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9 results for “reassessment”+ Section 271Aclear

Sorted by relevance

Jaipur25Rajkot13Chennai11Kolkata9Hyderabad8Mumbai7Ahmedabad5Pune3Guwahati2Dehradun2Nagpur2Raipur2Cuttack2Delhi2Bangalore1Jodhpur1Indore1Lucknow1

Key Topics

Section 14828Section 14727Section 15126Section 133A14Addition to Income9Section 143(3)7Section 1437Survey u/s 133A7Undisclosed Income7

RUNGTA IRRIGATION LIMITED,NEW DELHI vs. D.C.I.T., CENTRAL CIRCLE - 3(1), KOLKATA

In the result, all the appeals of the assessee are allowed and all the appeals of the\nrevenue stand dismissed

ITA 2303/KOL/2024[2014-15]Status: DisposedITAT Kolkata15 May 2025AY 2014-15
Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word\n\"may\" stated that the Assessing Officer may impose or forward penalty meaning thereby that\nlegislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that\nthe literal rule of interpretation has to be followed for interpretation of the provisions of the\nAct

RUNGTA IRRIGATION LIMITED,DELHI vs. A.C.I.T., CENTRAL CIRCLE 3(1), KOLKATA

Section 271B6
Reopening of Assessment6
Section 2502

In the result, all the appeals of the assessee are allowed and all the appeals of the\nrevenue stand dismissed

ITA 2315/KOL/2024[2013-14]Status: DisposedITAT Kolkata15 May 2025AY 2013-14
Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word\n\"may\" stated that the Assessing Officer may impose or forward penalty meaning thereby that\nlegislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that\nthe literal rule of interpretation has to be followed for interpretation of the provisions of the\nAct

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 636/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

271A can be taken. Further in the case of Commissioner of Income-tax vs. S.K. Gupta and Co. [2010] 322 ITR 86 (Allahabad), it has been held that requirement of getting books of account audited could arise only where books of account are maintained. If for some reason the assessee had not maintained books of account, penalty could

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 635/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

271A can be taken. Further in the case of Commissioner of Income-tax vs. S.K. Gupta and Co. [2010] 322 ITR 86 (Allahabad), it has been held that requirement of getting books of account audited could arise only where books of account are maintained. If for some reason the assessee had not maintained books of account, penalty could

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LIMITED, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2399/KOL/2024[2012]Status: DisposedITAT Kolkata15 May 2025

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LTD, NEW DEHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2401/KOL/2024[2015]Status: DisposedITAT Kolkata15 May 2025

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions

RUNGTA IRRIGATION LIMITED,DELHI vs. CENTRAL CIRCLE 3(1)/KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2257/KOL/2024[2012-13]Status: DisposedITAT Kolkata15 May 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions

RUNGTA IRRIGATION LIMITED,NEW DELHI vs. A.C.I.T., CENTRAL CIRCLE 3(1), KOLKATA

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2316/KOL/2024[2015-16]Status: DisposedITAT Kolkata15 May 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LTD, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue stand dismissed

ITA 2400/KOL/2024[2014]Status: DisposedITAT Kolkata15 May 2025

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 133ASection 143Section 143(3)Section 147Section 148Section 151

271A, 271AAA, 271AAB and 271AAC etc. where the legislature has used the word “may” stated that the Assessing Officer may impose or forward penalty meaning thereby that legislature has given a discretion to the Assessing Officer. The Ld. AR, therefore, prayed that the literal rule of interpretation has to be followed for interpretation of the provisions