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 150clear

Sorted by relevance

Delhi555Mumbai318Bangalore165Jaipur150Chennai129Hyderabad107Ahmedabad82Chandigarh64Pune48Kolkata45Raipur43Nagpur41Rajkot36Allahabad31Surat27Telangana23Amritsar21Lucknow20Indore16Guwahati12Cuttack10Karnataka9Visakhapatnam5Cochin5Patna5Orissa2SC2Jodhpur2Agra2Ranchi1Uttarakhand1Rajasthan1

Key Topics

Section 143(2)2Section 115Q2Deduction2

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009Supreme Court06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I

u/s 150(2) of the IT Act.” Section 150 of the Act reads as under: 35 “150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment or recomputation

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

C.A. No.-008945-008945 - 2019
Supreme Court
22 Nov 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 115QSection 143(2)Section 77A

u/s 46A in the hands of shareholders. However, taking the benefit of Article 13 of India-Mauritius DTAA, which provides for capital gain arising on transfer of shares of Mauritius resident taxable in that country and under Mauritius tax laws capital gain is totally exempt, entire transaction used to escape the tax net. Thus to plug this loop hole