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139 results for “reassessment”+ Section 144clear

Sorted by relevance

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Key Topics

Section 14789Section 14889Section 143(2)72Section 153D65Addition to Income62Section 271(1)(c)37Section 143(3)36Disallowance34Section 25033Penalty

MOHAMMED USMAN, BHILAI,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 180/RPR/2026[2011-12]Status: DisposedITAT Raipur17 Mar 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.180/Rpr/2026 "नधा"रण वष" /Assessment Year : 2011-12 Mohammed Usman C/25, Nandini Road, Power House, Bhilai-490 011, Dist. Durg Pan: Aafpu9292H

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 148

144 and section 145 shall, so far as may be, apply". This indicates that this clause enables the Assessing Officer, after the return is filed, to complete the assessment under section 143(2) by following the procedure like issue of notice under section 143(2)/142. This does not pro-vide accepting the return as provided under section

Showing 1–20 of 139 · Page 1 of 7

29
Section 14428
Reassessment26

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

ITA 142/RPR/2026[2014-15]Status: DisposedITAT Raipur24 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

144 and section 145 shall, so far as may be, apply". This indicates that this clause enables the Assessing Officer, after the return is filed, to complete the assessment under section 143(2) by following the procedure like issue of notice under section 143(2)/142. This does not pro-vide accepting the return as provided under section

VIDYA SHANKER JAISWAL, SARGUJA,SARGUJA vs. ITO, WARD-2, AMBIKAPUR, AMBIKAPUR

The appeals of the assessee are allowed

ITA 141/RPR/2026[2013-14]Status: DisposedITAT Raipur24 Mar 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.141 & 142/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 & 2014-15

For Appellant: S/shri Yash Dhariwal &For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 148

144 and section 145 shall, so far as may be, apply". This indicates that this clause enables the Assessing Officer, after the return is filed, to complete the assessment under section 143(2) by following the procedure like issue of notice under section 143(2)/142. This does not pro-vide accepting the return as provided under section

SATYA ENTERPRISES,BILASPUR vs. INCOME TAX OFFICER, WARD-1(2), BILASPUR, BILASPUR

In the result, appeal of the assessee is allowed

ITA 396/RPR/2025[2017-18]Status: DisposedITAT Raipur03 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.396/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Satya Enterprises Ward No.3, Shanti Nagar, Bilaspur (C.G.)-495 001 Pan: Adcfs1415L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143Section 143(2)Section 143(3)Section 144Section 148Section 292B

144 and section 145 shall, so far as may be, apply". This indicates that this clause enables the Assessing Officer, after the return is filed, to complete the assessment under section 143(2) by following the procedure like issue of notice under section 143(2)/142. This does not pro-vide accepting the return as provided under section

RAMA AGRAWAL, DURG,DURG vs. INCOME TAX OFFICER-2(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 490/RPR/2025[2015-16]Status: DisposedITAT Raipur25 Sept 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.490/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Rama Agrawal 33A, I. E. Bhilai, S.O Industrial Estate, Durg-490 026 (C.G.) Pan: Acgpa8359N

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

Section 147/148 dated 30.03.2021 and 30.05.2022 as well as the orders of assessment dated 27.03.2022 and 26.07.2022.” 10. Respectfully following the aforesaid decisions on the same parity of reasoning, I hold that the reassessment framed by the A.O vide his order passed u/s.147 r.w.s 144

HARJEET SINGH CHHABRA, RAIPUR,RAIPUR vs. ITO, WARD-1, RAIPUR (ERST. ITO-1(3), RAIPUR), RAIPUR

In the result, appeal of the assessee is allowed

ITA 469/RPR/2025[2013-14]Status: DisposedITAT Raipur09 Sept 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.469/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Harjeet Singh Chhabra H. No.84, Las Vista, Mahaveer Nagar, Raipur (C.G.)-492 001 (C.G.) Pan: Adkpc0408P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)Section 144Section 147Section 148Section 4

144 and section 145 shall, so far as may be, apply". This indicates that this clause enables the Assessing Officer, after the return is filed, to complete the assessment under section 143(2) by following the procedure like issue of notice under section 143(2)/142. This does not pro-vide accepting the return as provided under section

ANIL KUMAR PAREKH, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD DHAMTARI, DHAMTARI

In the result, appeal of the assessee is allowed

ITA 194/RPR/2025[2013-14]Status: DisposedITAT Raipur28 Jul 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.194/Rpr/2025 "नधा"रण वष" /Assessment Year : 2013-14 Anil Kumar Parekh C/O. Madhu Traders, Station Road, Dhamtari (C.G.)-493 773 Pan: Akepp0240E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-Dhamtari (C.G.) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 147Section 148Section 68Section 69C

144 and section 145 shall, so far as may be, apply". This indicates that this clause enables the Assessing Officer, after the return is filed, to complete the assessment under section 143(2) by following the procedure like issue of notice under section 143(2)/142. This does not pro-vide accepting the return as provided under section

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

ITA 43/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri S.K Meena, CIT-DR
Section 270ASection 3

