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6 results for “reassessment u/s 147”+ Section 206clear

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Delhi246Mumbai241Chennai99Ahmedabad68Bangalore47Jaipur45Raipur34Chandigarh32Kolkata24Pune24Nagpur17Hyderabad13Surat10Allahabad10Lucknow8Rajkot6Karnataka3Jodhpur3Amritsar2Indore2Cuttack1

Key Topics

Section 2638Section 1475Addition to Income5Section 1484Section 1443Reassessment3Section 682Section 1432Section 143(1)

SOBER CERAMICS,MORBI vs. ITO, WARD-4, MORBI, MORBI

In the result, appeal of the assessee is allowed

ITA 165/RJT/2024[2016-17]Status: DisposedITAT Rajkot28 Feb 2025AY 2016-17
For Appellant: Shri Mehul Ranpura, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 131Section 143(3)

u/s 143(3) of the Act and not based on\nreopening under section 147 of the Act. In this order, the Department\nis not in appeal before the Tribunal, however, the addition was made\nby the assessing officer based on the findings of the Anti-Evasion\nSection, Central Excise Commissionerate, Rajkot, which were\nrejected/ reversed by the Customs, Excise

SHRI SHAMJIBHAI SADHABHAI KANGAD,GANDHIDHAM-KUTCH vs. THE DCIT CENTRAL CIRCLE-1 , RAJKOT

ITA 320/RJT/2022[2021-22]Status: DisposedITAT Rajkot
2
Bogus Purchases2
31 Jul 2025
AY 2021-22
Section 153A

206\nOpening cash on\nhand\n01.08.2020\nTotal\n53,75,45,607 26,67,16,375 27,08,29,232\nHence, for the assessment year 2013–14, the assessing officer made addition in\nthe hands of the assessee, 20% of the total unaccounted receipt Rs.3,22,89,423/-\nShri Shamjibhai Shadabhai Kangad & Ors.\nIT(SS)A Nso.11 to 23/RJT/2022

CHAMPUBHAI DESABHAI VALA,AMRELI vs. THE I.T.O., WARD 3(1)(4), AMRELI, AMRELI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 206/RJT/2024[2013-14]Status: DisposedITAT Rajkot22 Apr 2025AY 2013-14
For Appellant: \n1 The learned Commissioner (Appeals), National Faceless Appeal Centre, Delhi
Section 115BSection 144Section 144rSection 147Section 148Section 68

206 /RJT/ 2024\n(निर्धारणवर्ष / Assessment Year: (2013-14)\n(Hybrid Hearing)\nChampubhai Desabhai Vala\nVs.\nThe ITO, ward-3(1)(4), Amreli\nAt Dholariya, Tal. Dhari\nC/o. Income Tax Office, “Ganga\nAmreli, Dholarva - 365630\nBhuvan\" Nr. Keriya Road, Railway\nAmreli - 365601\nस्थायी लेखासं./जीआइआरसं./PAN/GIR No.: AMMPV3156G\n(Appellant)\n(Respondent)\nAppellant by\n: Ms. Devina Patel

MANSUKHBHAI KANJIBHAI SAKARIYA,RAJKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT-1, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 318/RJT/2024[2016-17]Status: DisposedITAT Rajkot27 Aug 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.318/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner Of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. Pan : Aslps 7027 E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

For Appellant: Shri Rajendra Singhal, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 144BSection 147Section 263

147 r.w.s. 144B of the MansukhbhaiKanjibhai Sakariya Vs. Pr.CIT 4 Income tax Act, 1961 on 28.03.2022, is erroneous and prejudicial to the interest of the revenue. 4.Considering above such facts, notice u/s 263 of the Income-tax Act, 1961, was issued by ld.PCIT, on 29.02.2023 and duly served upon the assessee.The ld. PCIT stated in the notice that assessee case

THE DCIT, CIRCLE-1 (1), , RAJKOT vs. M/S. DHRUV CRAFT MILL PVT. LTD., VILLAGE: - LILAPAR, TAL. & DIST. MORBI,

In the result, both the appeals filed by the Revenue are hereby dismissed

ITA 206/RJT/2022[2014-15]Status: DisposedITAT Rajkot03 Nov 2023AY 2014-15

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

Section 143Section 143(1)Section 148

reassessment order passed under section 143 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2014-15 & 2015-16. Since I.T.A Nos. 206 & 207/Rjt/2022 A.Ys. 2014-15 & 2015-16 Page No 2 DCIT Vs. M/s. Dhruv Craft Mill Pvt. Ltd. identical issue of bogus purchase is involved in both cases

THE DCIT, CIRCLE-1 (1), , RAJKOT vs. M/S. DHRUV CRAFT MILL PVT. LTD., VILLAGE: - LILAPAR, TAL. & DIST. MORBI,

In the result, both the appeals filed by the Revenue are hereby dismissed

ITA 207/RJT/2022[2015-16]Status: DisposedITAT Rajkot03 Nov 2023AY 2015-16

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

Section 143Section 143(1)Section 148

reassessment order passed under section 143 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2014-15 & 2015-16. Since I.T.A Nos. 206 & 207/Rjt/2022 A.Ys. 2014-15 & 2015-16 Page No 2 DCIT Vs. M/s. Dhruv Craft Mill Pvt. Ltd. identical issue of bogus purchase is involved in both cases