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6 results for “reassessment”+ Section 132(4)clear

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Key Topics

Section 153A4Section 153C4Section 260A2Section 1322Section 142(1)2Block Assessment2Reassessment2

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

4. The assessee is a resident of Karunagapally and engaged in the business of sale of vegetables. One E. Shamsudeen is the father of the assessee. On 02.08.2006, a search under Section 132 of ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -8- the Income Tax Act, 1961 (for short ‘the Act’) at the business premises of E. Shamsudeen was carried

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 SHERIEF THE COMMISSIONER OF INCOME TAX
For Respondent:

4. The assessee is a resident of Karunagapally and engaged in the business of sale of vegetables. One E. Shamsudeen is the father of the assessee. On 02.08.2006, a search under Section 132 of ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -8- the Income Tax Act, 1961 (for short ‘the Act’) at the business premises of E. Shamsudeen was carried

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

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 answered the Principal objection of the assessee namely that the ‘Shelter’ searched by Revenue did not exclusively belong to the assessee’s husband

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

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 answered the Principal objection of the assessee namely that the ‘Shelter’ searched by Revenue did not exclusively belong to the assessee’s husband

K.R. RAZIYA, vs. COMMISSIONER OF INCOME TAX,

ITA/61/2018HC Kerala14 Mar 2022

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

Section 132Section 142(1)Section 153ASection 153CSection 260A

132 of the Act. On 03.05.2010, based on the documents, details, accounts seized from the premises of K A Rauf, and also that the assessee herein is residing in the same ‘Shelter’ of her father K A Rauf, notice under Section 153A read with Section 153C of the Act was issued to the assessee. On 17.02.2011, a notice under Section

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX

ITA/64/2018HC Kerala14 Mar 2022

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

Section 132Section 142(1)Section 153ASection 153CSection 260A

132 of the Act. On 03.05.2010, based on the documents, details, accounts seized from the premises of K A Rauf, and also that the assessee herein is residing in the same ‘Shelter’ of her father K A Rauf, notice under Section 153A read with Section 153C of the Act was issued to the assessee. On 17.02.2011, a notice under Section