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50 results for “reassessment”+ Section 9(1)(vi)clear

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Key Topics

Section 26389Section 153A87Section 143(3)50Section 25034Section 13225Section 14823Survey u/s 133A22Section 14719Addition to Income19Section 148A

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

Showing 1–20 of 50 · Page 1 of 3

18
Limitation/Time-bar13
Reassessment11

vi) Reassessment proceedings finalised by an AO without effecting proper service of notice on the Assessee under Section 148 (1) of the Act are invalid and liable to be quashed. (vii) Section 292 BB is prospective. In any event the Assessee in the present case, having raised an objection regarding the failure by the Revenue to effect service of notice

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2018-19 by the ld. First Appellate Authority

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2018-19 by the ld. First Appellate Authority

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

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

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2018-19 by the ld. First Appellate Authority

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

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

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2018-19 by the ld. First Appellate Authority

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

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

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2018-19 by the ld. First Appellate Authority

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

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

ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2018-19 by the ld. First Appellate Authority

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the four appeals of the assessee are allowed

ITA 311/PAT/2023[2020-21]Status: DisposedITAT Patna20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

9. The ld. D.R., on the other hand, relied heavily on the orders of authorities below by submitting that the approval granted under section 10(23C)(vi) was rightly withdrawn by the ld. PCIT, Patna after a reference was made by the AO to ld. PCIT under 2nd proviso to section 143(3) of the Act. The ld. D.R. further

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the four appeals of the assessee are allowed

ITA 310/PAT/2023[2019-20]Status: DisposedITAT Patna20 Nov 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

9. The ld. D.R., on the other hand, relied heavily on the orders of authorities below by submitting that the approval granted under section 10(23C)(vi) was rightly withdrawn by the ld. PCIT, Patna after a reference was made by the AO to ld. PCIT under 2nd proviso to section 143(3) of the Act. The ld. D.R. further

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the four appeals of the assessee are allowed

ITA 312/PAT/2023[2021-22]Status: DisposedITAT Patna20 Nov 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

9. The ld. D.R., on the other hand, relied heavily on the orders of authorities below by submitting that the approval granted under section 10(23C)(vi) was rightly withdrawn by the ld. PCIT, Patna after a reference was made by the AO to ld. PCIT under 2nd proviso to section 143(3) of the Act. The ld. D.R. further

GD MOTHER EDUCATIONAL SOCIETY ,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the four appeals of the assessee are allowed

ITA 309/PAT/2023[2018-19]Status: DisposedITAT Patna20 Nov 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

9. The ld. D.R., on the other hand, relied heavily on the orders of authorities below by submitting that the approval granted under section 10(23C)(vi) was rightly withdrawn by the ld. PCIT, Patna after a reference was made by the AO to ld. PCIT under 2nd proviso to section 143(3) of the Act. The ld. D.R. further

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

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

Section 132Section 153Section 153C

9. The ld. CIT(DR) while impugning the order of the ld. CIT(Appeals) submitted that no doubt factum of actual search carried out upon the assessee is not ascertainable from the record but search was carried out at the premises of Shri Subhash Prasad Yadav & others. He is the Director and key person of the assessee-company, therefore, addition

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

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

Section 132Section 153Section 153C

9. The ld. CIT(DR) while impugning the order of the ld. CIT(Appeals) submitted that no doubt factum of actual search carried out upon the assessee is not ascertainable from the record but search was carried out at the premises of Shri Subhash Prasad Yadav & others. He is the Director and key person of the assessee-company, therefore, addition

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement on oath of Sri Janardan Prasad u/s 131(1)-ANN-11 16 Statement on oath of Sri Umesh Kumar u/s 367 to 377 131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement on oath of Sri Janardan Prasad u/s 131(1)-ANN-11 16 Statement on oath of Sri Umesh Kumar u/s 367 to 377 131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement on oath of Sri Janardan Prasad u/s 131(1)-ANN-11 16 Statement on oath of Sri Umesh Kumar u/s 367 to 377 131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement on oath of Sri Janardan Prasad u/s 131(1)-ANN-11 16 Statement on oath of Sri Umesh Kumar u/s 367 to 377 131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement on oath of Sri Janardan Prasad u/s 131(1)-ANN-11 16 Statement on oath of Sri Umesh Kumar u/s 367 to 377 131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received

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

vi) If while making the assessment, the AO examines the accounts, makes enquiries, applies his mind to the facts and circumstances of the case and determine the income, the CIT, while exercising his power under s 263 is not permitted to substitute his estimate of income in place of the income estimated by the AO. (vii) The AO exercises quasi

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

vi) If while making the assessment, the AO examines the accounts, makes enquiries, applies his mind to the facts and circumstances of the case and determine the income, the CIT, while exercising his power under s 263 is not permitted to substitute his estimate of income in place of the income estimated by the AO. (vii) The AO exercises quasi