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9 results for “reassessment”+ Section 17clear

Sorted by relevance

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Key Topics

Addition to Income4Section 43Section 17A2Block Assessment2

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

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

Section 148 of the Act. We are not referring to those judgments because of the suggested course of action by the Senior Counsel for re-examining the issue afresh by the Assessing Officer. Therefore, the questions ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 14 raised in the appeals for statistical purposes are answered in favour

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 ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

Section 148 of the Act. We are not referring to those judgments because of the suggested course of action by the Senior Counsel for re-examining the issue afresh by the Assessing Officer. Therefore, the questions ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 14 raised in the appeals for statistical purposes are answered in favour

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

Section 148 of the Act. We are not referring to those judgments because of the suggested course of action by the Senior Counsel for re-examining the issue afresh by the Assessing Officer. Therefore, the questions ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 14 raised in the appeals for statistical purposes are answered in favour

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

reassessment where estimation is possible and levying penalty for the commissions and omissions noted by the Officer are considered by the judgment of this Court in U.K. Monu timbers v. State of Kerala. There is no reason to take a different view in the case on hand than taken by the Tribunal. In the absence of the Section, which

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

Section 148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income, and the lease rental amount qualifies as income from other sources. The case of assessee and the department in this behalf has been stated in sufficient detail

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

Section 148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income, and the lease rental amount qualifies as income from other sources. The case of assessee and the department in this behalf has been stated in sufficient detail

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

Section 148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income, and the lease rental amount qualifies as income from other sources. The case of assessee and the department in this behalf has been stated in sufficient detail