BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

438 results for “reassessment u/s 147”+ Section 13(1)(c)clear

Sorted by relevance

Delhi2,295Mumbai2,043Bangalore651Chennai634Kolkata438Jaipur394Ahmedabad378Hyderabad280Chandigarh198Pune168Raipur139Rajkot138Surat137Indore103Amritsar97Nagpur69Visakhapatnam63Lucknow62Patna62Guwahati56Cochin46Cuttack42Telangana32Jodhpur29Allahabad26Karnataka25Agra25Dehradun22Jabalpur11Panaji10SC6Orissa6Kerala5Calcutta4Ranchi2Gauhati1Uttarakhand1Rajasthan1

Key Topics

Section 250271Section 148183Section 147178Section 143(3)75Addition to Income56Reopening of Assessment35Section 6827Section 143(2)26Reassessment

AERO DEALCOMM PVT. LTD.,KOLKATA vs. I.T.O.,WARD-4(3), KOLKATA

ITA 2484/KOL/2019[2009-10]Status: DisposedITAT Kolkata29 May 2020AY 2009-10

Bench: Sri J. Sudhakar Reddy, Hon’Ble) Assessment Years: 2009-10 Aereo Dealcomm Pvt. Ltd………….………...........................................................……………….…......Appellant C/O. S.N. Ghosh & Associates, Advocates 2, Garstin Place 2Nd Floor Suite No. 203 Off Hare Street Kolkata West Bengal – 700 001 [Pan : Aacca 5934 G] Vs. Income Tax Officer, Ward-4(3), Kolkata…………………..……………….............….……....…....Respondent Appearances By: Shri Somnath Ghosh, Advocate & Shri M. Jhawar, Fca, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 26Th, 2020 Date Of Pronouncing The Order : May 29Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

u/s 133(6) of the Act, the NSE issued a letter on 16/01/2017 and stated as follows: 16/01/2017 and stated as follows:- “Please find no the client code modification details during the period from April 01, “Please find no the client code modification details during the period from April 01, “Please find no the client code modification details during

Showing 1–20 of 438 · Page 1 of 22

...
24
Section 26317
Section 148A15
Bogus/Accommodation Entry12

D.C.I.T., CENTAL CIRCLE - 3(3) KOLKATA, KOLKATA vs. SHRI BISWANATH GARODIA, KOLKATA

In the result, all the appeals of the revenue are dismissed and cross objections of assessee are also dismissed being academic in nature

ITA 1672/KOL/2018[2001-02]Status: DisposedITAT Kolkata08 Nov 2019AY 2001-02

Bench: Shri A. T. Varkey, Jm & Dr. (Shri) Arjunlalsaini, Am]

Section 132Section 132(4)Section 139Section 143(1)Section 147Section 148Section 149(1)(c)Section 153A

13. We note that prior to enactment of clause (c) in Section 149(1), the proceedings for reassessment could be initiated at any time before the end of six years from the end of the relevant assessment year and not beyond. Accordingly the proceedings under Section 147 for the AY 2001-02 could not have been initiated anytime

DCIT, C.C.XXVII, KOLKATA, KOLKATA vs. M/S. PRATAP PROPERTIES LTD., KOLKATA

Accordingly, the grounds raised by the revenue for all the assessment years are dismissed

ITA 1386/KOL/2010[2005-06]Status: DisposedITAT Kolkata10 Feb 2016AY 2005-06

Bench: Hon. Sri Mahavir Singh & Hon. Sri M.Balaganesh

For Appellant: Shri Nongothung Jungio, JCIT, ld.Sr.DRFor Respondent: Shri A.K Tibrewal, FCA, ld.AR
Section 132Section 132(4)Section 139(1)Section 153ASection 153CSection 271(1)

147 of the Act but not u/s 153A of the Act. When accepted by the AO then there is no concealment of income and consequently penalty u/s 271(1)(c ) of the Act cannot be imposed. The concealment of income is to be determined with regard to the return of income in response to notice u/s 153A

ARISTOCRAT RESIDENCES LLP ,KOLKATA vs. INCOME TAX OFFICER WARD 34 (1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1118/KOL/2024[AY-2013-2014]Status: DisposedITAT Kolkata01 Apr 2025

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Income Tax Officer, Ward Aristocrat Residences Llp 34(1) 2 Oswal Chambers Church Lane Aaykar Bhavan, Bbd Bagh, Kolkata-700001 Vs. Kolkata-700107 West Bengal West Bengal (Appellant) (Respondent) Pan No. Aavfa9997R Assessee By : Dr. Kapil Goel, Ar Revenue By : H. Robindro Singh, Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement : 01.04.2025

For Appellant: Dr. Kapil Goel, ARFor Respondent: H. Robindro Singh, DR
Section 132Section 139Section 142(1)Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM Income Tax officer, Ward Aristocrat Residences LLP 34(1) 2 Oswal Chambers Church Lane Aaykar Bhavan, BBD Bagh, Kolkata-700001 Vs. Kolkata-700107 West Bengal West Bengal (Appellant) (Respondent) PAN No. AAVFA9997R Assessee by : Dr. Kapil Goel, AR Revenue by : H. Robindro Singh, DR Date of hearing

DCIT, CENTRAL CIRCLE - 1(1), KOLKATA , KOLKATA vs. M/S. ALEMBIC MERCHANTS PVT. LTD., , KOLKATA

In the result, the appeal of revenue fails

ITA 1826/KOL/2018[2009-10]Status: DisposedITAT Kolkata20 Nov 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2009-10 Dcit, Central Cir-1(1), Kolkata Vs. M/S. Alembic Merchants Pvt. Ltd Pan: Aacca 0918Q Appellant Respondent