144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab) an order

SOUTH EASTERN COALFIEDS LIMITED,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

ITA 314/RPR/2023[2017-18]Status: DisposedITAT Raipur30 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 314/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri Debashis Lahiri, CIT-DR
Section 246ASection 270ASection 270A(9)

144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab) an order

RITESH MADNANI, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

The appeals of the assessee are allowed

ITA 58/RPR/2026[2015-16]Status: HeardITAT Raipur05 Mar 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.58, 59, 60 & 61/Rpr/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani Psm-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) Pan: Adwpm2804K

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144

RITESH MADNANI, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

The appeals of the assessee are allowed

ITA 59/RPR/2026[2016-17]Status: HeardITAT Raipur05 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.58, 59, 60 & 61/Rpr/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani Psm-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) Pan: Adwpm2804K

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144

RITESH MADNANI, RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

The appeals of the assessee are allowed

ITA 60/RPR/2026[2017-18]Status: HeardITAT Raipur05 Mar 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.58, 59, 60 & 61/Rpr/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani Psm-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) Pan: Adwpm2804K

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144

RITESH MADNANI, RAIPUR,RAIPUR vs. ACIT,CENTRAL CIRCLE-1, RAIPUR, RAIPUR

The appeals of the assessee are allowed

ITA 61/RPR/2026[2018-19]Status: HeardITAT Raipur05 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.58, 59, 60 & 61/Rpr/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani Psm-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) Pan: Adwpm2804K

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144

PAWAN KUMAR AGRAWAL, RAIGARH,RAIGARH vs. ACIT, CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, appeal of the assessee is allowed

ITA 513/RPR/2025[2019-20]Status: HeardITAT Raipur22 Sept 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.513/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Pawan Kumar Agrawal Lal Tanki, Bus Stand Road, Raigarh (C.G.)-496 001 Pan: Acipa0094L

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144

SURESH KUMAR AGRAWAL, RAIGARH, RAIGARH vs. ACIT,CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, appeal of the assessee is allowed

ITA 481/RPR/2025[2019-20]Status: DisposedITAT Raipur26 Aug 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.481/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Suresh Kumar Agrawal Lal Tanki, Bus Stand Road, Near Satkar Sales, 1St Floor, Raigarh (C.G.)-496 001 Pan: Acipa0882G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Central Circle, Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Birendra Kumar, Sr. DR
Section 143(3)Section 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144

SUNIL SPONGE PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 748/RPR/2025[2018-19]Status: DisposedITAT Raipur24 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.748/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-Ii, Industrial Area, Siltara, Raipur-492 001 (C.G.) Pan: Aahcs7999A

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144

MAMTA AGRAWAL, RAIGARH,RAIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BILASPUR, BILASPUR

In the result, appeal of the assessee is allowed

ITA 240/RPR/2025[2019-20]Status: DisposedITAT Raipur21 May 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.240/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Mamta Agrawal House No.103, Lal Tanki, Bus Stand Road, Raigarh (C.G.)-496 001 Pan: Achpa9814D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax Central Circle, Bilaspur (C.G)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of Section 144

DAS PROCESSORS,RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER-1 RAJNANDGAON, RAJNANDGAON

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

ITA 780/RPR/2025[2018-19]Status: DisposedITAT Raipur12 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 780/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Das Processors, 44 Vardhman Nagar Vs Income Tax Officer-1 Jain School Road, Rajnandgaon, Rajnandgaon, Fci Road, Chhattisgarh-491441 Near Raipur Naka Rajnandgaon, Chhattisgarh-491441 Pan: Aaifd6768Q (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None. राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 09/03/2026 घोषणा की तारीख / Date Of : 12/03/2026 Pronouncement

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 250Section 263

reassessment order passed under section 144 rws 263 of the Act, the assessee filed belated appeal (66 days) before the Ld. CIT(A), who did not condone

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

In the result, the appeal of the revenue in ITA No

ITA 2/RPR/2023[2016-17]Status: DisposedITAT Raipur14 Dec 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR
Section 115JSection 143(3)Section 270ASection 271(1)(c)Section 36(1)(va)

reassessed has the effect of reducing the loss or converting such loss into income. …………………………… (9) The cases of misreporting of income referred to in sub-section (8) shall be the following, namely:— (a) misrepresentation or suppression of facts; (b) failure to record investments in the books of account; (c) claim of expenditure not substantiated by any evidence; (d) recording

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD., RAIPUR

In the result, the appeal of the revenue in ITA No

ITA 3/RPR/2023[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 2 & 3/Rpr/2023 Co Nos. 19 & 20/Rpr/2023 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri S.K Meena, CIT-DR
Section 115JSection 143(3)Section 270ASection 271(1)(c)Section 36(1)(va)

reassessed has the effect of reducing the loss or converting such loss into income. …………………………… (9) The cases of misreporting of income referred to in sub-section (8) shall be the following, namely:— (a) misrepresentation or suppression of facts; (b) failure to record investments in the books of account; (c) claim of expenditure not substantiated by any evidence; (d) recording