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4 results for “reassessment u/s 147”+ Section 151Aclear

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Key Topics

Section 142(1)12Section 1479Section 148A4Section 151A4Addition to Income4Section 1483Section 2503Section 142B3

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 505/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

147 r.w.s. 144 r.w.s. 144B by the National Faceless Assessment Centre (NFAC) is without jurisdiction and bad in law, as the NFAC had no statutory authority to frame assessments in faceless mode prior to 29-03-2022. 2. It is submitted the notice u/s. 142(1) of the Act was issued by National Faceless Assessment Centre, Delhi

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 501/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

147 r.w.s. 144 r.w.s. 144B by the National Faceless Assessment Centre (NFAC) is without jurisdiction and bad in law, as the NFAC had no statutory authority to frame assessments in faceless mode prior to 29-03-2022. 2. It is submitted the notice u/s. 142(1) of the Act was issued by National Faceless Assessment Centre, Delhi

TIRATHRAJ RAJMURAT MAURYA,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 504/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

147 r.w.s. 144 r.w.s. 144B by the National Faceless Assessment Centre (NFAC) is without jurisdiction and bad in law, as the NFAC had no statutory authority to frame assessments in faceless mode prior to 29-03-2022. 2. It is submitted the notice u/s. 142(1) of the Act was issued by National Faceless Assessment Centre, Delhi

VIVEK KHABIA,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, ground No. 3 is allowed and ground No

ITA 1072/SRT/2024[2018-19]Status: DisposedITAT Surat05 Mar 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1072/Srt/2024 (Ay 2018-19) (Physical Court Hearing) Vivek Khabia Income Tax Officer, Ward- H.No.1187-90-91, 1089, Office 2(3)(4), Surat, Aaykar Bhavan, बनाम No.411, New Dtc Gheekanta Majura Gate, Surat-395 001 Vs Road, Nr. Bhavani Vad Temple, Haripura, Surat-395 003 [Pan : Avspk 5724 E] अपीलाथ"/Appellant ""थ" /Respondent

Section 133(6)Section 145(3)Section 147Section 148Section 148ASection 151ASection 254(1)Section 28

151A of the Act. 2.0 On facts and circumstances of the case and in law, Ld. CIT(A) erred in confirming the validity of notice u/s 148, though issued without following the procedure prescribed u/s 148A and in absence of information that suggests the income chargeable to tax has escaped assessment. 3.0 On facts and circumstances of the case