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.

2 results for “reassessment u/s 147”+ Section 40Aclear

Sorted by relevance

Mumbai173Delhi145Chennai95Bangalore73Amritsar38Kolkata25Raipur24Jaipur22Rajkot20Indore16Agra14Pune12Ahmedabad12Hyderabad10Jodhpur10Lucknow9Chandigarh8Surat5Cuttack4Nagpur2Cochin1Dehradun1Allahabad1

Key Topics

Section 26316Section 14712Section 143(1)4Section 263(2)2Section 1482Section 143(3)2Reassessment2Reopening of Assessment2Limitation/Time-bar

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)

40a(ia) of the Act." 5.4 In view of above, it is evident that, revision u/s 263 is sought on issues other than issues which was subject matter of reassessment u/s 147. Therefore, due date for revision proceedings u/s 263 will be reckoned from date of intimation order passed u/s 143(1) and not from date of order passed u/s

2
Revision u/s 2632

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)

40a(ia) of the Act." 5.4 In view of above, it is evident that, revision u/s 263 is sought on issues other than issues which was subject matter of reassessment u/s 147. Therefore, due date for revision proceedings u/s 263 will be reckoned from date of intimation order passed u/s 143(1) and not from date of order passed u/s