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”+ Section 10(20)clear

Sorted by relevance

Delhi3,476Mumbai2,852Bangalore970Chennai946Jaipur700Kolkata584Ahmedabad554Hyderabad536Pune329Chandigarh319Surat259Raipur226Indore220Amritsar208Rajkot191Visakhapatnam166Cuttack133Cochin123Karnataka104Nagpur103Agra93Patna91Lucknow80Guwahati75Telangana67Dehradun46Jodhpur43Allahabad40Ranchi34SC30Panaji17Calcutta9Rajasthan6Orissa6Jabalpur5A.K. SIKRI ROHINTON FALI NARIMAN3Varanasi3Kerala3Gauhati2Himachal Pradesh2Punjab & Haryana1K.S. RADHAKRISHNAN A.K. SIKRI1Uttarakhand1

Key Topics

Section 66(1)4Section 1534Addition to Income3Section 65(1)2Section 39(1)2Section 42Reassessment2

PR. COMMISSIONER OF INCOME TAX vs. M/S ANKIT CHIRAG DEVELOPERS PVT. LTD.

The appeal is allowed to the extent indicated herein-above, leaving

ITA/8/2024HC Rajasthan13 Aug 2024

Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS

For Appellant: Mr. S. Rajeswara Rao, AdvocateFor Respondent: Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit
Section 115Section 143(2)Section 143(3)Section 260ASection 69Section 69A

20,50,000/- treating it as unexplained money invoking the deeming fiction engrafted under Section 69A of the IT Act charging the same to higher rate of tax as prescribed under Section 115BBE of the IT Act assigning the following reasons: - 1. The utilization of cash withdrawals made in the preceding assessment years simultaneously for the purpose of making cash

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

ITA/68/2024HC Rajasthan08 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 153Section 153(7)Section 4

10 - HC-KAR NC: 2025:KHC:30667-DB WA No. 68 of 2024 more than four occasions, specifically states that 'in respect of cases pending as on 01.06.2016, the time limit for passing such orders is proposed to be extended to 31.03.2017.' The Memorandum, in unequivocal terms, supports the contention of the respondent–assessee. Hence, it is to be held

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

10]). (b) ENTRIES IN THE THREE LISTS OF THE SEVENTH SCHEDULE SHOULD BE GIVEN WIDE AMPLITUDE : 21. A Constitution is the mechanism under which the laws are to be made, and is not merely an Act which provides what the law is to be. (India Cements Ltd.[9]; and Attorney General for the State of New South Wales

PR. COMMISSIONER OF INCOME TAX-CENRAL vs. SHRI NIRMAL KUMAR KEDIA

In the result, the impugned orders of the

ITA/4/2020HC Rajasthan30 Sept 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 39(1)Section 66(1)

REASSESSMENT ORDER DATED 22.01.2020 PASSED IN ADCOM/ZONE-II/APP-1/SMR/CR-27/2019-20 BY ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, GANDHINAGAR BENGALURU, ORDER, SETTING ASIDE THE ORDER DATED 06.05.2016 PASSED IN VAT.AP.NO.65/15-16 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)- 1, SHANTHINAGAR, BENGALURU, PARTLY ALLOWING THE APPEAL FILED AGAINST ORDER DATED 10.06.2015 PASSED BY DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (ADUIT

PR. COMMISSIONER OF INCOME TAX vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED

ITA/26/2022HC Rajasthan15 Jan 2025

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI

Section 39(1)Section 62(1)Section 65(1)Section 69(1)

10. In the facts of this case, it cannot be said that there was any fresh material nor any tangible material which would permit the authorities to reassess or issue said notice. Decision of Nokia will not apply to facts of this case.” (Emphasis Supplied) 18. As noticed hereinabove, in Entry No. 60(6)(g) of the Punjab