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6 results for “reassessment”+ Section 57clear

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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)

section 5(c) lays down that … No officer, employee or agent engaged in the performance of investigative or prosecuting functions for any agent in any case shall, in that or a factually related case, participate or advise in the decision… This provision provides for the functional separation as against the structural separation within the same agency body, and is subject

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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. HARSHAD RAI MEHTA

ITA/57/2023HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

57 of 2023  Sharda Jain W/o Shikharchand Jain Aged About 56 Years Prop. Jai Bhawani Enterprises, E-430, Samta Colony, Raipur District Raipur Chhattisgarh --- Petitioner(s) versus 1. The Principal Commissioner Of Income Tax-1 Raipur Central Revenue Building, Civil Lines, Raipur District Raipur Chhattisgarh 2. The Deputy /assistant Commissioner Of Incom Tax Circle-1(1), Central Revenue Building, Civil

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

57 her daughter Smti. Ebrian Syiemlieh 40. Smti. Ibon Lyngdoh (deceased) :::Cross Objector/Respondent No.53/ Substituted by her daughter Claimant No. 58 Smti. Mardis Lyngdoh 41. Smti. Mebeldalis Khyriemmujat :::Cross Objector/Respondent No.54/ (deceased) Substituted by her Claimant No. 59 daughter Smti. Teidalin Khyriemmujat Page 12 of 99 42. Smti. Ruthsila Synjri :::Cross Objector/Respondent No.55/ Claimant No. 60 43. Smti. Rodiala Synjri

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