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4 results for “reassessment”+ Section 67clear

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Delhi1,438Mumbai1,097Bangalore413Chennai405Ahmedabad215Hyderabad214Jaipur210Kolkata189Chandigarh131Raipur82Pune73Rajkot48Indore47Lucknow37Allahabad33Surat32Patna31Nagpur31Agra30Amritsar23Visakhapatnam23Jodhpur21Guwahati19Cuttack17Cochin16Dehradun15Telangana10SC10Ranchi8Karnataka7Orissa5Calcutta4Rajasthan4Kerala3A.K. SIKRI ROHINTON FALI NARIMAN2J&K1Panaji1

Key Topics

Section 1484Section 13A3Section 148A2Section 173(1)2Addition to Income2

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

reassessment of such property taxes was made, and the amount of tax to be levied and collected was determined under sub-section (1). The proviso thereto required the Corporation to pay simple interest, at the rate of six percent per annum, on the amount of excess liable to be refunded under Sub-section (2), from the date of the decree

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

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

ITA/87/2017HC Rajasthan08 Nov 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Section 173(1)

67,000/- respectively along with an interest of 8% per annum, to be paid by the NWKSRTC. Being aggrieved, these appeals as well as cross objections have been filed. 4. Learned counsel for the corporation submitted that the Tribunal in M.V.C.No.444/2014 erred in assessing the income of the deceased. In this regard, it is submitted that the Tribunal