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4 results for “reassessment”+ Section 282clear

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Key Topics

Section 26316Section 143(3)4Section 1484Section 54E3Section 143(2)2Section 54B2Addition to Income2

SMT. NALINI SHYAM MOUNDEKAR,,NAGPUR vs. ITO, WARD- 4(1),, NAGPUR

In the result, these appeals by the assessee stand allowed as above

ITA 516/NAG/2014[2003-04]Status: DisposedITAT Nagpur27 Mar 2017AY 2003-04

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 144Section 148Section 5

282.(1) The service of notice or summon or requisition or order or any other communication under this Act (hereinafter in this section referred to as “communication”) may be made by delivering or transmitting a copy thereof, to the person therein named – (a) by post or by such courier services as may be approved by the Board

SUSHILA BHAURAO DESHMUKH,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke
Section 143(3)Section 263Section 263(1)Section 54BSection 54E

282 (SC); ii) CIT v/s Gabrial India Ltd. (1993) 203 ITR 108 (Bom.); iii) M/s. Ashok Shrichand Daryani (HUF), ITA No.110/Nag/2018 order dated 27/07/2023; G) Order u/s 143(3) r.w.s. 263 of I.T. Act 1961 has been passed on 27/03/2023 and aforesaid order has been subsequently modified u/s 155(15). In the order passed consequent upon order u/s 263 claim

MAYUR KHARA,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGPUR

In the result, Both the appeals of above mentioned assessee’s are allowed

ITA 64/NAG/2021[2016-17]Status: DisposedITAT Nagpur28 Jun 2022AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2016-17 Shri Mayur Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8869 N Appellant Respondent Assessment Year: 2016-17 Shri Amit Khara Vs. The Pcit Datta Chowk Nagpur-2 Yavatmalm 445 001 (Maharastra) Pan No.:Abwpk 8868 P Appellant Respondent Assessee By: Shri Mahavir Atal, Ca Revenue By :Shri Piyush Kolhe (Cit-Dr) Date Of Hearing: 28/04/2022 Date Of Pronouncement: 28 /06 /2022 Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Above Mentioned Assessees Against Two Different Orders Passed U/S 263 Of The Act By The Ld. Pr.Cit, Nagpur- 2 Dated 17-02-2017 & 16-02-20217 For The Assessment Year 2016-17 Respectively. The Grounds Of Raised By The Above Mentioned Assessees Are As Under:-

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 143(3)Section 263

282 (SC) b. Malabar Industrial Co. Ltd. vs. CIT[2000] 243 ITR 83(SC), c. CIT vs. Gabriel India Ltd. [1993] 203 ITR 108(Bom)(HC) d. CIT vs. Vikas Polymers [2012] 341 ITR 537(Delhi)(HC) e. CIT vs. Design and Automation Engineers (Bombay) Pvt. Ltd. [2010] 323 ITR632 (Bom)(HC), f. Grasim Industries

SHRI AJAYSINGH GAJANANSINGH GOUR,GONDIA vs. INCOME TAX OFFICER, WARD-1, GONDIA

In the result, assessee’s appeal is allowed

ITA 398/NAG/2017[2010-11]Status: DisposedITAT Nagpur26 Oct 2018AY 2010-11

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Jayant M. RandeFor Respondent: Shri R.K. Baral
Section 131Section 143(1)Section 143(2)Section 147Section 148

282 CTR 435 (Del.). The learned Commissioner (Appeals), after considering relevant submissions of the assessee and also by following the decisions of the 5 Shri Ajaysingh Gajanansingh Gour Hon’ble Delhi High Court in CIT v/s Madhya Bharat India Corporation Ltd., [2012] 20 taxmann.com 557 (Del.) rejected the additional grounds raised by the assessee challenging the validity of assessment proceedings