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57 results for “reassessment”+ House Propertyclear

Sorted by relevance

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Key Topics

Section 14892Section 143(3)64Section 14753Addition to Income37Section 115B33Section 153A30Section 143(2)27Reopening of Assessment27Section 13223Section 69A

INCOME TAX OFFICER, WARD-1(5), AURANGABAD., AURANGABAD, MAHARASHTRA vs. ROYAL ESTATES, AURANGABAD, MAHARASHTRA

In the result, the appeals of Revenue for AYs 2011-12 and 2012-13

ITA 34/PUN/2024[2011-12]Status: DisposedITAT Pune22 Jul 2024AY 2011-12

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Suhas P. BoraFor Respondent: Shri Sourabh Nayak
Section 143(3)Section 145(3)Section 147Section 69

Housing Society Ltd. in Tax Appeals No. 1496 to 1498 of 2005 dated 12-07-2006, wherein it is held as under:- “The short controversy involved in these appeals whether the Assessing Officer can refer any matter for valuation of the property of an assessee though assessment and/or reassessment

Showing 1–20 of 57 · Page 1 of 3

23
Reassessment17
Limitation/Time-bar10

INCOME TAX OFFICER WARD-1(5), AURANGABAD, AURANGABAD, MAHARASHTRA vs. ROYAL ESTATES, AURANGABAD, MAHARASHTRA

In the result, the appeals of Revenue for AYs 2011-12 and 2012-13

ITA 33/PUN/2024[2012-13]Status: DisposedITAT Pune22 Jul 2024AY 2012-13

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Suhas P. BoraFor Respondent: Shri Sourabh Nayak
Section 143(3)Section 145(3)Section 147Section 69

Housing Society Ltd. in Tax Appeals No. 1496 to 1498 of 2005 dated 12-07-2006, wherein it is held as under:- “The short controversy involved in these appeals whether the Assessing Officer can refer any matter for valuation of the property of an assessee though assessment and/or reassessment

ACIT, CENTRAL CIRCLE-1, NASHIK, NASHIK vs. RAJENDRA RASIKLAL SHAH, NASHIK

In the result, the appeal of the Revenue is dismissed

ITA 1015/PUN/2024[2013-14]Status: DisposedITAT Pune20 Mar 2025AY 2013-14

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1015/Pun/2024 Assessment Year : 2013-14

For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Keshari
Section 143(3)Section 147Section 148Section 250Section 53Section 54

reassessment proceedings by computing the income from sale of immovable property at 3 Rajendra Rasiklal Shah Rs.15,13,95,000/- by reducing the cost of acquisition of Rs.16,05,000/- incurred in the year 1992-93 from the sale transaction of Rs.15.30 crore. Income assessed at Rs.15,32,59,330/-. 3. Aggrieved assessee preferred appeal before

TEJASHREE ATUL PATIL,PUNE vs. PR.CIT - 2, PUNE

In the result, appeal of the assessee is dismissed

ITA 927/PUN/2025[2015-16]Status: DisposedITAT Pune08 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri C.V.DeshpandeFor Respondent: Shri Amit Bobde
Section 147Section 148Section 263Section 54F

house property purchased on 24.05.2015 3. In this regard, an opportunity of being heard s being provided to you on 01.03.2024 at 03.00 PM. You are requested to make your submissions along with documentary evidences in support of your contention." 5. Assessee duly responded to the show cause notices and furnished the information about the purchase of residential properties

DCIT-CIRCLE 7 PUNE, BODHI TOWER SALISBURY PARK PUNE vs. TRIO CHEMSUCROTECH ENG. PROJECTS PVT. LTD, PUNE

ITA 1047/PUN/2024[2010-11]Status: DisposedITAT Pune21 Feb 2025AY 2010-11
Section 143(3)

reassessment proceedings. Mr. Ajit Satam confessed that he had earned income of Rs 26.55 crores earned from the assessee with respect to the Tilaknagar project. A copy of said letter dated 28.03.2016 is enclosed at Pg 96-100 of the Paper Book. The said disclosure was made on 29th March 2016. He has voluntarily offered the above sum of Rs.26.55

