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4 results for “reassessment”+ Section 69Bclear

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Key Topics

Section 694Addition to Income4Section 272A(1)(d)3Section 143(3)3Section 2502Section 1472Section 142(1)2Section 143(2)2Unexplained Investment2

BIMLA DEVI AGRAWAL,KOLKATA vs. A.C.I.T./D.C.I.T., CIRCLE - 34, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 1690/KOL/2024[2017-2018]Status: DisposedITAT Kolkata31 Oct 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 143(3)Section 153Section 155(15)Section 250

reassessment under this Act, where an estimate of the value of any investment referred to in section 69 or section 69B

SRI SANTANU CHATTERJEE,BURDWAN vs. ITO, WARD-1(2), BURDWAN, BURDWAN

In the result, appeal filed by the assessee is, allowed for statistical purposes

ITA 1920/KOL/2016[2008-09]Status: DisposedITAT Kolkata28 Apr 2017AY 2008-09

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1920/Kol/2016 ("नधा"रण वष" /Assessment Year:2008-2009) Sri Santanu Chatterjee, Vs. Ito Ward-1(2), Burdwan C/O Benu Radio Product, Aayakar Bhawan, Court Baidyapur More, Opp.Uti Bank Compound, Burdwan Po-Kalna, Dist-Burdwan- 713101 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Ahhpc 8020 E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Suvo Chakraborty, Advocate Revenue By : Md. Ghayas Uddin, Jcit सुनवाई क" तार"ख / Date Of Hearing : 24/04/2017 घोषणा क" तार"ख/Date Of Pronouncement 28/04/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2008-2009, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Burdwan, In Appeal No.365/Cit(A)/Asl/Wd-1(2)/Bwn/2010-11, Dated 26.07.2016, Which In Turn Arises Out Of An Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 ( Hereinafter Referred To As The ‘Act’), Dated 19.10.2010. 2. Brief Facts Of The Case, Qua The Assessee Are That The Assessee Filed Its Return Of Income On 17.06.2008 Declaring Total Income At Rs.1,04,640/- . Assessee’S Case Was Selected For Scrutiny U/S.143(2) Of The Act & The Ao Completed The Assessment By Making The Addition On Account Of Undisclosed Income U/S.69 At Rs.11,04,790/-. During The Assessment Proceedings, It Had Come To The Notice Of The Ao That The Assessee Had 2 Sri Santanu Chatterjee Made Cash Deposit Of Rs.11,04,790/- In Axis Bank Kalana Bearing Account

For Appellant: Shri Suvo Chakraborty, AdvocateFor Respondent: Md. Ghayas Uddin, JCIT
Section 133(6)Section 143(2)Section 143(3)Section 44ASection 69

69B of the Act. No doubt the assessee had tried to file additional evidence before the CIT (Appeals) in the form of confirmation letters and income-tax returns but these were not admitted by the CIT (Appeals) and no reasons have been shown before us as to why they should have been admitted. I the absence of any clinching evidence

ACIT, CENTRAL CIRCLE - XX, KOLKATA, KOLKATA vs. M/S. PREM LAL JAIN, KOLKATA

In the result, the appeal of the revenue is partly allowed

ITA 1142/KOL/2012[1994-95]Status: DisposedITAT Kolkata27 Nov 2015AY 1994-95

Bench: : Shri S.S. Viswanethra Ravi

For Appellant: Shri Uday Kumar Sarkar, JCIT, ld.ARFor Respondent: Shri S.M Surana,Advocate, ld.AR
Section 147Section 69

reassessment). Copies of the details of investments were again filed in the course of appellate proceedings. It was submitted that the AO has repeated the very same additions on exactly identical grounds that the source of these investments were not explained. It was submitted that while doing so the AO has ignored the details filed before him as well

KRISHNA CHANDRA DAS,TWENTY FOUR PARGANAS SOUTH vs. I.T.O., WARD - 25(1),, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 1804/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Dec 2025AY 2019-2020

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2019-20 Krishna Chandra Das..……………..………………….……….……….……Appellant Ramkrishnanagar Laskarpur, Alipore, 24 Parganas (S), W.B - 743515. [Pan: Ajapd6700B] Vs. Ito, Ward-25(1), Kolkata………….…………………….....……...…..…..Respondent Appearances By: Shri B. B. Payra, Advocate, Appeared On Behalf Of The Appellant. Shri Dipu Koley, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 27, 2025 Date Of Pronouncing The Order : December 02, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.06.2025 Of The National Faceless Appeal Centre Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2019–20. 2. Brief Facts Of The Case Are That The Assessee Had Not Filed Original Return Of Income For The A.Y. 2019-20. In The Absence Of Voluntary Compliance, The Assessing Officer Initiated Reassessment Proceedings U/S 147 R.W.S. 144 Of The Act By Making Following Additions:

Section 142(1)Section 147Section 15Section 250Section 272A(1)(d)Section 45Section 56Section 69ASection 69B

Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2019–20. 2. Brief facts of the case are that the assessee had not filed original Return of Income for the A.Y. 2019-20. In the absence of voluntary compliance, the Assessing Officer initiated reassessment proceedings u/s 147 r.w.s