BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

9 results for “reassessment”+ Section 292Cclear

Sorted by relevance

Delhi322Chennai105Bangalore101Mumbai82Hyderabad55Jaipur50Chandigarh21Indore21Surat19Kolkata19Amritsar16Rajkot16Ahmedabad14Agra11Pune9Visakhapatnam7Nagpur6Dehradun3Lucknow3Jodhpur2Kerala2Raipur2Allahabad2Cuttack1Guwahati1Panaji1Cochin1

Key Topics

Section 132(4)56Section 153C16Section 143(2)8Charitable Trust7Addition to Income7Section 1474Section 1483Section 143(3)2

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 576/PUN/2016[2010-11]Status: DisposedITAT Pune24 Jun 2021AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

reassessment proceedings the said proprietary concern made a statement on oath confirming the purchase of diamonds from the assessee retracting the earlier confession made, in spite of which the AO made addition, the Tribunal deleted the said addition. The Hon‟ble High Court of Bombay taking support from the decision of Hon‟ble Supreme Court in the case of Vinod

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 571/PUN/2016[2005-06]Status: DisposedITAT Pune24 Jun 2021AY 2005-06

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

reassessment proceedings the said proprietary concern made a statement on oath confirming the purchase of diamonds from the assessee retracting the earlier confession made, in spite of which the AO made addition, the Tribunal deleted the said addition. The Hon‟ble High Court of Bombay taking support from the decision of Hon‟ble Supreme Court in the case of Vinod

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 573/PUN/2016[2007-08]Status: DisposedITAT Pune24 Jun 2021AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

reassessment proceedings the said proprietary concern made a statement on oath confirming the purchase of diamonds from the assessee retracting the earlier confession made, in spite of which the AO made addition, the Tribunal deleted the said addition. The Hon‟ble High Court of Bombay taking support from the decision of Hon‟ble Supreme Court in the case of Vinod

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 572/PUN/2016[2006-07]Status: DisposedITAT Pune24 Jun 2021AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

reassessment proceedings the said proprietary concern made a statement on oath confirming the purchase of diamonds from the assessee retracting the earlier confession made, in spite of which the AO made addition, the Tribunal deleted the said addition. The Hon‟ble High Court of Bombay taking support from the decision of Hon‟ble Supreme Court in the case of Vinod

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 574/PUN/2016[2008-09]Status: DisposedITAT Pune24 Jun 2021AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

reassessment proceedings the said proprietary concern made a statement on oath confirming the purchase of diamonds from the assessee retracting the earlier confession made, in spite of which the AO made addition, the Tribunal deleted the said addition. The Hon‟ble High Court of Bombay taking support from the decision of Hon‟ble Supreme Court in the case of Vinod

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 575/PUN/2016[2009-10]Status: DisposedITAT Pune24 Jun 2021AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

reassessment proceedings the said proprietary concern made a statement on oath confirming the purchase of diamonds from the assessee retracting the earlier confession made, in spite of which the AO made addition, the Tribunal deleted the said addition. The Hon‟ble High Court of Bombay taking support from the decision of Hon‟ble Supreme Court in the case of Vinod

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHIKSHANA PRASARAKA MANDALI,, PUNE

In the result, the appeal of Revenue in ITA No

ITA 577/PUN/2016[2011-12]Status: DisposedITAT Pune24 Jun 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

reassessment proceedings the said proprietary concern made a statement on oath confirming the purchase of diamonds from the assessee retracting the earlier confession made, in spite of which the AO made addition, the Tribunal deleted the said addition. The Hon‟ble High Court of Bombay taking support from the decision of Hon‟ble Supreme Court in the case of Vinod

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

292C of the Act regarding the ownership and correctness of the contents thereof is not applicable to the assessee herein. The Assessing Officer has failed to bring on record any corroborative evidence to prove that the loose sheets found from the premises of Mr. Rudolph Lima belong to the assessee. Relying on various decisions, he submitted that on the basis

ASHOK VIJAYKUMAR KOTECHA,JALGAON vs. ACIT, CIRCLE 1, JALGAON, JALGAON

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

ITA 1453/PUN/2023[2011-12]Status: DisposedITAT Pune24 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2011-12

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Uma Shankar Prasad
Section 143(3)Section 147Section 148Section 153A

reassessment proceedings when admittedly conditions specified u/s 147 of the ITA, 1961 for valid initiation were not satisfied in as much as all the facts were truly and fully disclosed in the original assessment proceedings and order was passed after due verification. As such, the addition was only the result of a change in opinion and the action