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.

6 results for “reassessment u/s 147”+ Section 142Aclear

Sorted by relevance

Chandigarh33Jaipur16Delhi14Mumbai8Pune6Raipur6Nagpur6Surat5Ahmedabad5Hyderabad5Lucknow4Bangalore4Patna4Kolkata2Indore1Chennai1Visakhapatnam1

Key Topics

Section 133A9Reopening of Assessment6Addition to Income6Section 143(3)5Section 694Reassessment4Section 1473Section 142A(1)3Section 271(1)(C)

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

142A, the Assessing Officer should have reason to believe that any income chargeable to tax has escaped assessment as provided u/s. AY 2011-12 & 2012-13 147 and thereafter only the notice for reassessment can be issued u/s. 148. Even after the insertion of section

3
Section 271(1)(c)3
Section 143(2)3
Charitable Trust3

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

142A, the Assessing Officer should have reason to believe that any income chargeable to tax has escaped assessment as provided u/s. AY 2011-12 & 2012-13 147 and thereafter only the notice for reassessment can be issued u/s. 148. Even after the insertion of section

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. KIRTI SOLVEX LTD.,,

In the result, the appeal of Revenue is dismissed

ITA 1501/PUN/2015[2009-10]Status: DisposedITAT Pune19 Jan 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Modi
Section 132Section 142ASection 143(2)Section 143(3)Section 147Section 148

142A of the Act. Now, the Revenue is in appeal before the Tribunal against the findings of Commissioner of Income Tax (Appeals). 3. Shri Nikhil Pathak appearing on behalf of the assessee submitted at the outset that the facts of the present case are similar to the facts of the group concern M/s. Kirti Agrovet Ltd. The ld. AR pointed

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1128/PUN/2023[2012-13]Status: DisposedITAT Pune18 Jul 2024AY 2012-13

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

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

section 142A(1). The addition is liable to be deleted which is emanating from invalid reference to the DVO. 5.2. The Ld. CIT(A) erred in confirming the addition on the basis of DVO's report which was made without rejection of books of account. 6. Reopening of assessment 6.1. The reassessment is bad in law as it is made

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1130/PUN/2023[2014-2015]Status: DisposedITAT Pune18 Jul 2024AY 2014-2015

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

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

section 142A(1). The addition is liable to be deleted which is emanating from invalid reference to the DVO. 5.2. The Ld. CIT(A) erred in confirming the addition on the basis of DVO's report which was made without rejection of books of account. 6. Reopening of assessment 6.1. The reassessment is bad in law as it is made

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1129/PUN/2023[2013-2014]Status: DisposedITAT Pune18 Jul 2024AY 2013-2014

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

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

section 142A(1). The addition is liable to be deleted which is emanating from invalid reference to the DVO. 5.2. The Ld. CIT(A) erred in confirming the addition on the basis of DVO's report which was made without rejection of books of account. 6. Reopening of assessment 6.1. The reassessment is bad in law as it is made