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”+ Bogus Purchasesclear

Sorted by relevance

Mumbai1,743Delhi665Jaipur281Kolkata190Pune156Ahmedabad142Surat123Bangalore122Chandigarh98Chennai75Amritsar61Hyderabad51Raipur48Rajkot47Guwahati37Indore35Lucknow27Nagpur25Agra19Jodhpur13Patna13Visakhapatnam11Dehradun5Calcutta4Jabalpur2Orissa2Panaji2Ranchi2Telangana2Karnataka1Gauhati1Punjab & Haryana1Cuttack1Cochin1SC1

Key Topics

Section 133A3Section 1472Reassessment2Survey u/s 133A2

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

ITA 148/PAN/2023[2017-18]Status: DisposedITAT Panaji27 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

For Appellant: None for theFor Respondent: Mr Senthil Kumar [‘Ld. DR’]
Section 127(2)Section 131Section 133ASection 139(1)Section 143(1)
Section 143(2)
Section 147
Section 148
Section 250
Section 253(2)

reassessment proceedings were initiated calling upon the assessee to file return in response thereto within 30 days therefrom. The assessee filed a return in response thereto on 26/04/2021 declaring total income of ₹3,39,38,824/-which was subjected to scrutiny vide notice dt. 04/05/2021 issued u/s 143(2) of the Act. 3.4 From the verification & analysis of impounded

INCOME TAX OFFICER, WARD - 1(2), BELAGAVI vs. SHRI GIRISH PRAKASH VERNEKAR, BELAGAVI

In the result, this appeal by the Revenue is dismissed and the cross objection by

ITA 227/PAN/2017[2011-12]Status: DisposedITAT Panaji19 Dec 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Respondent: Shri Y. V. Raviraj
Section 133Section 133ASection 143(3)Section 147

reassessment. Hence, additions of Rs. 1,72,614/- sustained requires to be deleted. Apropos addition towards excess value of stock on survey: 4. Brief facts of the case are as under: 3 ITA No. 227/Pan./2017 & CO No. 26/Pan./2017 In the assessment order u/s. 143(3) r.w.sec.147 the Assessing Officer (A.O. for short) stated that the assessee declared