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13 results for “reassessment”+ Section 184clear

Sorted by relevance

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Key Topics

Section 26356Section 153A56Section 271(1)(c)20Section 143(3)16Section 12714Section 1478Limitation/Time-bar7Revision u/s 2637Section 132(4)4Section 44A

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

ITA 315/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

section 144 of the Act and therefore, the assessee firm is not eligible to claim any deduction towards remuneration and interest paid to partners as provided u/s. 184 of the Act. But this time when the computation of income was prepared by the ld.AO, he added the amount of Interest/FD to the contractual receipts at Rs.7

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

4
Penalty4
Search & Seizure4

In the result, all the appeals (ITA Nos

ITA 314/PAT/2018[2009-10]Status: DisposedITAT Patna12 Aug 2022AY 2009-10
Section 143(3)Section 144Section 145(3)Section 147Section 250(6)Section 40Section 747

section 144 of the Act and therefore, the assessee firm is not eligible to claim any deduction towards remuneration and interest paid to partners as provided u/s. 184 of the Act. But this time when the computation of income was prepared by the ld.AO, he added the amount of Interest/FD to the contractual receipts at Rs.7

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

In the result, all the appeals of the both the assessee in ITA

ITA 185/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri

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

In the result, all the appeals of the both the assessee in ITA

ITA 184/PAT/2023[2014-15]Status: HeardITAT Patna29 Aug 2024AY 2014-15

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri

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

In the result, all the appeals of the both the assessee in ITA

ITA 162/PAT/2023[2016-17]Status: HeardITAT Patna29 Aug 2024AY 2016-17

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri

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

In the result, all the appeals of the both the assessee in ITA

ITA 161/PAT/2023[2015-16]Status: HeardITAT Patna29 Aug 2024AY 2015-16

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

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 132(4)Section 133ASection 148Section 271(1)(c)Section 44A

184 & 185/PAT/2023 (Assessment Year: 2014-15,2016-17) CIT (A) Nand Kumar Prasad Sah Lok Nayak Bhawan Saraiyaganj, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G ITA Nos. 161 & 162/PAT/2023 (Assessment Year: 2015-16,2016-17) CIT (A) Bishwanath Prasad, Lok Nayak Bhawan Muzaffarpur, Bihar-842001 Vs. Muzaffarpur, Bihar, (Appellant) (Respondent) PAN No. AJNPS7052G Assessee by : Shri

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Court in Malabar Industrial

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Court in Malabar Industrial

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Court in Malabar Industrial

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Court in Malabar Industrial

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Court in Malabar Industrial

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Court in Malabar Industrial

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

184 CTR (Guj.) 608 : (2003) 263 ITR 645 (Guj.). In this connection reference may also kindly be made to the decision of Bombay High Court in the case of CIT v. Gabrial India Ltd. (1993) 203 ITR 108. k) The Supreme Court in Malabar Industrial