Section 142(1)Section 147Section 148Section 153(2)Section 68

c ) …… The section 153 relates to time limit for completion of assessment, reassessment and re- computation says as under:- 153(1)…. (2) No order of assessment, reassessment or re-computation shall be made under section 147 after the expiry of nine months from the end of the financial year in which the notice under section 148 was served; From

SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1542/KOL/2024[2011-2012]Status: DisposedITAT Kolkata06 Mar 2026AY 2011-2012

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 111ASection 132Section 132(1)Section 139(1)Section 144Section 147Section 148Section 153CSection 250Section 250o

u/s 132(1) on some other person. The case of the assessee find force from the decision of the Hon'ble Bombay High Court in case of SejalJewellary and Anr. Vs. Union &Ors and Others (supra), wherein the Hon'ble court has held as under:- “12. We have heard learned counsel for the parties and with their assistance, we have

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADECOMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 589/KOL/2022[2014-2015]Status: DisposedITAT Kolkata19 Jan 2023AY 2014-2015

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

147 of the Act in response to the same, assessee company filed relevant documents as required and assessment was completed determining Nil income in the hands of the assessee. Further, the ld. AO has initiated penalty proceeding u/s 271(1)(c) of the Act in response to such proceeding assessee filed a detailed reply. However, ld. AO was not satisfied

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADE COMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 587/KOL/2022[2008-2009]Status: DisposedITAT Kolkata19 Jan 2023AY 2008-2009

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

147 of the Act in response to the same, assessee company filed relevant documents as required and assessment was completed determining Nil income in the hands of the assessee. Further, the ld. AO has initiated penalty proceeding u/s 271(1)(c) of the Act in response to such proceeding assessee filed a detailed reply. However, ld. AO was not satisfied

D.C.I.T., CC-4(4), KOLKATA, KOLKATA vs. EVERSIGHT TRADE COMM PVT. LTD., KOLKATA

In the result, all the three appeals filed by the revenue are dismissed and copy of common order passed is to be placed on respective case files

ITA 588/KOL/2022[2009-2010]Status: DisposedITAT Kolkata19 Jan 2023AY 2009-2010

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133ASection 139(1)Section 139(2)Section 142(1)Section 147Section 22(1)Section 22(4)Section 271(1)(c)Section 274

147 of the Act in response to the same, assessee company filed relevant documents as required and assessment was completed determining Nil income in the hands of the assessee. Further, the ld. AO has initiated penalty proceeding u/s 271(1)(c) of the Act in response to such proceeding assessee filed a detailed reply. However, ld. AO was not satisfied

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

ITA 407/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

Section 139(1)Section 143(3)Section 148

C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2008-09 & Assessment Year: 2012-13 Asstt. Commissioner of Income Tax, Circle-25, Kolkata……………………….………....…........Appellant Vs. M/s. Mala Roy & Others……………………………………………………....................……………….…..Respondent 192D, Netaji Subhas Chandra Bose Road Tollygunge Kolkata – 700 040 [PAN : AAJFM 7391 P] C.O. No. 40/Kol/2019 Assessment Year

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

ITA 406/KOL/2018[2008-09]Status: DisposedITAT Kolkata31 Dec 2019AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

Section 139(1)Section 143(3)Section 148

C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2008-09 & Assessment Year: 2012-13 Asstt. Commissioner of Income Tax, Circle-25, Kolkata……………………….………....…........Appellant Vs. M/s. Mala Roy & Others……………………………………………………....................……………….…..Respondent 192D, Netaji Subhas Chandra Bose Road Tollygunge Kolkata – 700 040 [PAN : AAJFM 7391 P] C.O. No. 40/Kol/2019 Assessment Year

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 564/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively. 10. Huge number of relevant documents, as required for, in this Group being prepared in respect of filing the appeal before the Hon’ble ITAT for which the time was consumed beyond

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 566/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively. 10. Huge number of relevant documents, as required for, in this Group being prepared in respect of filing the appeal before the Hon’ble ITAT for which the time was consumed beyond

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 563/KOL/2023[2003-04]Status: DisposedITAT Kolkata05 Jun 2024AY 2003-04

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively. 10. Huge number of relevant documents, as required for, in this Group being prepared in respect of filing the appeal before the Hon’ble ITAT for which the time was consumed beyond

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 584/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively. 10. Huge number of relevant documents, as required for, in this Group being prepared in respect of filing the appeal before the Hon’ble ITAT for which the time was consumed beyond

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 585/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively. 10. Huge number of relevant documents, as required for, in this Group being prepared in respect of filing the appeal before the Hon’ble ITAT for which the time was consumed beyond

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 587/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively. 10. Huge number of relevant documents, as required for, in this Group being prepared in respect of filing the appeal before the Hon’ble ITAT for which the time was consumed beyond

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 573/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively. 10. Huge number of relevant documents, as required for, in this Group being prepared in respect of filing the appeal before the Hon’ble ITAT for which the time was consumed beyond

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 588/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively. 10. Huge number of relevant documents, as required for, in this Group being prepared in respect of filing the appeal before the Hon’ble ITAT for which the time was consumed beyond

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 582/KOL/2023[2001-02]Status: DisposedITAT Kolkata05 Jun 2024AY 2001-02

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

147 of the Act, till 31st ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran March, 2023 and also section 147A of the Act till 30th April, 2023 respectively. 10. Huge number of relevant documents, as required for, in this Group being prepared in respect of filing the appeal before the Hon’ble ITAT for which the time was consumed beyond