Search: reassessment | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

13 results for “reassessment”+ Section 12(2)clear

Sorted by relevance

Delhi4,635 Mumbai3,937 Chennai1,334 Bangalore1,219 Kolkata807 Ahmedabad646 Hyderabad614 Jaipur570 Raipur413 Pune326 Chandigarh310 Rajkot208 Indore188 Surat170 Amritsar165 Visakhapatnam128 Cochin128 Patna122 Nagpur115 Lucknow90 Agra88 Guwahati84 Cuttack81 Ranchi62 Jodhpur61 Dehradun51 SC42 Karnataka40 Allahabad36 Panaji27 Telangana20 Calcutta17 Orissa13 Kerala13 Rajasthan11 Jabalpur5 Varanasi5 Gauhati3 A.K. SIKRI ROHINTON FALI NARIMAN3 Punjab & Haryana3 Himachal Pradesh2 K.S. RADHAKRISHNAN A.K. SIKRI1 Madhya Pradesh1 Uttarakhand1 J&K1

Key Topics

Section 2636 Addition to Income5 Section 12(2)4 Section 43 Section 112 Section 17A2 Section 62 Section 82 Revision u/s 2632 Block Assessment

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

reassessment is supposedly on the alleged special rebate availed by the Dealer under Section 12(2) of the Act. The alleged

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

2

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

2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 10 assessment year immediately following the financial year in which such application

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

2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 10 assessment year immediately following the financial year in which such application

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

2) Where an application has been made on or after the 1st day of June, 2007, the provisions of sections 11 and 12 shall apply in relation to the income of such trust or institution from the ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 10 assessment year immediately following the financial year in which such application

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 his income in accordance with the provisions of section 153A. Therefore, before a notice under section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

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 his income in accordance with the provisions of section 153A. Therefore, before a notice under section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

ITA/180/2019HC Kerala11 Nov 2021

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

Section 11Section 11(5)Section 12Section 13(8)Section 143(3)Section 148Section 154Section 2(24)(iia)Section 260ASection 263

2(24)(iia) of the Income Tax Act, 1961. If it is to be treated as a corpus donation, the same can only be excluded in computing the total income under the provisions of section 11 & 12 of the Income Tax Act, 1961. By virtue of section 13(8) of the Income Tax Act, the Assessing Officer had held that

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

ITA/76/2018HC Kerala11 Mar 2022

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

2) The seized documents do not constitute valuable articles or things or books of accounts or documents belonging to the assessee herein. Therefore, the reassessment set in motion under Section 153A read with Section 153C of the Act, the re- computation of return etc, is illegal and unauthorised. ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -10- 2.2 The Assessing Authority

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

ITA/53/2018HC Kerala11 Mar 2022

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

2) The seized documents do not constitute valuable articles or things or books of accounts or documents belonging to the assessee herein. Therefore, the reassessment set in motion under Section 153A read with Section 153C of the Act, the re- computation of return etc, is illegal and unauthorised. ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -10- 2.2 The Assessing Authority

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

2. Render such other orders as this Hon’ble Court may deem fit and proper in the circumstances of the case. 5. The learned Government Pleader contends that the absence of Section 4(2B) does not, in any way, affect the method and mode of calculation provided for under Rule 3C of the Rules. There is no dispute that

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