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.

7 results for “reassessment”+ Section 2(22)clear

Sorted by relevance

Delhi3,085Mumbai2,713Chennai955Bangalore906Jaipur613Kolkata552Ahmedabad538Hyderabad510Pune306Chandigarh285Surat229Indore219Amritsar188Raipur182Visakhapatnam168Rajkot155Cochin101Karnataka99Agra96Cuttack96Nagpur94Patna92Lucknow78Guwahati69Telangana67Dehradun52Jodhpur48Ranchi45Allahabad29SC28Panaji17Calcutta8Rajasthan7Orissa7Kerala5Jabalpur4A.K. SIKRI ROHINTON FALI NARIMAN3Gauhati2Himachal Pradesh2Varanasi2Uttarakhand1J&K1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 66(1)4Section 1484Addition to Income4Section 13A3Section 173(1)2Section 39(1)2Section 65(1)2Section 143(2)2Section 143(3)2

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)

22 IN STRP NO. 38 OF 2022 IN S.T.A NO. 262 OF 2017 BETWEEN: 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-4.1) DVO-4, 4TH FLOOR, ROOM NO.404 VTK-2, KORAMANGALA BENGALURU-560 047. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-4) 2ND FLOOR, TTMC 'B' BLOCK BMTC BUILDING, K.H.ROAD SHANTHINAGAR BENGALURU-560 027. …PETITIONERS (BY SHRI. JEEVAN

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

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

Reassessment2
ITA/8/2024
HC Rajasthan
13 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

reassessment notice under Section 148 of the IT Act, which as per the provisions of Section 149 of the IT Act, provided for an outer time limit of six years from the end of the relevant assessment year i.e. till 31-3-2023, particularly when the assertion of the source of cash deposit tracing it to closing balance

PRINCIPAL COMMISSIONER OF INCOME TAX 1, JAIPUR vs. SHRI SURENDRA MEENA

ITA/39/2023HC Rajasthan27 Sept 2024

Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR

Section 133(6)Section 139(9)Section 13ASection 143(2)Section 143(3)Section 148Section 148A

reassessment proceedings for AY 2015-16, which were commenced by issuance of the notice dated 28.06.2021 under Section 148 of the Act. 2. The Assessee is a national political party and is registered with the Election Commission of India [ECI] by a certificate dated 10.01.2000. The Assessee filed its return of income on 29.02.2016, declaring a Nil income, after claiming

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

22 and the State Legislatures. (Kesavananda Bharati[7]). While the State Legislature is required to bear in mind Article 39(b) while making laws, it is not open to the Court to strike down a law, made by a competent legislature, on the premise that it violates the directive principles of State policy, as Article 37 explicitly declares that

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

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

PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. GAJ SINGH

ITA/87/2017HC Rajasthan08 Nov 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Section 173(1)

22 OF CPC, AGAINST THE JUDGMENT AND AWARD DATED 7.9.2016 PASSEDON M.V.C.No.445/2014 ON THE FILE OF THE 1ST SENIOR CIVIL JUDGE AND IV MACT AT CHITRADURGA, PARTLY ALLOWING THE CLAIM PETITION FOR COMPENSATION AND SEEKING ENHANCEMENT OF COMPENSATION. THESE M.F.As. CONNECTED WITH M.F.A. CROBS COMING ON FOR ADMISSION, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: COMMON JUDGMENT