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3 results for “reassessment”+ Permanent Establishmentclear

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Key Topics

Section 698Section 684Section 1482Section 2(30)2Unexplained Cash Credit2Unexplained Investment2Addition to Income2

BABUBHAI KANJIBHAI SAKARIYA LEGAL HEIR OF LATE SMT. UJIBEN KANJIBHAI SAKARIYA,JETPUR vs. ITO WARD 1(2)(1), RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

ITA 185/RJT/2025[2016-17]Status: DisposedITAT Rajkot04 Nov 2025AY 2016-17
Section 147

Permanent address of\nDeceased:\nખજૂરી ગુંદાળા અમરનગર રાજકોટ/KHAJURI GUNDALA AMARNAGAR\nRAJKOT\nनोंधीनी तारीफ/ Date of Registration :01/12/2020\nप्रमापत्र नंजर/ Certificate No: D202020508564\nઆપનાર સત્તાધિકારી/Issuing authority :\nBli\nRegistrar (Birth & Death)\nરજીસ્ટ્રાર ( જન્મ & મરણ)\n2024/\nPage 11 of 21\nhFI8vOzf3dS/BK7WUE+A7TcqCivOgq37dSeD2F41hQQMWWIdQW79fP2oxxP0zGaB\n067919\nITA No.185/RJT/2025\nBabubhai Kanjibhai Sakariya L/h of Late Smt. Ujiben Kanjibhai Sakariya\n14. From the above death certificate

SHRI VINODKUMAR HIRALAL RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 50/RJT/2018[2006-07]Status: DisposedITAT Rajkot20 Dec 2023AY 2006-07

Shri Waseem Ahmed & Shri Siddhartha Nautiyal

Bench:
For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 148Section 2(30)Section 68Section 69

establish genuineness of the transaction and source of funds transferred in his account with corroborative evidence and hence addition made by Assessing Officer for Rs. 9,15,56,045/- hereby held justified and is confirmed. Relevant ground of appeal is dismissed.” 6. The assessee is in appeal before us against the aforesaid additions confirmed by Ld. CIT(A). 7. Before

SMT. PRATIMABEN V. RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 51/RJT/2018[2006-07]Status: DisposedITAT Rajkot20 Dec 2023AY 2006-07

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 148Section 2(30)Section 68Section 69

establish genuineness of the transaction and source of funds transferred in his account with corroborative evidence and hence addition made by Assessing Officer for Rs. 9,15,56,045/- hereby held justified and is confirmed. Relevant ground of appeal is dismissed.” 6. The assessee is in appeal before us against the aforesaid additions confirmed by Ld. CIT(A). 7. Before