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132 results for “reassessment u/s 147”+ Section 21clear

Sorted by relevance

Delhi2,138Mumbai1,969Bangalore639Chennai621Jaipur377Ahmedabad375Kolkata350Hyderabad347Chandigarh178Pune170Raipur137Rajkot132Surat123Indore120Amritsar85Lucknow62Nagpur60Patna55Visakhapatnam54Guwahati52Agra40Jodhpur40Telangana35Allahabad33Karnataka28Cochin25Dehradun23Cuttack21SC5Orissa5Panaji5Kerala3Ranchi3Gauhati2Himachal Pradesh2Rajasthan1Calcutta1Uttarakhand1Varanasi1

Key Topics

Section 147137Section 148136Addition to Income70Section 143(3)63Section 26351Section 25042Reopening of Assessment41Section 142(1)38Penalty

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

Showing 1–20 of 132 · Page 1 of 7

19
Cash Deposit19
Section 148A18
Reassessment18

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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

21. The assessee also raised additional grounds of appeal in ITA 177/Rjt/2024 for assessment year 2016-17, which are reproduced below: Legal ground: "The Learned Commissioner Appeals - 11, Ahmedabad erred in upholding action of the DCIT/ACIT, Central-1, Rajkot in issuing notice u/s 148 and framing of assessment u/s 147, which is bad in law." 22. Learned Counsel

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)

reassessment under Section 148 within the prescribed time limits. Further, Section 151 requires assessing officers to obtain sanction of the specified authority before issuing notice under Section 148. In Chhugamal Rajpal v. S P Chaliha, a three-Judge Bench of this Court held that Section 151 must be strictly adhered to because it contains "important safeguards." 65 Section 151 imposes

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)

reassessment under Section 148 within the prescribed time limits. Further, Section 151 requires assessing officers to obtain sanction of the specified authority before issuing notice under Section 148. In Chhugamal Rajpal v. S P Chaliha, a three-Judge Bench of this Court held that Section 151 must be strictly adhered to because it contains "important safeguards." 65 Section 151 imposes

KISHAN BEEJ,JAMNAGAR vs. ITO WARD 2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 384/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Apr 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.384/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Kishan Beej Ito, Wared-2(1) बनाम Kashivishvanath Road Jamnagar – 361 001 Nr. P & T Office Vs. Jamnagar – 361 001 Pan : Aacfk 2114 P (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 115BSection 142(1)Section 147Section 148Section 234ASection 250Section 271ASection 69Section 69A

147 r.w.s. 144 of the Act, by determining total income at Rs.22,40,770/- and making addition of Rs. 21,92,000/- u/s 69A of the Act. The notice u/s 148 of the Act is challenged by the assessee on two ( grievances )counts, Viz: (i)Notice is barred by limitation and (ii) Procedure laid down u/s 148A is not followed

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

21-12-2022 Date of pronouncement : 31-01-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These three appeals are filed by the Revenue as against the three Appellate orders all dated 05.08.2016 passed by the Commissioner of Income Tax (Appeals)-3, Rajkot arising out of the Re-assessment orders passed under section 143(3) r.w.s. 147

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 407/RJT/2016[2010-11]Status: DisposedITAT Rajkot31 Jan 2023AY 2010-11

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

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

21-12-2022 Date of pronouncement : 31-01-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These three appeals are filed by the Revenue as against the three Appellate orders all dated 05.08.2016 passed by the Commissioner of Income Tax (Appeals)-3, Rajkot arising out of the Re-assessment orders passed under section 143(3) r.w.s. 147

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

21-12-2022 Date of pronouncement : 31-01-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These three appeals are filed by the Revenue as against the three Appellate orders all dated 05.08.2016 passed by the Commissioner of Income Tax (Appeals)-3, Rajkot arising out of the Re-assessment orders passed under section 143(3) r.w.s. 147