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6 results for “reassessment”+ Section 32(1)(ii)clear

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Delhi1,669Mumbai1,299Chennai512Bangalore461Jaipur416Hyderabad301Ahmedabad281Kolkata249Chandigarh197Indore146Amritsar134Raipur128Pune124Rajkot98Surat96Visakhapatnam78Patna67Karnataka65Cochin59Cuttack58Guwahati54Nagpur54Telangana47Lucknow46Ranchi29Agra28Allahabad26SC21Jodhpur15Dehradun13Orissa6Calcutta6Rajasthan4A.K. SIKRI ROHINTON FALI NARIMAN3Jabalpur3Kerala3Panaji3Himachal Pradesh2K.S. RADHAKRISHNAN A.K. SIKRI1Uttarakhand1Varanasi1

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

reassess the duty leviable on such goods. 5. The scope of Section 17(4) and the exercise which is liable to be undertaken by the proper officer must also be appreciated in the backdrop of Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 which reads as follows:- "RULE 12. Rejection of declared value. - 1

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

II - Containing detailed expenditure in firm and others having pages 1-30. iii) SET - III - Titled as MR - 69/91 containing pages 1-8 showing summary of accounts in the diary. iv) SET-IV - Summary of accounts of diary titled as MR - 70/91 having pages 1-30. v) SET - V - Titled as MR - 72/91 showing details of payments etc. having

BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

ITA/1/2022HC Orissa03 Nov 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

32. Smti. Julestinora Lyngdoh :::Cross Objector/Respondent No.46/ D/o (L) Thrinlisi Lyngdoh Claimant No. 50 Page 11 of 99 (Substituted vide Court’s order dated 03/10/2024 passed in MC (CRAPPL) No. 1 of 2024) 33. Smti. Iarly Susngi :::Cross Objector/Respondent No.47/ Claimant No. 51 34. Smti. Phian Kharthangmaw :::Cross Objector/Respondent No.48/ (deceased) Substituted by her Claimant No. 52 daughter Smti. Shrar

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

ITA/7/2023HC Orissa02 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 174Section 189

ii) Government of Karnataka v. Gowramma, reported at (2007) 13 SCC 482, paragraph 10; (iii) Sarva Shramik Sangathan v. State of Maharashtra, reported at (2008) 1 SCC 494, paragraphs 14 to 18. (iv) Goan Real Estate v. UOI, reported at (2010) 5 SCC 388, paragraphs 31. 10. Learned Advocate, with reference to Section 174 of the KMC Act, submitted that