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5 results for “reassessment u/s 147”+ Section 196clear

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Delhi257Mumbai197Bangalore88Jaipur57Chandigarh39Raipur39Chennai24Ahmedabad22Guwahati21Kolkata16Nagpur14Cuttack14Lucknow14Jodhpur9Hyderabad9Indore9Patna5Surat5Pune3Amritsar3Rajkot2Visakhapatnam1Ranchi1Gauhati1

Key Topics

Section 40A(3)12Section 254(1)4Section 143(3)4Disallowance4Section 1442Section 1482

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY.CIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 3278/AHD/2015[2012-13]Status: DisposedITAT Surat09 Nov 2021AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

196/-.The assessee is showing good turnover as well as profit on sale of cracker. The assessee is not a general business. The assessee- society running its activity under the control of State Government, Board, Select Committee, who are not having vested interest. The books of assessee are audited by State Government and internal auditors as well as by independent

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 2386/AHD/2016[2009-10]Status: Disposed
ITAT Surat
09 Nov 2021
AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

196/-.The assessee is showing good turnover as well as profit on sale of cracker. The assessee is not a general business. The assessee- society running its activity under the control of State Government, Board, Select Committee, who are not having vested interest. The books of assessee are audited by State Government and internal auditors as well as by independent

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE ACIT.,CIRCLE-6,, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 2198/AHD/2015[2009-10]Status: DisposedITAT Surat09 Nov 2021AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

196/-.The assessee is showing good turnover as well as profit on sale of cracker. The assessee is not a general business. The assessee- society running its activity under the control of State Government, Board, Select Committee, who are not having vested interest. The books of assessee are audited by State Government and internal auditors as well as by independent

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DCIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 1764/AHD/2017[2014-15]Status: DisposedITAT Surat09 Nov 2021AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

196/-.The assessee is showing good turnover as well as profit on sale of cracker. The assessee is not a general business. The assessee- society running its activity under the control of State Government, Board, Select Committee, who are not having vested interest. The books of assessee are audited by State Government and internal auditors as well as by independent

MANISH KISHORBHAI CHOPDA,SURAT vs. ITO, WARD 3(2)(5), SURAT

In the result, the appeal of the assessee is allowed

ITA 288/SRT/2025[2009-10]Status: DisposedITAT Surat18 Aug 2025AY 2009-10

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 288/Srt/2025 ("नधा"रण वष" / Assessment Year: (2009-10) (Hybrid Hearing) Manish Kishorbhai Chopda Vs. Income Tax Officer, Ward – 3(2)(5), B 904, Vrajratna Residency, Nr. Room No. 619, Aayakar Bhavan, Nr. Vrajchowk, Sarthana Jakatnaka, Majura Gate, Surat – 395001 Varachha, Surat – 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp 4108 M (Appellant) (Respondent)

For Appellant: Shri Mayank A. Ogrivala, CAFor Respondent: Shri Ajay Uke, Ld. Sr. DR
Section 144Section 148

section under the Income Tax Act, 1961, thereby rendering the addition bad in law. The learned CIT(A) further erred in sustaining such an addition without rectifying this legal defect 5. On the facts and in law, the learned Assessing Officer passed the reassessment order u/s 144 without proper application of mind by mechanically adding total bank credits, including amounts