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6 results for “reassessment”+ Section 69Cclear

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Key Topics

Section 69C14Section 1488Addition to Income6Section 133A5Section 143(2)5Section 153C5Section 142(1)5Survey u/s 133A5Section 704Section 271(1)(b)

INCOME TAX OFFICER, SIWAN vs. GHANSHYAM DWIVEDI, HATHUWA GOPALGANJ

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 503/PAT/2025[2019-20]Status: DisposedITAT Patna04 Feb 2026AY 2019-20

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

Section 115BSection 133(6)Section 139(1)Section 142(1)Section 148ASection 250Section 69C

69C of the Act and the AO applied section 115BBE and completed reassessment on 28.02.2024. 4. Aggrieved from the above

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA, BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

4
Penalty4

The appeals of the assessee are allowed for statistical purposes

ITA 259/PAT/2023[2014-15]Status: DisposedITAT Patna13 Aug 2024AY 2014-15

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

69C of the Income Tax Act on account of unexplained expenditure incurred by the assessee for construction of three real estate properties, i.e. Patna One Mall, Boring Road Project and Phulwarisharif Patna Project. The assessee has sold the properties in these assessment years. The details of those properties have been tabulated in the assessment orders. The ld. Assessing Officer found

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 260/PAT/2023[2015-16]Status: DisposedITAT Patna13 Aug 2024AY 2015-16

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

69C of the Income Tax Act on account of unexplained expenditure incurred by the assessee for construction of three real estate properties, i.e. Patna One Mall, Boring Road Project and Phulwarisharif Patna Project. The assessee has sold the properties in these assessment years. The details of those properties have been tabulated in the assessment orders. The ld. Assessing Officer found

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA vs. ACIT CIRCLE-2, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 261/PAT/2023[2016-17]Status: DisposedITAT Patna13 Aug 2024AY 2016-17

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

69C of the Income Tax Act on account of unexplained expenditure incurred by the assessee for construction of three real estate properties, i.e. Patna One Mall, Boring Road Project and Phulwarisharif Patna Project. The assessee has sold the properties in these assessment years. The details of those properties have been tabulated in the assessment orders. The ld. Assessing Officer found

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 262/PAT/2023[2017-18]Status: DisposedITAT Patna13 Aug 2024AY 2017-18

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

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

69C of the Income Tax Act on account of unexplained expenditure incurred by the assessee for construction of three real estate properties, i.e. Patna One Mall, Boring Road Project and Phulwarisharif Patna Project. The assessee has sold the properties in these assessment years. The details of those properties have been tabulated in the assessment orders. The ld. Assessing Officer found

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, PATNA, C.R. BUILDING, PATNA vs. DEEPSHREE PROPERTIES PVT. LTD., SAGUNA KHAGAUL DANAPUR PATNA

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 239/PAT/2023[2018-19]Status: DisposedITAT Patna08 Jan 2025AY 2018-19

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 143(2)Section 143(3)Section 153ASection 153CSection 250Section 69ASection 69C

69C and Rs. 2,50,00,000/- u's 69A on the basis of evidence and statement of Shri Satyenra Kumar, Accountant of the assessee company M/s Deepshree Properties Pvt. Ltd. (v) That on the facts and in the circumstances of the case and in law, the Ld. CIT(A)- 3, Patna failed to appreciate that satisfaction of the assessing