BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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”+ Section 40A(2)(b)clear

Sorted by relevance

Mumbai91Delhi56Chennai55Amritsar36Bangalore35Jaipur27Raipur25Hyderabad17Rajkot17Agra14Pune11Jodhpur10Guwahati9Indore8Ahmedabad8Lucknow8Patna8Nagpur7Cochin6Kolkata6Surat2Dehradun1Cuttack1

Key Topics

Section 1483Section 143(3)2Section 682Section 40A2

HI-TECH MARKETING,SURAT vs. INCOME TAX OFFICER WARD 3(1)(4), SURAT

In the result, the Ground no

ITA 17/SRT/2017[2010-11]Status: DisposedITAT Surat02 Sept 2020AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainihi-Tech Marketing, The Income – Tax Officer, 114, Belgium Tower, Old Ward -3(1)(4), Surat Linear Bus Stop, Station Road, Surat – 395 003. Vs Pan : Aabfh5705N Appellant Respondednt

Section 143(3)Section 147Section 148Section 253Section 254(1)Section 40ASection 40A(2)Section 40A(2)(b)

section (u/s) 143(3) of the Act on 12/03/2013. Subsequently, the case was reopened u/s.147 of the Income Tax Act. Notice u/s.148 dated 26/03/2015 served upon the assessee. In response to notice u/s.148 dated 26/03/2015, the assessee filed its reply dated 09/04/2015. In reply the assessee contended that return filed on 31/09/2010 may be considered as return in response

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

40A(3), whereas, in the assessment order assessing officer has made addition of INR 4.365 crores. That the show-cause issued by the Ld. assessing officer through proposing disallowance of Rs.1.24 crores, the addition was ultimately made to the tune of Rs.4.265 crores violating of the principle of natural justice.” In this regard, Ld Counsel also relied on the judgment