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.

7 results for “reassessment”+ Section 159clear

Sorted by relevance

Delhi590Mumbai364Jaipur160Bangalore147Ahmedabad135Chennai129Kolkata118Pune46Chandigarh39Raipur38Nagpur32Hyderabad30Amritsar29Cochin29Guwahati28Visakhapatnam27Telangana25Lucknow20Allahabad20Indore18Cuttack17Rajkot12Surat11Agra11Jabalpur7Patna7Karnataka6Jodhpur5SC3Orissa2Rajasthan2A.K. SIKRI ROHINTON FALI NARIMAN1Uttarakhand1Panaji1

Key Topics

Section 270A42Section 153A24Section 143(3)7Addition to Income7Natural Justice7Section 139(1)6Section 1326Penalty6Survey u/s 133A6Section 147

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

ITA 25/PAT/2019[2010-11]Status: DisposedITAT Patna09 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

For Appellant: Shri A.K.Rastogi & Rakesh Kumar, ARsFor Respondent: Shri Indrajeet Singh, DR
Section 133(6)Section 143(2)Section 143(3)Section 147Section 148(1)Section 68
2
Section 133(6)2

reassessment proceedings is be said to be validly initiated. P a g e 18 | 71 Assessment Year : 2010 -2011 Further the CIT(A) has decided the issue on merits, which read as under :- “8. I have gone through the assessment order and submissions made by the appellant in the course of appellate proceedings as well as given careful consideration

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 164/PAT/2023[2018-19]Status: HeardITAT Patna29 Aug 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 166/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 165/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 163/PAT/2023[2017-18]Status: HeardITAT Patna29 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 172/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 170/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand