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148 results for “reassessment u/s 147”+ Section 15clear

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Key Topics

Section 148148Section 14798Addition to Income62Section 143(3)58Section 25056Reassessment30Reopening of Assessment28Section 142(1)25Section 139

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

ITA 32/RJT/2020[2012-13]Status: DisposedITAT Rajkot01 Mar 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

reassessment as the case may be. In case AO has not done so, the order framed under section 143(3) read with section 147 of the Act becomes invalid. ITA Nos.31,32 & 38to40/Rjt/2020 A.Y. 2010-11 to 2012-13 7 13. Now coming to second question whether the notice under section 143(2) issued beyond the statutory time limit provided

Showing 1–20 of 148 · Page 1 of 8

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19
Section 271(1)(b)19
Section 271(1)(c)18
Penalty17

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

ITA 31/RJT/2020[2011-12]Status: DisposedITAT Rajkot01 Mar 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

reassessment as the case may be. In case AO has not done so, the order framed under section 143(3) read with section 147 of the Act becomes invalid. ITA Nos.31,32 & 38to40/Rjt/2020 A.Y. 2010-11 to 2012-13 7 13. Now coming to second question whether the notice under section 143(2) issued beyond the statutory time limit provided

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

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

u/s 148 has been obtained separately from Principal Commissioner of Income Tax as per the provisions of section 151 of the Income-tax Act.” 11. The approval, for assessment year 2014–15, given by the Income Tax Authority, under section 151 of the Act, as follows: Page 11of 44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

147 of the Act and inapplicable till the issuance of notice under Section 148 of the Act. 6. The Scheme is clearly applicable for issuance of notice under section 148 of the Act and accordingly, it is only the FAO which can issue the notice under section 148 of the Act and not the JAO. 7. In this regards

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

147 of the Act and inapplicable till the issuance of notice under Section 148 of the Act. 6. The Scheme is clearly applicable for issuance of notice under section 148 of the Act and accordingly, it is only the FAO which can issue the notice under section 148 of the Act and not the JAO. 7. In this regards

THE ITO, WARD-3(1)(1),, RAJKOT-GUJARAT vs. SHRI GIRISHKUMAR M. PURUSWANI,, RAJKOT-GUJARAT

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 406/RJT/2016[2009-10]Status: DisposedITAT Rajkot31 Jan 2023AY 2009-10

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(3)Section 147Section 148

reassessment order is correct in law and set aside the order passed by the Ld. CIT(A) and restore that of the Assessing Officer. 6. Per contra, Ld. A.R. Mr. Mehul Ranpura appearing for the Assessee submitted before us a Paper Book which contains various details namely the 148 notice and copy of the Licence issued to the assessee

THE ITO, WARD-3(1)(1),, RAJKOT-GUJARAT vs. SHRI GIRISHKUMAR M. PURUSWANI,, RAJKOT-GUJARAT

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 405/RJT/2016[2008-09]Status: DisposedITAT Rajkot31 Jan 2023AY 2008-09

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(3)Section 147Section 148

reassessment order is correct in law and set aside the order passed by the Ld. CIT(A) and restore that of the Assessing Officer. 6. Per contra, Ld. A.R. Mr. Mehul Ranpura appearing for the Assessee submitted before us a Paper Book which contains various details namely the 148 notice and copy of the Licence issued to the assessee