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.

5 results for “reassessment u/s 147”+ Section 2(22)(e)clear

Sorted by relevance

Mumbai1,662Delhi1,450Bangalore601Chennai598Kolkata294Ahmedabad289Jaipur237Hyderabad233Chandigarh129Indore114Rajkot108Pune90Raipur81Surat80Lucknow54Visakhapatnam51Nagpur49Guwahati45Patna38Amritsar34Agra30Telangana29Cochin27Jodhpur27Cuttack21Karnataka20Allahabad18Dehradun15SC5Orissa4Ranchi3Kerala2Gauhati2Rajasthan1Jabalpur1Uttarakhand1Varanasi1Panaji1

Key Topics

Section 2634Section 143(2)3Addition to Income3Deduction3Section 1432Section 1482Section 115Q2

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

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

Section 153ASection 2(45)Section 4Section 5

e. In short, assessment on undisclosed income for block period is an independent assessment from the rest of the assessments all of which put together would rest in assessment in total income. (vii) Section 158BC provides the procedure for block assessment and determine the undisclosed income of the block period in the manner laid down in Section 158BB

COMMR.OF INCOME TAX,CHENNAI vs. M/S ALAGENDRAN FINANCE LTD

C.A. No.-003301-003301 - 2007Supreme Court27 Jul 2007
M/s. Alagendran Finance Ltd
For Respondent:
Section 143Section 148Section 263

E N T CIVIL APPEAL NO. 3301 OF 2007 [Arising out of SLP (Civil) No. 18372 of 2006] S.B. SINHA, J : 1. Leave granted. 2. Whether for the purpose of computing the period of limitation envisaged under Sub-section (2) of Section 263 of the Income Tax Act, 1961 (for short "the Act"), the date of order of assessment

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

C.A. No.-008945-008945 - 2019Supreme Court22 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

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

e) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax. (f) Income-tax Officers” Section 117 of the Act provides for appointment of Income-tax authorities. Control of Income-tax authorities is specified in Section 118 in the following terms: “118. The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities

NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

C.A. No.-001008-001008 - 2020Supreme Court03 Apr 2020

Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO

Section 142(1)Section 143Section 143(2)Section 148

E N T Deepak Gupta, J. 1. The   appellant   New   Delhi   Television   Limited   (hereinafter referred to as ‘the assessee’) is an Indian company engaged in running   television   channels   of   various   kinds.     It   has   various foreign subsidiaries to which we shall refer in detail later on but we are concerned mainly with the subsidiary based in the United Kingdom   (UK)   named