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4 results for “reassessment u/s 147”+ Section 245C(1)clear

Sorted by relevance

Hyderabad43Mumbai28Delhi24Allahabad16Pune11Jaipur4Bangalore4Kolkata4Indore3Chennai3Lucknow1Chandigarh1Surat1

Key Topics

Section 14814Section 143(3)8Section 2636Section 1534Section 245C(1)4Section 144C2Section 292B2Section 1472Addition to Income2

M/S PCM STRESCON OVERSEAS VENTURE LTD.,SILIGURI vs. PCIT-1, , KOLKATA

In the result, both appeal preferred by the revenue (ITA No

ITA 112/KOL/2021[2012-13]Status: DisposedITAT Kolkata25 Aug 2021AY 2012-13

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

Section 143(3)Section 144CSection 153Section 263

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or (viii) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q

I.T.O.,WARD-1(1), KOLKATA vs. M/S PCM STRESCON OVERSEAS VENTURE LTD., KOLKATA

In the result, both appeal preferred by the revenue (ITA No

Limitation/Time-bar2
Reassessment2
Reopening of Assessment2
ITA 2652/KOL/2019[2012-13]Status: DisposedITAT Kolkata25 Aug 2021AY 2012-13

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

Section 143(3)Section 144CSection 153Section 263

245C and ending with the date on which the order under sub-section (1) of section 245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or (viii) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q

DCIT, CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1052/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

245C(1) the notice u/s. 148 of the Act for AY 2006-07 being covered AYs 2005-06 to 2012-13 is without jurisdiction and, therefore, erroneous and bad in law. The assessee company in order to contend that the notice issued u/s. 148 of the Act against the amalgamating company is bad in law relied on the decision

DCIT,CC-4(4), KOLKATA, KOLKATA vs. M/S MANI SQUARE LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 1053/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Nov 2017AY 2006-2007

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 144Section 147Section 148Section 245C(1)Section 245FSection 292BSection 68Section 69

245C(1) the notice u/s. 148 of the Act for AY 2006-07 being covered AYs 2005-06 to 2012-13 is without jurisdiction and, therefore, erroneous and bad in law. The assessee company in order to contend that the notice issued u/s. 148 of the Act against the amalgamating company is bad in law relied on the decision