PRITESH RATANSHI VED,PUNE vs. INCOME TAX OFFICER, WARD 1(2), JALGAON

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

ITA 1618/PUN/2025[2015-16]Status: DisposedITAT Pune17 Nov 2025AY 2015-16

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Shashank Ojha
Section 147Section 148Section 148A

house property, income from short-term and long-term capital gains and also income from other sources and has not filed his return of income. As per information available on AIMS module of ITBA, the Assessing Officer found that the assessee has sold immovable property of Rs.1,59,63,000/- and also purchased immovable property of Rs.90 lakh

SHAMKANT KESHAV KOTKAR (PROP. NANDAN BUILDERS),PUNE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

In the result, appeal of the assessee is allowed

ITA 1358/PUN/2025[2017-18]Status: DisposedITAT Pune31 Dec 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 153CSection 26Section 263Section 40

House Property o Loss from Business o Capital Gain o Income from other source 7. A search action u/s.132 of the Income Tax Act, 1961 was conducted at the residence of Assessee-Shamkant Keshav Kotkar along with other Nandan Group Cases on 03.02.2021. Therefore, Assessee’s case was centralized with DCIT, Central Circle-2(4), Pune by the Competent Authority

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. ABHAYRAJ FATTEHRAJ CHORDIYA, C/O LAXMI OIL MIL

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1045/PUN/2024[2014-15]Status: DisposedITAT Pune19 Dec 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Jayant R BhattFor Respondent: Shri Amol Khairnar CIT-DR
Section 132Section 142(1)Section 143(2)Section 153C

house property, income from business and income from other sources. He filed his return of income on 31.07.2014 declaring total income of Rs.17,01,810. A search and seizure action u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was conducted in the case of M/s. C & M Farming Ltd. (C&M Group cases

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1126/PUN/2024[2017-18]Status: DisposedITAT Pune18 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

house property, profit from the firm as also capital gain. It is this scrutiny assessment the respondent desired to reopen for which impugned notice within the period of 4 years from the end of relevant assessment year came to be issued. The petitioner was supplied the reasons recorded by the assessing officer for issuing such notice with reasons read

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1124/PUN/2024[2015-16]Status: DisposedITAT Pune18 Dec 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

house property, profit from the firm as also capital gain. It is this scrutiny assessment the respondent desired to reopen for which impugned notice within the period of 4 years from the end of relevant assessment year came to be issued. The petitioner was supplied the reasons recorded by the assessing officer for issuing such notice with reasons read

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1125/PUN/2024[2016-17]Status: DisposedITAT Pune18 Dec 2025AY 2016-17
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

house property, profit from the firm as also capital\ngain. It is this scrutiny assessment the respondent desired to reopen\nfor which impugned notice within the period of 4 years from the end\nof relevant assessment year came to be issued. The petitioner was\nsupplied the reasons recorded by the assessing officer for issuing\nsuch notice with reasons read

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1122/PUN/2024[2013-14]Status: DisposedITAT Pune18 Dec 2025AY 2013-14
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

house property, profit from the firm as also capital\ngain. It is this scrutiny assessment the respondent desired to reopen\nfor which impugned notice within the period of 4 years from the end\nof relevant assessment year came to be issued. The petitioner was\nsupplied the reasons recorded by the assessing officer for issuing\nsuch notice with reasons read

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

ITA 1121/PUN/2024[2012-13]Status: DisposedITAT Pune18 Dec 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amit Bobde &
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

house property, profit from the firm as also capital gain. It is this scrutiny assessment the respondent desired to reopen for which impugned notice within the period of 4 years from the end of relevant assessment year came to be issued. The petitioner was supplied the reasons recorded by the assessing officer for issuing such notice with reasons read

