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3,564 results for “reassessment u/s 147”+ Section 143(1)clear

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Mumbai3,564 Delhi3,074 Chennai905 Kolkata842 Bangalore831 Ahmedabad514 Jaipur485 Hyderabad332 Pune246 Chandigarh221 Raipur200 Surat197 Rajkot188 Indore177 Amritsar133 Cochin103 Patna98 Nagpur89 Visakhapatnam88 Lucknow80 Guwahati77 Dehradun49 Agra46 Jodhpur46 Telangana40 Allahabad39 Cuttack35 Karnataka34 Panaji20 Ranchi16 Calcutta13 Jabalpur8 Kerala7 SC6 Orissa6 Varanasi5 Rajasthan2 Himachal Pradesh2 Gauhati2 Punjab & Haryana2 Uttarakhand1

Key Topics

Section 143(3)132 Section 147110 Section 14895 Addition to Income81 Section 153A66 Section 153C53 Reopening of Assessment44 Reassessment38 Disallowance

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4044/MUM/2025[2021-22]Status: DisposedITAT Mumbai20 Feb 2026AY 2021-22

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

reassessment u/s. 147 read with section 143(3). Thus, the adjustment made by CPC Bengaluru, while processing the return u/s. 143(1

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 3995/MUM/2025[2011-12]Status: Disposed

Showing 1–20 of 3,564 · Page 1 of 179

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34

ITAT Mumbai

20 Feb 2026

AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

Section 1

reassessment u/s. 147 read with section 143(3). Thus, the adjustment made by CPC Bengaluru, while processing the return u/s. 143(1

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4319/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

reassessment u/s. 147 read with section 143(3). Thus, the adjustment made by CPC Bengaluru, while processing the return u/s. 143(1

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4321/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Feb 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

reassessment u/s. 147 read with section 143(3). Thus, the adjustment made by CPC Bengaluru, while processing the return u/s. 143(1

ACIT CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 3998/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Feb 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

reassessment u/s. 147 read with section 143(3). Thus, the adjustment made by CPC Bengaluru, while processing the return u/s. 143(1

ACIT, CC 6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4320/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

reassessment u/s. 147 read with section 143(3). Thus, the adjustment made by CPC Bengaluru, while processing the return u/s. 143(1

OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMTIED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(2), MUMBAI

In the result, appeal by the assessee is allowed

ITA 4043/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

reassessment u/s. 147 read with section 143(3). Thus, the adjustment made by CPC Bengaluru, while processing the return u/s. 143(1

ACIT, CC-6(2), MUMBAI, MUMBAI vs. OVERSEAS INFRASTRUCTURE ALLIANCE (INDIA) PRIVATE LIMITED, MUMBAI

In the result, appeal by the assessee is allowed

ITA 4318/MUM/2025[2022-23]Status: DisposedITAT Mumbai20 Feb 2026AY 2022-23

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

reassessment u/s. 147 read with section 143(3). Thus, the adjustment made by CPC Bengaluru, while processing the return u/s. 143(1

OVERSEAS INFRASTRUCTURE ALLIANCE(INDIA) PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -6 , MUMBAI

In the result, appeal by the assessee is allowed

ITA 4045/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

For Appellant: Shri Harsh Kothari and Shri Ronak Vasavada, CAsFor Respondent: Shri R. A. Dhyani, CIT DR and Shri Virabhadra S. Mahajan, Sr. DR

reassessment u/s. 147 read with section 143(3). Thus, the adjustment made by CPC Bengaluru, while processing the return u/s. 143(1

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

ITA 5401/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Dec 2025AY 2011-12

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

For Respondent: Ms. Shivani Shah

Section 147Section 148Section 35A

1)(c) of the I. T. Act for furnishing inaccurate particulars furnishing inaccurate particulars of income.” 4.6 The Assessing Officer passed the order u/s 143(3) r.w.s. 147 of The Assessing Officer passed the order u/s 143(3) r.w.s. 147 of The Assessing Officer passed the order u/s 143(3) r.w.s. 147 of on 20.12.2018 under the name

