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12 results for “reassessment”+ Section 246A(1)(b)clear

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Key Topics

Section 14813Section 270A11Addition to Income10Section 1478Section 1396Penalty6Section 271(1)(c)5Section 2505Section 12A4Section 143(3)

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)

reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order 5[made] under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing

4
Natural Justice4
Disallowance3

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

reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order 5[made] under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing

SANDEEP KAUR GILL, RAIPUR ,RAIPUR vs. INCOME TAX OFFICER, WARD 3 (1), RAIPUR, RAIPUR

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 237/RPR/2025[2014-15]Status: DisposedITAT Raipur21 May 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 237/Rpr/2025 (िनधा"रण वष" Assessment Year: 2014-15)

For Appellant: Shri Hardik Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 250Section 271Section 271(1)(C)Section 271(1)(c)

reassessment order and answers it in favour of the assessee then it would create an easy route for assessee getting redressal from Tribunal even without bothering to comply with hearing notices before the Ld. CIT(Appeals). This would dismantle the structure of the Act which is definitely not the intention of the legislature. Here in 10 Sandeep Kaur Gill

SPIN PACKAGING LTD., BILASPUR,BILASPUR vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX-2(1), BILASPUR, BILASPUR

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 165/RPR/2025[2017-18]Status: DisposedITAT Raipur07 May 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 165/Rpr/2025 (िनधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Bikram Jain, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 14ASection 250

reassessment order and answers it in favour of the assessee then it would create an easy route for assessee getting redressal from Tribunal even without bothering to comply with hearing notices before the Ld. CIT(Appeals). This would dismantle the structure of the Act which is definitely not the intention of the legislature. Here in this situation, where the benefit

KAVITA BUDHIA,NEAR MAA SHARDA HOSPITAL RING ROAD vs. INCOME TAX OFFICER, WARD-1, KORBA, MAHANADI COMPLEX, NIHARIKA

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

ITA 171/RPR/2025[2016-17]Status: DisposedITAT Raipur08 May 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 171/Rpr/2025 (िनधा"रण वष" Assessment Year: 2016-17)

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 250

1 SCC 591, wherein the Supreme Court in interpreting the section 33(4) of the Income Tax Act, 1922 has held that the appellate tribunal was bound to give a proper decision on question of fact as well as law, which can only be done if the appeal is disposed off on merits and not dismissed owing to the absence

SIVA PRASAD VEDULA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD 1(1), BHILAI, DURG

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

ITA 49/RPR/2024[2017-18]Status: DisposedITAT Raipur11 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.49/Rpr/2024 "नधा"रण वष" /Assessment Year : 2017-18 Shri Siva Prasad Vedula House No.376/6, Street No.7, Pragati Nagar, Risali, Bhilai-490 006 Pan: Adgpv7445M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Ms. Manisha Kinnu, CIT-DR
Section 147

reassessment proceedings under Section 147 of the Act of 1961 without fulfilling all necessary conditions stipulated under the Act of 1961, being illegal and without jurisdiction. However, the learned ITAI in Para-10 of the impugned order has duly recorded that no submission has been made on behalf of the appellant with regard to the merits of the case

KANTI LAL DUGGAD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(1), RAIPUR, RAIPUR

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

ITA 141/RPR/2023[2017-18]Status: DisposedITAT Raipur31 May 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.141/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 Kanti Lal Duggad 35/1008, Rms Colony, Tagore Nagar, Raipur (C.G.)-492 001 Pan : Agapd7948J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 69A

Reassessment Order may please be quashed and cancelled on this ground alone. 3 Kanti Lal Duggad Vs. ITO, Ward-4(1), Raipur 3. GROUND NO. III On the facts and in the circumstances of the case as well as in law, the Ld.CIT(A) has grossly erred in confirming the addition of Rs.33,00,000/- on account of cash deposits

LATE SHANTI MOHTA,RAIPUR vs. INCOME TAX OFFICER WARD 2(1), RAIPUR, RAIPUR

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

ITA 71/RPR/2025[2017-18]Status: DisposedITAT Raipur16 Apr 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.71/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Late Shanti Mohta 15/391, Jawahar Nagar, Ravigram S.O Chhattisgarh- 492 001 Pan: Aldpm6184F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(A) is obliged to dispose of the appeal on merits. In fact w.e.f. 1st June, 2001 the power of the CIT(A) to set aside the order of the AO and restore

GEETA PATEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR, RAIPUR

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

ITA 125/RPR/2025[2015-16]Status: DisposedITAT Raipur16 Apr 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.125/Rpr/2025 "नधा"रण वष" /Assessment Year : 2015-16 Geeta Patel House No.B-13, Sector-5, Devendra Nagar, Raipur (C.G.) Pan: Aeqpp8409Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Office, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 250(6)Section 251(1)(a)Section 251(2)

246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(A) is obliged to dispose of the appeal on merits. In fact w.e.f. 1st June, 2001 the power of the CIT(A) to set aside the order of the AO and restore

SRI SAI BABA SANSTHAN, BHILAI,DURG vs. INCOME TAX OFFICER, EXEMPTION-2, RAIPUR, RAIPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 247/RPR/2025[2012-13]Status: DisposedITAT Raipur03 Jun 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.247 & 248/Rpr/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) Pan: Aadts8938G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Exemption-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 11Section 12ASection 139Section 147Section 148Section 250(4)Section 271(1)(c)Section 80G

246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(A) is obliged to dispose of the appeal on merits. In fact w.e.f. 1st June, 2001 the power of the CIT(A) to set aside the order of the AO and restore

SRI SAI BABA SANSTHAN, BHILAI,DURG vs. INCOME TAX OFFICER, EXEMPTION-2, RAIPUR, RAIPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 248/RPR/2025[2013-14]Status: DisposedITAT Raipur03 Jun 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.247 & 248/Rpr/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) Pan: Aadts8938G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Exemption-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 11Section 12ASection 139Section 147Section 148Section 250(4)Section 271(1)(c)Section 80G

246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(A) is obliged to dispose of the appeal on merits. In fact w.e.f. 1st June, 2001 the power of the CIT(A) to set aside the order of the AO and restore

ASIF ALI,NAWAGARH AMBIKAPUR vs. ITO WARD 1 AMBIKAPUR, KHARASIYA ROAD AMBIKAPUR

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

ITA 159/RPR/2025[2013-14]Status: DisposedITAT Raipur07 May 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.159/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Asif Ali Nawagarh Ambikapur, Surguja (C.G)-497 001 Pan: Aoypa3486J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Richa Khatri, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 5

246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(A) is obliged to dispose of the appeal on merits. In fact w.e.f. 1st June, 2001 the power of the CIT(A) to set aside the order of the AO and restore