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6 results for “reassessment u/s 147”+ Section 54Eclear

Sorted by relevance

Mumbai6Pune6Bangalore2Amritsar1Delhi1

Key Topics

Section 14813Section 6812Section 143(2)9Section 69C8Section 54E7Addition to Income5Section 1474Section 153A4Section 143(3)3Long Term Capital Gains3Capital Gains2Reopening of Assessment2

TRAVOTEL (I) P. LTD,MUMBAI vs. ITO WD 2(3)-3, MUMBAI

In the result, appeal of the assessee stands allowed

ITA 1551/MUM/2011[2004-05]Status: DisposedITAT Mumbai07 Mar 2016AY 2004-05

Bench: Shri J P Boaz & Shri Amit Shukla

Section 143(1)Section 143(3)Section 147Section 148Section 14ASection 50Section 54E

54E of the Income "ावोटेल (इं"डया) "ाइवेट "ल"मटेड 8 Travotel (India) Pvt Ltd Tax Act to the assessee in respect of the capital gains arising on the transfer of a capital asset on which depreciation has been allowed”. Thus, in the wake of such a binding precedence of the Hon’ble Jurisdictional High Court, the AO could

ANJALI PANDIT,MUMBAI vs. ASST CIT CEN CIR 12, MUMBAI

ITA 3028/MUM/2011[2002-03]Status: DisposedITAT Mumbai17 Nov 2016AY 2002-03

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.3028 To 3032/Mum/2011 (ननधधायण वषा / Assessment Year :2002-03 To 2006-07) Smt.Anjli Pandit, बनाम/ Asstt. Commissioner Of Income Gajanan Building No.8, 178, Tax, Central Circle 12, Vs. Cgo Building, M K Marg, Jawahar Nagar, Mumbai-400020. Goregaon (W), Mumbai-400062 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 68Section 69C

147 which also falls within this Chapter deals with income escaping assessment and section 148 provides for issuance of notice where income has escaped assessment. Section 149 sets out a time limit for notice. Then, appear sections 149, 151 and 153 which, inter-alia, deal with time limit, sanction for issue and time limit for completion of assessments and reassessments

ACIT 25(2), MUMBAI vs. PRATIKSHA B SHAH, MUMBAI

The appeals of the Revenue are dismissed

ITA 4655/MUM/2012[2005-06]Status: DisposedITAT Mumbai03 Oct 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(1)Section 143(2)Section 153ASection 271(1)(c)

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish within

ASST CIT 25(2), MUMBAI vs. PRATIKSHA SHAH, MUMBAI

The appeals of the Revenue are dismissed

ITA 3479/MUM/2014[2006-07]Status: DisposedITAT Mumbai03 Oct 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(1)Section 143(2)Section 153ASection 271(1)(c)

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish within

MEENA HASMUKH SAVLA,MATUNGA MUMBAI vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE

In the result the appeal filed by the assessee is\nallowed

ITA 2910/MUM/2024[2016-17]Status: DisposedITAT Mumbai18 Feb 2025AY 2016-17
Section 10Section 10(38)Section 143Section 143(1)Section 143(2)Section 147Section 148Section 151Section 250Section 68

147 of Income Tax Act, 1961 and notice under section 148 was issued on 22/07/2022.\n\n2.4 Thereafter, various notices under section 143(2) and 142[1] was issued on the Appellant, in response to the notices issued by the Assessing Officer, the appellant had furnish the complete details and evidence including contract note for purchase and sale of shares

SHAILY PRINCE GOYAL,MUMBAI vs. INCOME TAX OFFICER-27(3)(1), NAVI MUMBAI

In the result, the appeal of the assessee Shri Yogesh Popatlal Thakkar in ITA No

ITA 4271/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 May 2024AY 2013-14
For Appellant: Dr. K Shivaram Sr. Advocate & Shashi BekalFor Respondent: Ms. Sujatha Iyangar SR AR
Section 10(38)Section 143(3)Section 148Section 250Section 68Section 69C

Reassessment proceedings under section 148 of the Act are bad in law as the due process of law is riot followed.\" The assessee's case was reopened under section 148 of the Act due to earning of capital gain amount of Rs.2,54,98,050/- during the impugned assessment year. After the verification, the addition was confirmed under section