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

ITA 2827/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal

Section 115JSection 143(3)Section 147Section 148

143(3) read with Section 147 of the Act \nwas disposed off as dismissed. The Assessee has raised 6 \ngrounds of appeal which are taken up hereinafter in seriatim. \nGround No.1 & 2 \n26. Ground No. 1 & 2 raised by the Assessee challenged the validity \nof the reassessment proceedings read as under: \n“1. The CIT(A) erred in confirming

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

ITA 2834/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Nov 2025AY 2016-17

Section 115JSection 143(3)Section 147Section 148

143(3) read with Section 147 of the Act \nwas disposed off as dismissed. The Assessee has raised 6 \ngrounds of appeal which are taken up hereinafter in seriatim.\nGround No.1 & 2 \n26. Ground No. 1 & 2 raised by the Assessee challenged the validity \nof the reassessment proceedings read as under:\n“1. The CIT(A) erred in confirming

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

ITA 2845/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

Section 115JSection 143(3)Section 147Section 148

143(3) read with Section 147 of the Act\nwas disposed off as dismissed. The Assessee has raised 6\ngrounds of appeal which are taken up hereinafter in seriatim.\nGround No.1 & 2\n26. Ground No. 1 & 2 raised by the Assessee challenged the validity\nof the reassessment proceedings read as under:\n\"1. The CIT(A) erred in confirming

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

ITA 2841/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Nov 2025AY 2014-15

Section 115JSection 143(3)Section 147Section 148

143(3) read with Section 147 of the Act\nwas disposed off as dismissed. The Assessee has raised 6\ngrounds of appeal which are taken up hereinafter in seriatim.\n\nGround No.1 & 2\n\n26. Ground No. 1 & 2 raised by the Assessee challenged the validity\nof the reassessment proceedings read as under:\n\n“1. The CIT(A) erred

THE NEW INDIA ASSURANCE CO. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , INCOME TAX OFFICER, NFAC, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

ITA 2623/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: "CLEAN_TEXT": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\n\nSHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER\nSHRI RAHUL CHAUDHARY (Judicial Member)

Section 115JSection 143(3)Section 147Section 148

143(3) read with Section 147 of the Act\nwas disposed off as dismissed. The Assessee has raised 6\ngrounds of appeal which are taken up hereinafter in seriatim.\n\nGround No.1 & 2\n\n26.\nGround No. 1 & 2 raised by the Assessee challenged the validity\nof the reassessment proceedings read as under:\n\n“1. The CIT(A) erred

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

ITA 2836/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Nov 2025AY 2015-16

Section 115JSection 143(3)Section 147Section 148

143(3) read with Section 147 of the Act\nwas disposed off as dismissed. The Assessee has raised 6\ngrounds of appeal which are taken up hereinafter in seriatim.\nGround No.1 & 2\n26. Ground No. 1 & 2 raised by the Assessee challenged the validity\nof the reassessment proceedings read as under:\n“1. The CIT(A) erred in confirming

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2823/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&

Section 115JSection 143(3)Section 147Section 148

reassessment proceedings were initiated in the case of the Assessee which culminated into passing of Assessment Order, dated 29/06/2016 under Section 143(3) read with Section 147 of the Act. Thereafter, the case was again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2830/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&

Section 115JSection 143(3)Section 147Section 148

reassessment proceedings were initiated in the case of the Assessee which culminated into passing of Assessment Order, dated 29/06/2016 under Section 143(3) read with Section 147 of the Act. Thereafter, the case was again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section

THE NEW INDIA ASSURANCE CO LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2622/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&

Section 115JSection 143(3)Section 147Section 148

reassessment proceedings were initiated in the case of the Assessee which culminated into passing of Assessment Order, dated 29/06/2016 under Section 143(3) read with Section 147 of the Act. Thereafter, the case was again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2616/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&

Section 115JSection 143(3)Section 147Section 148

reassessment proceedings were initiated in the case of the Assessee which culminated into passing of Assessment Order, dated 29/06/2016 under Section 143(3) read with Section 147 of the Act. Thereafter, the case was again reopened under Section 147 of the Act after recording the reason and after obtaining the approval from the competent authority. The notice under Section