Reference to the circumstances set out in O T Revision No.180/2020 would be sufficient for disposing of both Revisions. OT.Rev. Nos.3/2021, 180/2020 -4- OT Rev. 180/2021 3. Arabian Jewellery

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/758/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

reassessment completed under the main provision within four years, in accordance with law. 2. Whether on the facts and in the circumstances of the case should not the Tribunal have applied the ratio of the decision of the Supreme Court reported in 129 taxmann 72 in CIT v Forainer France. 3. Whether, on the facts and in the circumstances

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/929/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

reassessment completed under the main provision within four years, in accordance with law. 2. Whether on the facts and in the circumstances of the case should not the Tribunal have applied the ratio of the decision of the Supreme Court reported in 129 taxmann 72 in CIT v Forainer France. 3. Whether, on the facts and in the circumstances

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

ITA/483/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

reassessment completed under the main provision within four years, in accordance with law. 2. Whether on the facts and in the circumstances of the case should not the Tribunal have applied the ratio of the decision of the Supreme Court reported in 129 taxmann 72 in CIT v Forainer France. 3. Whether, on the facts and in the circumstances