BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

13 results for “reassessment u/s 147”+ Section 239clear

Sorted by relevance

Delhi240Mumbai195Bangalore70Kolkata35Jaipur33Lucknow17Chandigarh16Nagpur13Chennai10Pune10Hyderabad9Ahmedabad8Cuttack7Indore6Raipur6Surat4Cochin3Ranchi2Telangana1Amritsar1Jodhpur1Karnataka1Panaji1Patna1

Key Topics

Section 143(3)16Section 153A11

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

239 TO 243/NAG/2022\nName of the Assessee\nM/s AVC Homes\n(PAN:AAZFM2044B)\nUMESH THAKRE\n(PAN: ADTPT6214B)\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\nATUL YAMSANWAR\n(PAN: ΑΑΕPY4543Q)\n3\nITA 244 ΤΟ 246/ ΝΑG/2023\n4\nITA 249 TO 256 AND ITA 259\nΤΟ 263/ΝAG/2022\n30\nUmesh Sadashiv Thakre

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

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

239 TO 243/NAG/2022\nName of the Assessee\nM/s AVC Homes\n(PAN:AAZFM2044B)\nUMESH THAKRE\n(PAN: ADTPT6214B)\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\nATUL YAMSANWAR\n(PAN: ΑΑΕPY4543Q)\n3\nITA 244 ΤΟ 246/ ΝΑG/2023\n4\nITA 249 TO 256 AND ITA 259\nΤΟ 263/ΝAG/2022\n26\nUmesh Sadashiv Thakre

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

239 TO 243/NAG/2022\n2\n3\nITA 244 ΤΟ 246/ ΝΑG/2023\n4\nITA 249 TO 256 AND ITA 259\nΤΟ 263/ΝAG/2022\nName of the Assessee\nM/s AVC Homes\n(PAN:AAZFM2044B)\nUMESH THAKRE\n(PAN: ADTPT6214B)\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\nATUL YAMSANWAR\n(PAN: ΑΑΕPY4543Q)\n31\nUmesh Sadashiv Thakre

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

239 TO 243/NAG/2022\nName of the Assessee\nM/s AVC Homes\n(PAN:AAZFM2044B)\nUMESH THAKRE\n(PAN: ADTPT6214B)\n3\nITA 244 ΤΟ 246/ ΝΑG/2023\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\n4\nITA 249 TO 256 AND ITA 259 ATUL YAMSANWAR\nΤΟ 263/ΝAG/2022\n(PAN: ΑΑΕPY4543Q)\n31\nUmesh Sadashiv Thakre

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

239 TO 243/NAG/2022\nName of the Assessee\nM/s AVC Homes\n(PAN:AAZFM2044B)\nUMESH THAKRE\n(PAN: ADTPT6214B)\n3\n4\nITA 244 ΤΟ 246/ ΝΑG/2023\nITA 249 TO 256 AND ITA 259\nΤΟ 263/ΝAG/2022\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\nATUL YAMSANWAR\n(PAN: ΑΑΕPY4543Q)\n28\nUmesh Sadashiv Thakre

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

239 TO 243/NAG/2022\nITA 244 ΤΟ 246/ ΝΑG/2023\nITA 249 TO 256 AND ITA 259\nΤΟ 263/ΝAG/2022\nName of the Assessee\nM/s AVC Homes\n(PAN:AAZFM2044B)\nUMESH THAKRE\n(PAN: ADTPT6214B)\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\nATUL YAMSANWAR\n(PAN: ΑΑΕPY4543Q)\n30\nUmesh Sadashiv Thakre

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

239 TO 243/NAG/2022\nName of the Assessee\nM/s AVC Homes\n(PAN:AAZFM2044B)\n3\nITA 244 ΤΟ 246/ ΝΑG/2023\nUMESH THAKRE\n(PAN: ADTPT6214B)\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\n4\nITA 249 TO 256 AND ITA 259 ATUL YAMSANWAR\nΤΟ 263/ΝAG/2022\n(PAN: ΑΑΕPY4543Q)\n30\nUmesh Sadashiv Thakre

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

239 TO 243/NAG/2022\nName of the Assessee\nM/s AVC Homes\n(PAN:AAZFM2044B)\n2\n3\nUMESH THAKRE\n(PAN: ADTPT6214B)\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\nITA 244 ΤΟ 246/ ΝΑG/2023\n4\nITA 249 TO 256 AND ITA 259\nΤΟ 263/ΝAG/2022\nATUL YAMSANWAR\n(PAN: ΑΑΕPY4543Q)\n31\nUmesh Sadashiv Thakre

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

239 TO 243/NAG/2022\nITA 244 ΤΟ 246/ ΝΑG/2023\nITA 249 TO 256 AND ITA 259\nΤΟ 263/ΝAG/2022\nM/s AVC Homes\n(PAN:AAZFM2044B)\nUMESH THAKRE\n(PAN: ADTPT6214B)\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\nATUL YAMSANWAR\n(PAN: ΑΑΕPY4543Q)\n31\nUmesh Sadashiv Thakre

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

239 TO 243/NAG/2022\nITA 244 ΤΟ 246/ ΝΑG/2023\nITA 249 TO 256 AND ITA 259\nΤΟ 263/ΝAG/2022\nName of the Assessee\nM/s AVC Homes\n(PAN:AAZFM2044B)\nUMESH THAKRE\n(PAN: ADTPT6214B)\nYRCE EDUCARE PVT LTD\n(PAN: AAACY6482D)\nATUL YAMSANWAR\n(PAN: ΑΑΕPY4543Q)\n5\nITA/238 & 264/NAG/2022\n6\nΝ.Α.\nVISHWAS CHAKNALWAR\n(PAN: ABDPC0828J)\nM/S