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.

6 results for “reassessment”+ Section 91clear

Sorted by relevance

Mumbai984Delhi936Bangalore336Chennai322Ahmedabad253Jaipur215Hyderabad168Kolkata129Indore107Raipur88Chandigarh73Pune70Cochin67Surat65Rajkot60Visakhapatnam44Guwahati43Telangana35Lucknow32Patna32Amritsar30Agra28Nagpur26Cuttack21Jodhpur21Karnataka19Allahabad9Ranchi7SC6Calcutta6Panaji5Dehradun4Orissa4Rajasthan3Varanasi3Jabalpur1Kerala1

Key Topics

Section 144C6Section 153C6Section 1532Section 153(1)2Addition to Income2Search & Seizure2

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

C.A. No.-008580-008582 - 2011Supreme Court23 Jan 2024

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

Section 143Section 147Section 148Section 260A

reassessment order dated 21.03.2002 under Section 144/147 of the Act determining total income at Rs.13,91,700.00. Following the same

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

section in case of a conflict with what is contained in the non obstante clause as stated above. 83. Further, a non obstante clause has to be distinguished from the expression “subject to” where the latter would convey the idea of a provision yielding place to another provision or other provisions to which it is made subject to. Also

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

R.P.(C) No.-000400 - 2021Supreme Court07 Nov 2024

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- “6. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally

M/S. SUPER MALLS PRIVATE LIMITED. vs. PRINCIPAL COMMISSIONER OF INCOME TAX 8

C.A. No.-002006-002007 - 2020Supreme Court05 Mar 2020

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 132(1)Section 133ASection 153CSection 2

91 of Section 153C of the Act, I am satisfied that the document seized from the residence of Sh. Ved Parkash Bharti belongs to a person 10 i.e. Super Mall (P) Ltd., other than the person referred in section 153A. Accordingly, it is directed to issue such person (M/s Super Mall (P) Ltd.) notice and assess and reassess

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

C.A. No.-005769-005769 - 2022Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 26Section 6(3)

91 as under: (i) The Assessees, incorporated under the company law of Sikkim, are resident Indian companies. If any income accrued to them or was earned by them in India prior to 1st April 1990, then such income is taxable under the Act. (ii) The Revenue is justified in contending that the Assessees not having raised such objection

COMMNR. OF CUSTOMS (GENERAL), N. DELHI vs. GUJARAT PERSTORP ELECTRONICS LTD

The appeals are allowed

C.A. No.-008568-008569 - 2001Supreme Court05 Aug 2005
For Respondent: M/s. Gujarat Perstorp Electronics Ltd
Section 28(1)

reassessment under Chapter Heading 4911. According to him, at any rate, the entire value for the consignment which came under Air Way Bill was of Rs. 63.11 lacs (approx) as per Invoice Nos. 1836-02A and 1836-92B dated December 22, 1993 which could not be taken as value of drawings for the reason that the consideration