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3 results for “reassessment”+ Section 148Bclear

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Key Topics

Section 25010Section 1487Section 69A4Section 1473Limitation/Time-bar2Condonation of Delay2

PUSHPADEVI SHIVLAL RATHI ,JALNA vs. ITO WARD-1, JALNA

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

ITA 1995/PUN/2024[2017-18]Status: DisposedITAT Pune04 Dec 2024AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1995/Pun/2024 "नधा"रण वष" / Assessment Years : 2017-18

For Appellant: Shri Shubham N. Rathi &For Respondent: Shri B.S.Rajpurohit
Section 147Section 148Section 148ASection 149Section 197Section 250Section 69A

reassessment proceedings under the unamended Act prior to 01.04.2021, notice u/s.148 of the Act was issued on 30.06.2021. However, since amendment was brought into Act from 01.04.2021 substituting the new provisions for issue of notice u/s.148 r.w.s.148A, 148B of the Act which was further followed 12 Pushpadevi Shivlal Rathi by provisions of Taxation and Other Laws (Relaxation and Amendment

ABDULWAHID ABDULKARIM QURESHI,AHMEDNAGAR vs. ITO, WARD 2,, AHMEDNAGAR

In the result, both the appeals of the assessee are allowed

ITA 893/PUN/2024[2016-17]Status: DisposedITAT Pune06 Aug 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 147Section 250

reassessment has already been done as a consequence of proceedings initiated u/s.148 of the Act vie notice dated 31.03.2021. This being so, we are of the considered view that when the notice u/s.148 of the Act dated 31.03.2021 was not issued nor served upon the assessee within the closing hours of 31.03.2021 and the proceedings under amended Act vide Finance

ABDULWAHID ABDULKARIM QURESHI,AHMEDNAGAR vs. ITO, WARD 2, AHMEDNAGAR

In the result, both the appeals of the assessee are allowed

ITA 894/PUN/2024[2017-18]Status: DisposedITAT Pune06 Aug 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde
Section 147Section 250

reassessment has already been done as a consequence of proceedings initiated u/s.148 of the Act vie notice dated 31.03.2021. This being so, we are of the considered view that when the notice u/s.148 of the Act dated 31.03.2021 was not issued nor served upon the assessee within the closing hours of 31.03.2021 and the proceedings under amended Act vide Finance