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64 results for “reassessment u/s 147”+ Section 133Aclear

Sorted by relevance

Mumbai525Delhi475Jaipur193Bangalore186Chennai113Hyderabad110Kolkata82Ahmedabad64Rajkot64Surat50Chandigarh50Visakhapatnam49Pune46Guwahati38Patna36Indore18Nagpur17Lucknow16Raipur15Amritsar15Jodhpur14Panaji6Agra5Cochin4Allahabad3Ranchi2Kerala2Telangana2SC2Karnataka2Uttarakhand1Dehradun1

Key Topics

Section 14777Section 26356Section 14842Addition to Income27Section 143(3)25Survey u/s 133A19Section 25018Section 133A18Section 145(3)

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 291/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

Showing 1–20 of 64 · Page 1 of 4

6
Reopening of Assessment6
Section 1395
Revision u/s 2635

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 176/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

In the result, appeal filed by the assessee in ITA No

ITA 286/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 287/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 177/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

147 of the Act. 2. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in estimating suppressed sales of Rs. 5,01,82,334/- being 2% of accounted turnover and making addition of Rs. 40,14,587/- by estimating 8% gross profit thereon, thereby enhancing it from Rs. 25,00,000/- made by the A.O. 3. The Assessee craves

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 97/RJT/2018[2011-12]Status: HeardITAT Rajkot08 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

133A of the Act. As a result of survey, the statement of the assessee under section 131(1A) was recorded wherein the assessee has claimed to have earned income from the business of shipping agency which was not disclosed in the income tax return. The assessee simultaneously during the survey proceedings agreed to disclose an income

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

133A of the Act. As a result of survey, the statement of the assessee under section 131(1A) was recorded wherein the assessee has claimed to have earned income from the business of shipping agency which was not disclosed in the income tax return. The assessee simultaneously during the survey proceedings agreed to disclose an income

SHRI MANISH GYANCHAND JAIN ,GANDHIDHAM vs. THEACIT, GANDHIDHAM CIRCLE, GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 93/RJT/2020[2016-17]Status: HeardITAT Rajkot08 Jul 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

133A of the Act. As a result of survey, the statement of the assessee under section 131(1A) was recorded wherein the assessee has claimed to have earned income from the business of shipping agency which was not disclosed in the income tax return. The assessee simultaneously during the survey proceedings agreed to disclose an income

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

133A of the Act. As a result of survey, the statement of the assessee under section 131(1A) was recorded wherein the assessee has claimed to have earned income from the business of shipping agency which was not disclosed in the income tax return. The assessee simultaneously during the survey proceedings agreed to disclose an income

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT vs. SHRI NILESH NATWARLAL SHETH, , RAJKOT

In the result, the CO filed by the assessee is dismissed

ITA 38/RJT/2018[2009-10]Status: DisposedITAT Rajkot31 Oct 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकर अपील सं./Ita No. 38/Rjt/2018 With C.O No.16/Rjt/2018 िनधा"रण वष"/Asstt. Years: 2009-2010 D.C.I.T., Shri Nilesh Natwarlal Sheth, Central Circle-2, Vs. Prop. Of M/S.Kruna Finvest, Rajkot. 403-Star Chambers, Harihar Chowk, Rajkot.

For Appellant: Shri Mehul Patel, A.RFor Respondent: Shri Shramdeep Sinha, CIT. D.R
Section 133A

133A of the Act was carried on the premises of several stock broker wherein it was found that they were engaged in shifting profit and loss to investors in order to evade taxes by making client code modifications as a tool. As per the data received from the NSE, the assessee is one of the beneficiaries of client code modification

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

In the result the appeal filed by the assessee is allowed partly for the statistical purposes

ITA 30/RJT/2020[2010-11]Status: DisposedITAT Rajkot29 Mar 2023AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 143(3)Section 148Section 254Section 69

133A of the Act. In this regard, we note that there was a diary found in the course of survey operation which was belonging to the assessee wherein cash transactions were recorded. At the time of initiating the proceedings under section 147 of the Act, AO has to make a prima facie opinion that the income of the assessee