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265 results for “reassessment”+ Section 253(2)clear

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Key Topics

Section 143(3)44Section 153A39Section 14734Addition to Income34Section 14830Section 6829Section 69C21Section 143(2)20Section 115J20Disallowance

JAIPRAKASH L. SINGH,MUMBAI vs. ACIT 31(2)(1), MUMBAI

In the result, the appeal filed by the assessee stands\nallowed

ITA 1301/MUM/2024[2003-04]Status: DisposedITAT Mumbai25 Feb 2025AY 2003-04
Section 143(3)Section 148Section 234ASection 250

reassessment as\nprescribed in sub-section (2) of section\n150 of the Act limitation provided\nunder section 149 of the Act has to be\ncounted from the end of relevant\n assessment year till date of order which\nis subject matter of appeal wherein\ndirections were passed.\"\nV. THE TRIBUNAL DO NOT HAVE POWER TO GIVE ANY FINDING OR\nDIRECTION

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

ITA 6772/MUM/2010[2002-03]Status: DisposedITAT Mumbai

Showing 1–20 of 265 · Page 1 of 14

...
18
Reassessment14
Business Income13
20 Mar 2024
AY 2002-03

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 2

section 143(2) proceeding and was treated as such by the assessee preclude it from urging lack of jurisdiction." (emphasis supplied) (3) There is no interplay of section 127 as held in para 8, in the following words- "8. As far as the section 127 goes, we are of the opinion that having regard to the findings rendered, that question

A.C.I.T. CIRCLE-41(4)(1), MUMBAI vs. SHRI AWADHNARAYAN LAXMINARAYAN SINGH, MUMBAI

In the result, appeal filed by the\nRevenue is dismissed

ITA 6226/MUM/2025[2003-04]Status: DisposedITAT Mumbai27 Jan 2026AY 2003-04
For Appellant: \nShri Vimal Punmiya, ARFor Respondent: \nShri Surendra Mohan,(Sr. DR)
Section 143(3)Section 147Section 149Section 150(1)

2) of the Income Tax Act 1922, (corresponding to the provisions\nof sections 148, 153 and 253 of 1961 Act) has held that 'finding' means the\nfinding necessary for giving relief in respect of the assessment year in question\nand the proviso to section 34(3) of the 1922 Act does not save time prescribed\nunder section

A.C..I.T. CIRCLE-41(4)(1), MUMBAI vs. SHRI AWADHNARAYAN LAXMINARAYAN SINGH, MUMBAI

ITA 6227/MUM/2025[2003-04]Status: DisposedITAT Mumbai27 Jan 2026AY 2003-04
For Appellant: \nShri Vimal Punmiya, ARFor Respondent: \nShri Surendra Mohan,(Sr. DR)
Section 143(3)Section 147Section 149Section 150(1)

2) of the Income Tax Act 1922, (corresponding to the provisions\nof sections 148, 153 and 253 of 1961 Act) has held that 'finding' means the\nfinding necessary for giving relief in respect of the assessment year in question\nand the proviso to section 34(3) of the 1922 Act does not save time prescribed\nunder section

HELIOS MERCANTILE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

ITA 1306/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

2 of the Act defines the word \"Joint\nCommissioner\" and explains it means a person appointed\nto be a Joint Commissioner of Income Tax or an\nAdditional Commissioner of Income Tax under sub-\nsection (1) of Section 117.\n16. Thus, the Joint Commissioner includes an Additional\nCommissioner as well. The issue is otherwise covered by\nthe judgments of various High

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI.

ITA 1302/MUM/2022[2017-2018]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-2018

2 of the Act defines the word \"Joint\nCommissioner\" and explains it means a person appointed\nto be a Joint Commissioner of Income Tax or an\nAdditional Commissioner of Income Tax under sub-\nsection (1) of Section 117.\n16. Thus, the Joint Commissioner includes an Additional\nCommissioner as well. The issue is otherwise covered by\nthe judgments of various High

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(1), MUMBAI

ITA 1305/MUM/2022[2018-2019]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-2019

2 of the Act defines the word \"Joint\nCommissioner\" and explains it means a person appointed\nto be a Joint Commissioner of Income Tax or an\nAdditional Commissioner of Income Tax under sub-\nsection (1) of Section 117.\n16. Thus, the Joint Commissioner includes an Additional\nCommissioner as well. The issue is otherwise covered by\nthe judgments of various High

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI, MUMBAI

ITA 1308/MUM/2022[2017-2018]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-2018

2 of the Act defines the word \"Joint\nCommissioner\" and explains it means a person appointed\nto be a Joint Commissioner of Income Tax or an\nAdditional Commissioner of Income Tax under sub-\nsection (1) of Section 117.\n16. Thus, the Joint Commissioner includes an Additional\nCommissioner as well. The issue is otherwise covered by\nthe judgments of various High

HELLIOS EXPORTS LIMITED,MUMBAI vs. THE COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-8(2), MUMBAI

ITA 1332/MUM/2022[2015-2016]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-2016

2 of the Act defines the word \"Joint\nCommissioner\" and explains it means a person appointed\nto be a Joint Commissioner of Income Tax or an\nAdditional Commissioner of Income Tax under sub-\nsection (1) of Section 117.\n16. Thus, the Joint Commissioner includes an Additional\nCommissioner as well. The issue is otherwise covered by\nthe judgments of various High

SHRIVALLABH PITTE INDUSTRIES LTD MUMBAI,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1),MUMBAI, MUMBAI

ITA 1335/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

2 of the Act defines the word \"Joint\nCommissioner\" and explains it means a person appointed\nto be a Joint Commissioner of Income Tax or an\nAdditional Commissioner of Income Tax under sub-\nsection (1) of Section 117.\n16. Thus, the Joint Commissioner includes an Additional\nCommissioner as well. The issue is otherwise covered by\nthe judgments of various High

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1744/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

2 of the Act defines the word \"Joint\nCommissioner\" and explains it means a person appointed\nto be a Joint Commissioner of Income Tax or an\nAdditional Commissioner of Income Tax under sub-\nsection (1) of Section 117.\n16. Thus, the Joint Commissioner includes an Additional\nCommissioner as well. The issue is otherwise covered by\nthe judgments of various High

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1743/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

2 of the Act defines the word "Joint\nCommissioner" and explains it means a person appointed\nto be a Joint Commissioner of Income Tax or an\nAdditional Commissioner of Income Tax under sub-\nsection (1) of Section 117.\n\n16. Thus, the Joint Commissioner includes an Additional\nCommissioner as well. The issue is otherwise covered by\nthe judgments of various

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) RANGE 3(2), MUMBAI

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

THE DY CIT 3(2), MUMBAI vs. M/S. NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI

ITA 4603/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT RANGE 3(2), MUMBAI

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 4743/MUM/2007[2002-2003]Status: DisposedITAT Mumbai29 Nov 2023AY 2002-2003

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned