BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “reassessment u/s 147”+ Section 546clear

Sorted by relevance

Delhi112Chennai77Mumbai46Kolkata34Bangalore22Ahmedabad16Jaipur15Indore7Cuttack7Chandigarh6Pune6Lucknow3Hyderabad3Jodhpur3Amritsar3Surat3Raipur2Rajkot2Visakhapatnam2Cochin1

Key Topics

Section 143(3)2

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

ITA 320/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22
Section 153A

reassessment shall be issued by the Assessing\nOfficer for the relevant assessment year or years unless\n(a) the Assessing Officer has in his possession books of account or other documents or\nevidence which reveal that the income, represented in the form of asset, which has\nescaped assessment amounts to or is likely to amount to fifty lakh rupees

JITENDRABHAI BHAGVANBHAI DALVADI,SURENDRANAGAR vs. ITO WARD 2, MORBI

In the result, the appeal of the assessee is allowed

ITA 466/RJT/2024[2011-12]Status: DisposedITAT Rajkot30 Sept 2025AY 2011-12

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Kalpesh Doshi, AR Shri Abhimanyu Singh Yadav, Sr-DR
For Respondent:
Section 124Section 127Section 143(3)Section 147Section 234ASection 250Section 254Section 271(1)(c)Section 68

147 of the Act. Thereafter, in compliance to Section 129 of the Act, a fresh notice u/s 142(1) r.w.s. 129 of the Act, dated 04.06.2018, was issued to the assessee, as there was change of incumbent. In response to the Jitendrabhai B Dalvadi 4 notice issued u/s 148 of the Act, the assessee was obliged to file his return