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

ITA 1123/PUN/2024[2014-15]Status: DisposedITAT Pune18 Dec 2025AY 2014-15
Section 115BSection 143(3)Section 147Section 148Section 155BSection 68

house property, profit from the firm as also capital\ngain. It is this scrutiny assessment the respondent desired to reopen\nfor which impugned notice within the period of 4 years from the end\nof relevant assessment year came to be issued. The petitioner was\nsupplied the reasons recorded by the assessing officer for issuing\nsuch notice with reasons read

MR. MANOJ N. PERE,AURANGABAD vs. ITO, WARD 1(1), AURANGABAD

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

ITA 2676/PUN/2024[2017-18]Status: DisposedITAT Pune07 Aug 2025AY 2017-18

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2676/Pun/2024 धििाारण वर्ा / Assessment Year: 2017-18 Mr. Manoj Nandikishor Ito, Ward-1(1), Pere, Aurangabad A3, 01St Floor, Manohar Vs. Vastu, Opp. Hi Tech Computers, Tilak Nagar, Aurangabad-431005 Maharashtra Pan-Amupp7701M अपीलार्थी / Appellant प्रत्यर्थी/Respondent Assessee By: Cas Ravindra S. Darekar & Prasad S. Bhandari (Through Virtual) Department By: Shri Ramnath P Murkunde Date Of Hearing: 07-08-2025 Date Of 13-08-2025 Pronouncement:

For Appellant: CAs Ravindra S. Darekar &For Respondent: Shri Ramnath P Murkunde
Section 144Section 147Section 148Section 250Section 69A

house property. 4) On the facts and in law the A.O. has erred in reopening the assessment by issuing notice u/s 148 on the basis of factually incorrect reason that the assessee has deposited cash of Rs. 1,50,00,000/- in saving bank account 5) The appellant craves leave to add alter delete above or any other ground/s

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 140/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reassessment were totally incorrect. 4. Prayer Assessee submits that appeals preferred by I-T department are incorrect and as such deserve to be dismissed.” 28. He accordingly submitted that the order of the Ld. CIT(A) being in accordance with law should be upheld and the grounds raised by the Revenue be dismissed. 29. We have heard the rival arguments

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 142/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reassessment were totally incorrect. 4. Prayer Assessee submits that appeals preferred by I-T department are incorrect and as such deserve to be dismissed.” 28. He accordingly submitted that the order of the Ld. CIT(A) being in accordance with law should be upheld and the grounds raised by the Revenue be dismissed. 29. We have heard the rival arguments

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. OMPRAKASH ASARAM MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 141/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reassessment were totally incorrect. 4. Prayer Assessee submits that appeals preferred by I-T department are incorrect and as such deserve to be dismissed.” 28. He accordingly submitted that the order of the Ld. CIT(A) being in accordance with law should be upheld and the grounds raised by the Revenue be dismissed. 29. We have heard the rival arguments

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. ATUL OMPRAKASH MANTRI, JALNA

In the result, all the appeals filed by the Revenue are dismissed

ITA 143/PUN/2024[2012]Status: DisposedITAT Pune17 Jul 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

reassessment were totally incorrect. 4. Prayer Assessee submits that appeals preferred by I-T department are incorrect and as such deserve to be dismissed.” 28. He accordingly submitted that the order of the Ld. CIT(A) being in accordance with law should be upheld and the grounds raised by the Revenue be dismissed. 29. We have heard the rival arguments

INCOME TAX OFFICER, WARD 1, JALNA, JALNA vs. ASHISH OMPRAKASH MANTRI, JALNA

ITA 147/PUN/2024[2011]Status: DisposedITAT Pune17 Jul 2025
Section 10(38)Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151

house property,\nbusiness and profession and other sources. A search action u/s 132 was conducted\nin the card of the assessee on 02.05.2013 and accordingly a notice u/s 153A was\nissued to the assessee in response to which the assessee filed his return of income\non 28.02.2014 declaring total income of Rs.15,00,324/-. Thereafter, assessment\nunder section