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7 results for “reassessment u/s 147”+ Cash Depositclear

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Key Topics

Section 14724Section 14819Section 1447Section 271(1)(b)7Section 271(1)(c)4Cash Deposit4Section 249(4)(b)3Section 142(1)3Reassessment

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 124/VNS/2020[2009-2010]Status: DisposedITAT Varanasi19 May 2023AY 2009-2010

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 253(3)

reassessment order dated 19.11.2019 passed u/s 147 r.w.s. 143(3) is null and void because it suffers from jurisdictional material and it has been made without jurisdiction and authority of law. There is no record of satisfaction and sanction for issue of notice u/s 148. 2. The appellate order dated 19.11.2019 is against the natural justice because appeal has been

PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER

3
Limitation/Time-bar3
Penalty3
Section 1512

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 125/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava

For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)

cash deposits of Rs.14,92,400/- made by the assessee in his bank account during the year under consideration as his unexplained income and added the same to the total income of the assessee. Apart from this, the AO also added a sum of Rs.6,120/- to the total income of the assessee under the head ‘other source of income

PANKAJ KUMAR GUPTA,AZAMGARH vs. ITO WARD3(1), INCOME TAX OFFICE AZAMGARH

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 126/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava

For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)

cash deposits of Rs.14,92,400/- made by the assessee in his bank account during the year under consideration as his unexplained income and added the same to the total income of the assessee. Apart from this, the AO also added a sum of Rs.6,120/- to the total income of the assessee under the head ‘other source of income

SHRI PRAKASH YADAV,BALLIA vs. INCOME TAX OFFICE, WARD - 2(4), BALLIA

In the result, the appeal of the assessee in ITA No

ITA 51/VNS/2022[2012-2013]Status: HeardITAT Varanasi12 Jan 2023AY 2012-2013

Bench: Ramit Kocharassessment Year:2012-13 Shri Prakash Yadav, Income Tax Officer, Rampur, Boha, Akhar, V. Ward-2(4), Ballia-277401, Uttar Pradesh Ballia-277401, U.P. Pan:Agvpy3320Q (Appellant) (Respondent)

Section 144Section 147Section 148Section 210Section 249(4)(b)Section 250

147 of the 1961 Act(ITBA/COM/F/17/2019- 20/1022201265(1)). I.T.A. No.51/VNS/2022 Assessment Year:2012-13 2 Shri Prakash Yadav v. ITO, Ward 2(4), Ballia, U.P. 2. The grounds of appeal raised by assessee in memo of appeal filed with Income-Tax Appellate Tribunal, Varanasi Circuit Bench, Varanasi (hereinafter called “the tribunal”) reads as under: “1. Because the Ld. Commissioner

SMT. ANITA AWASTHI,JAIPUR vs. ITO, WARD - 3(5), SONEBHADRA

In the result, appeal filed by the assessee in ITA No

ITA 243/VNS/2019[2010-2011]Status: DisposedITAT Varanasi03 Jun 2022AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2010-11 Smt. Anita Awasthi, Ito, Ward-3(5), 1142, Block-36, V. Income Tax Office, Sonebhadra, Rangoli Gardens, Uttar Pradesh Kanakpura, Jaipur, Rajasthan, 302021 Pan:Acbpa9520E (Appellant) (Respondent)

For Appellant: Shri T.P. Shukla, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 144Section 147Section 271(1)(b)Section 273B

reassessment proceedings . The AO observed that penalty notice u/s 271(1)(b) was served on the assessee along with assessment order passed by AO u/s 144 read with Section 147, but no reply was received by the AO. Further , Show Cause Notice(SCN) under Section 271(1)(b) dated 17.05.2018 was issued by the AO show-causing assessee

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

cash withdrawals totaling close to Rs. 1 crore. The head office of Oven Commerce is at Howrah, and as per the company website it is engaged as a corporate agent in the insurance business. Incidentally both the accounts of Gaadheya Developers and Sagar Township have been opened in Howrah around the same time in September 2008, have the same address

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

cash withdrawals totaling close to Rs. 1 crore. The head office of Oven Commerce is at Howrah, and as per the company website it is engaged as a corporate agent in the insurance business. Incidentally both the accounts of Gaadheya Developers and Sagar Township have been opened in Howrah around the same time in September 2008, have the same address