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8 results for “reassessment”+ Section 17(2)clear

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Key Topics

Section 66(1)4Section 1534Addition to Income4Section 173(1)2Section 39(1)2Section 65(1)2Section 42Section 2332Reassessment2Limitation/Time-bar

M/S S B L PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 72 JAIPUR

Appeal is dismissed

ITA/51/2017HC Rajasthan15 Mar 2021

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

For Respondent: (PETITIONER IN OP(ARB) 405/2012 OF DISTRICT JUDGE
Section 2(26)Section 233Section 34

reassessment of tax: Provided that at the time of revision of such annual property tax the exemptions or increases under sub-section (7) shall not apply. (5) The rates of basic property tax fixed by the Council for the first time under sub-section (3) shall come in to force on such date as the Government may, by notification, appoint

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

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

2
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

17 (Tax Case No.8/2024) declared therein well within the knowledge of the Income Tax Department and forming part of the assessment records and even thereafter, there were no fetters on the powers of the Assessing Officer and he was not estopped in law nor debarred to take up the case for reassessment by issuance of reassessment notice under Section

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)

2) TMI 1247 9 (2017) 77 Taxman.com 219 (All) STRP NO. 08 OF 2022 AND CONNECTED MATTERS 36 similar to the facts in Nokia India Case. In the Samsung India Case, the Hon’ble High Court of Allahabad has interpreted the provisions contained in Article 366(29A) of the Constitution of India which mainly relates to the transfer of goods

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

2. This writ appeal, filed under Section 4 of the Karnataka High Court Act, 1961, by the Revenue, is directed against the order dated 17.08.2023 passed in W.P. No.13953/2020 (T-IT). 3. The facts, in brief, are that, the respondent–assessee, filed its return of income for the assessment year 2007–08. The Assessing Officer completed the assessment under Section

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

2 (2010) 5 SCC 747 3 (2004) 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

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

17 22. If there is any difficulty in ascertaining the limits of the legislative power, the difficulty must be resolved, as far as possible, in favour of the legislature putting the most liberal construction upon the Legislative Entry so that it may have the widest amplitude. A construction, which is beneficial to the amplitude of the legislative power, should

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, JODHPUR vs. GAJ SINGH

ITA/87/2017HC Rajasthan08 Nov 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Section 173(1)

2. Facts leading to the filing of these appeals as well as cross objections briefly stated are that on 06.04.2014, the injured claimant GJ Latha and the deceased Jai Kishan sustained injuries in the accident which occurred near the JMIT Circle, Chitradurga when they were traveling in a car bearing Registration No.KA-01-MB-5197, due to the negligence