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

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Chandigarh36Delhi14Mumbai9Jaipur8Raipur6Nagpur6Surat5Pune5Lucknow5Ahmedabad4Patna4Bangalore4Agra2Chennai2Kolkata2Hyderabad1Visakhapatnam1

Key Topics

Section 133A9Reopening of Assessment5Addition to Income5Section 694Section 143(3)4Section 142A(1)3Section 271(1)(C)3Section 271(1)(c)3Charitable Trust

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
Exemption3
Penalty3
Reassessment3

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

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