BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

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.

6 results for “reassessment”+ Section 142(3)clear

Sorted by relevance

Delhi2,042Mumbai1,732Bangalore532Kolkata519Chennai453Jaipur445Hyderabad353Ahmedabad328Chandigarh207Pune203Rajkot173Raipur164Indore136Visakhapatnam105Patna89Surat88Amritsar83Agra77Lucknow71Cochin62Guwahati59Nagpur56Jodhpur40Cuttack29Dehradun28Allahabad26Ranchi25SC22Karnataka22Panaji20Telangana12Jabalpur11Calcutta10Orissa7Kerala6Rajasthan4Varanasi4Punjab & Haryana3Madhya Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1

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

3 [2018] 403 ITR 259 (Delhi) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -17- conclusion that these are documents belonging to the appellant.” and also the ground of appeal filed before the Tribunal. “2. The learned Commissioner of Income tax (Appeals) failed to appreciate the fact that the Assessing Officer had no jurisdiction to make an assessment under section 153C

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:

3 [2018] 403 ITR 259 (Delhi) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -17- conclusion that these are documents belonging to the appellant.” and also the ground of appeal filed before the Tribunal. “2. The learned Commissioner of Income tax (Appeals) failed to appreciate the fact that the Assessing Officer had no jurisdiction to make an assessment under section 153C

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

Section 142(1) of the Act was issued to the assessee. 3. The assessee objected to the notice as follows: ITA Nos.61 & 64/2018 -5- (1) The residence “Shelter”, Jayanthi Nagar Colony, is not in the exclusive possession of Shri K A Rauf (2) The seized documents do not constitute valuable articles or things or books of accounts or documents belong

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

Section 142(1) of the Act was issued to the assessee. 3. The assessee objected to the notice as follows: ITA Nos.61 & 64/2018 -5- (1) The residence “Shelter”, Jayanthi Nagar Colony, is not in the exclusive possession of Shri K A Rauf (2) The seized documents do not constitute valuable articles or things or books of accounts or documents belong

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

3 2006-07; 30.12.2011 ITA C-130-135/Cent/CIT(A)/ IV/ 2011-12 dt.31.03.2016 ITA 424/C/2016 dt.23.04.2018 74/2018 4 2007-08; 30.12.2011 ITA C-130-135/Cent/CIT(A)/ IV/ 2011-12 dt.31.03.2016 ITA 425/C/2016 dt.23.04.2018 67/2018 5 2008-09; 30.12.2011 ITA C-130-135/Cent/CIT(A)/ IV/ 2011-12 dt.31.03.2016 ITA 426/C/2016 dt.23.04.2018 66/2018

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

3 2006-07; 30.12.2011 ITA C-130-135/Cent/CIT(A)/ IV/ 2011-12 dt.31.03.2016 ITA 424/C/2016 dt.23.04.2018 74/2018 4 2007-08; 30.12.2011 ITA C-130-135/Cent/CIT(A)/ IV/ 2011-12 dt.31.03.2016 ITA 425/C/2016 dt.23.04.2018 67/2018 5 2008-09; 30.12.2011 ITA C-130-135/Cent/CIT(A)/ IV/ 2011-12 dt.31.03.2016 ITA 426/C/2016 dt.23.04.2018 66/2018