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17 results for “reassessment u/s 147”+ Section 206clear

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Delhi246Mumbai241Chennai99Ahmedabad68Bangalore47Jaipur45Raipur34Chandigarh32Kolkata24Pune24Nagpur17Hyderabad13Surat10Allahabad10Lucknow8Rajkot6Karnataka3Jodhpur3Amritsar2Indore2Cuttack1

Key Topics

Section 143(3)26Section 153A18Section 69C6Section 1485Section 148A4Section 234B3Section 1472Section 115B2Reassessment

SUNRISE STRUCTURALS & ENGINEERING PVT LTD,NAGPUR vs. ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR

In the result, appeal filed by the assessee stands allowed

ITA 167/NAG/2025[2019-20]Status: DisposedITAT Nagpur10 Apr 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 115BSection 143(1)Section 147Section 148Section 148ASection 234BSection 250Section 69C
2
Reopening of Assessment2
Addition to Income2

Reassessment proceedings unsustainable on ground of violation of procedure prescribed under section 148A(b). Reliance on : i) 150 taxmann.com 99 (Bom) Anurag Gupta vs. ITO (P- 135 – 139) (138) [Vol.- III] 3. Ground No.2 to 7: Addition Rs.6,77,58,435/- u/s 69C of I.T. Act 1961 is respect of purchases recorded in books of account. A) Regular books

RAMKRUSHNA ZILBAJI THAKRE ,NAGPUR vs. INCOME TAX OFFICER , WRAD -4(4), NAGPUR

In the result, appeal of the assessee is allowed

ITA 207/NAG/2018[2010-11]Status: DisposedITAT Nagpur15 Jul 2022AY 2010-11
For Appellant: Dr. Milind Bhusare, AdvocateFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT
Section 143(3)Section 147Section 148Section 234BSection 68

reassessment of income under provisions . of Section 147· read with S.143(2) of Ramkrishna Zimbaji Thakre for A.Y.2010-11 and in the matter of addition to income on account of cash deposits in bank accounts under section 68 which are jointly held along with spouse of the assessee and in the matter of rejecting the explanation that said deposits are made

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 254/NAG/2022[2018-19]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-19
Section 143(3)Section 153A

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\n2.\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases - deviation\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\nKindly refer to the above subject.\nKindly find

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

ITA 261/NAG/2022[2018-19]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-19
Section 143(3)Section 153A

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001 F.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22 Date: 18.08.2021 To The Asstt. Commissioner of Income-Tax Central Circle -2(1), Nagpur Sub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul Manoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg. Ref.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/AY/Draft/21-22 dated

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 255/NAG/2022[2019-20]Status: DisposedITAT Nagpur09 Jun 2025AY 2019-20

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20.\nThe emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\n20\nUmesh Sadashiv Thakre

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 239/NAG/2022[2016-17]Status: DisposedITAT Nagpur09 Jun 2025AY 2016-17

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 241/NAG/2022[2018-2019]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-2019

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred..... except with the prior approval of the Joint Commissioner.”\n20. The emphasis supplied in the above excerpt of section 153D above, is to\nhighlight the intent of the legislature regarding the necessity of application of\nmind to the draft

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 253/NAG/2022[2017-2018]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-2018

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001\nF.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22\nDate: 18.08.2021\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\nSub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul\nManoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg.\nRef.: Letter F.No.\n04.08.2021\nACIT.Cen.Cir-2(1)/NGP/AY/Draft/21-22\ndated

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\ndeviation\n2.\nKindly refer to the above subject.\nKindly find

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 263/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

206, Telangkhedi Road, Civil Lines, Nagpur - 440 001\nF.No. Addl. CIT/CR-2/NGP/153D/Atul M Yamsanwar/2021-22\nDate: 18.08.2021\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\nSub.: Approval U/s 153D of the I.T. Act in the case of Shri Atul\nManoharrao Yamsanwar, PAN: AAEPY4543Q for A.Y. 2014-15-reg.\nRef.: Letter F.No.\nACIT.Cen.Cir-2(1)/NGP/AY/Draft/21-22\ndated\n04.08.2021

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 259/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\n2.\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\ndeviation\nKindly refer to the above subject.\nKindly find

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 245/NAG/2022[2018-2019]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-2019

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\ndeviation\n2.\nKindly refer to the above subject.\nKindly find

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 260/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-18

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases - deviation\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\n2.\nKindly refer to the above subject.\nKindly find

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 242/NAG/2022[2020-2021]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-2021
Section 143(3)Section 153A

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\n2.\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\ndeviation\nKindly refer to the above subject.\n2.\nKindly

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 244/NAG/2022[2017-2018]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-2018

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\n2.\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\nKindly refer to the above subject.\ndeviation\nKindly find

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 250/NAG/2022[2014-2015]Status: DisposedITAT Nagpur09 Jun 2025AY 2014-2015

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\n2.\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\ndeviation\nKindly refer to the above subject.\n2.\nKindly

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 252/NAG/2022[2016-2017]Status: DisposedITAT Nagpur09 Jun 2025AY 2016-2017

206, 2nd Floor, AayakarBhawan,\nCivil Lines, Nagpur 440 001\nF.No. Addl.CIT CR-2/NGP/Yamsanwar Gr./AMY/2021-22\nDated: 16.07.2021\nCONFIDENTIAL\nTo\nSir,\nThe Addl. Director of Income Tax (Inv.),\nNagpur\nSub: Search u/s 132(1) conducted in Yamsanwar Group of cases\nnote in the case of Shri Atul Manohar Yamsanwar reg.-\ndeviation\n2.\nKindly refer to the above subject.\nKindly find