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3 results for “reassessment”+ Section 292clear

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Key Topics

Section 26323Section 14712Section 1487Section 143(1)4Section 143(3)3Reassessment3Revision u/s 2633Section 263(2)2Section 142(1)2Section 54B

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

section 144B of the Income-tax Act, 1961 dated 29.03.2022 passed by the National Faceless Assessment Centre, to the AO, with a direction to the AO to make the assessment, by conducting inquiries and verification of the claim of the assessee after giving an opportunity of being heard, on the limited issue of: (1) examination of the cost of free

2
Reopening of Assessment2
Limitation/Time-bar2

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

section 144B of the Income-tax Act, 1961 dated 29.03.2022 passed by the National Faceless Assessment Centre, to the AO, with a direction to the AO to make the assessment, by conducting inquiries and verification of the claim of the assessee after giving an opportunity of being heard, on the limited issue of: (1) examination of the cost of free

FATTESING PUNAJI DHABRE,NAGPUR vs. PRINCIPAL COMMISSIONER INCOME TAX – 2, NAGPUR

In the result, this appeal of assessee is allowed

ITA 368/NAG/2022[2011-12]Status: DisposedITAT Nagpur24 Feb 2026AY 2011-12

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Fattesing Punaji Dhabre Pcit – 2, Nagpur Plot No. 132, Chandan Nagar, Post Vs Aayakar Bhawan, Civil Lines, Hanuman Nagar, Nagpur, Maharashtra – 440001. Maharashtra – 440009. [Pan: Bacpd6505Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Madhav Vichare, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 24.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 142(1)Section 143(2)Section 143(3)Section 148Section 254(1)Section 263Section 54B

reassessment proceeding, the assessing officer extensively examined the issue by issuing details show cause notice dated 20.11.2018. In the said show cause notice, the ld. AO required details of capital gain with computation and deduction / exemption with supporting evidence as well as justification of cash deposit of `. 6,00,000/–, copy of such show cause notice is filed at page