Search: reassessment | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

11 results for “reassessment”+ Section 264clear

Sorted by relevance

Delhi175 Mumbai152 Chennai103 Hyderabad55 Jaipur46 Bangalore35 Kolkata33 Chandigarh28 Ahmedabad22 Raipur19 Pune14 Lucknow13 Surat11 Indore11 Patna11 Panaji10 Cochin9 Rajkot6 Nagpur6 Guwahati5 Cuttack4 Jodhpur3 Agra3 Amritsar2 Ranchi2 Dehradun1

Key Topics

Section 270A48 Section 153A26 Penalty10 Addition to Income9 Section 143(3)7 Section 1327 Section 136 Section 139(1)6 Survey u/s 133A6 Natural Justice

SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 338/PAT/2025[2018-19]Status: DisposedITAT Patna27 Oct 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 270ASection 270A(9)

section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub-section

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

6

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

section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub- section

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

section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub- section

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

section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub- section

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

section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub- section

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

section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub- section

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

section 264 shall be admissible against the order of assessment or reassessment, referred to in clause (a) of sub- section

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

ITA 110/PAT/2019[2012-13]Status: DisposedITAT Patna23 Feb 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 143(2)Section 153ASection 68

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances can be made only on the basis of the incriminating material found during the search or requisition. In the present case

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E

reassessment proceedings. 9. It is pertinent to observe that six years in this A.Y. would end on 31st March, 2019. The notice under section 148 was issued on 29.03.2019. In other words, after 31st March, 2019, no notice could have been issued upon the assessee. It is true that for the purpose of levy of penalty under sections 271D

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

264] and the decision of the ITAT, Hyderabad Bench in the case of DCIT, ITA Nos.: 354 & 355/PAT/2025 AYs: 2017-18 & 2018-19 Shekhar Narayan. Circle 15(2), Hyderabad v Wockhardt Hospitals Ltd. (ITA No. 985 & 986 (Hyd.) of 2011) , he has held that the relationship between Mentors Eduserv and the assessee is of employer and employee and has assessed

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

264] and the decision of the ITAT, Hyderabad Bench in the case of DCIT, ITA Nos.: 354 & 355/PAT/2025 AYs: 2017-18 & 2018-19 Shekhar Narayan. Circle 15(2), Hyderabad v Wockhardt Hospitals Ltd. (ITA No. 985 & 986 (Hyd.) of 2011) , he has held that the relationship between Mentors Eduserv and the assessee is of employer and employee and has assessed