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2 results for “reassessment u/s 147”+ Section 269clear

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Key Topics

Section 80I7Section 2633Section 12A3Section 1482Section 143(3)2

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

In the result, appeal of the assessee is partly allowed

ITA 1012/PUN/2023[2018-19]Status: DisposedITAT Pune27 Jun 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1012/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Pune Mathadihamal & Other The Income Tax Manual Workers Board, V Officer, Shramashakti Bhavan, S Ward-5(1), Pune. Coomercial Plot No.1, Market Yard, Pune – 411037. Pan: Aaalp0097L Appellant/ Assessee Respondent /Revenue Assessee By Shri Vipul Joshi – Ar Revenue By Shri Ajay Kumar Keshari & Shri Rajesh Gawali– Dr’S Date Of Hearing 17/04/2024 Date Of Pronouncement 27/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Commissionerof Income Tax(Appeals)[Nfac], Under Section 250 Of The Act Dated 14.07.2023 :

For Appellant: 2. The ld.AR submitted written submissions, relevant part of the same is reprodu
Section 11Section 12ASection 143(3)Section 250

269 (Raipur - Trib.) (ii) Dera Baba Bhai Gurdas Ji Udasin Trust (Regd) (Mansa) v. ITO [(2022) 145 taxmann.com 278 (Amritsar - Trib.)] (iii) Alpha Educational Trust v. DCIT (Exemption) - [2023] 150 taxmann.com 20 (Chennai - Trib.) III. Proposition 3: If an Application for Registration is not disposed off within 6 months, then same isdeemed to be accepted/approved, in terms of section 12AA

KARAN TEJRAJ BUILDERS,PUNE vs. PR. COMMISSIONER OF INCOME-TAX -2 , PUNE

Appeal is partly allowed in above terms

ITA 428/PUN/2020[2010-11]Status: DisposedITAT Pune29 Aug 2022AY 2010-11

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.428/Pun/2020 ननधधारण वषा / Assessment Year : 2010-11 M/S. Karan Tejraj Builders, Unit 501, Karan Tej Bonita, Cts No. 1187/16, Off Ghole Road, Pune – 411 005. .......अपऩलधथी / Appellant Pan : Aaifk1891P

For Appellant: Shri S.N.PuranikFor Respondent: Shri Sunil Kumar
Section 139(1)Section 143(3)Section 148Section 263Section 80I

reassessment proceedings. The AO had not brought on record any independent inquiries regarding the cash received of Rs. 25 lakhs by the assessee firm from Shri Sagar Bagul and whether the same was paid for purchase or a flat or otherwise given. The fact is that the evidences were not found to indict the assessee in receiving the on money