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4 results for “reassessment u/s 147”+ Section 2(14)(iii)clear

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Key Topics

Section 14812Section 253(3)5Section 1473Section 1443Section 143(2)3Section 144r2Addition to Income2

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

reassessment was framed by the AO without issuing notice u/s 143(2). The assessee never filed any return of income in pursuance to notice issued by the AO u/s 148, and hence the AO rightly invoked provisions of Section 144 and framed best judgment assessment. The AO duly issued notices u/s 142(1) as well SCN u/s 144 , dated

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

reassessment was framed by the AO without issuing notice u/s 143(2). The assessee never filed any return of income in pursuance to notice issued by the AO u/s 148, and hence the AO rightly invoked provisions of Section 144 and framed best judgment assessment. The AO duly issued notices u/s 142(1) as well SCN u/s 144 , dated

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)

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 disposed of without giving proper opportunity

RADHEY SHYAM,AGRA vs. INCOME TAX OFFICER, WARD 2(3), VARANASI

In the result, the appeal of the assesseein ITA No

ITA 42/VNS/2022[2012-2013]Status: DisposedITAT Varanasi07 Feb 2023AY 2012-2013

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2012-13 Shriradheyshyam Income Tax Officer, 308, Sector 16, Avasvikas Colony V. Ward-2(3),Aayakarbhawan, Sikandra,Agra-282007, U.P.. Maqboolalam Road Pan:Aikps7948H Varanasi-221002,U.P.. (Appellant) (Respondent)

Section 143(2)Section 144Section 148Section 250Section 253(3)Section 48

147 and issued notice u/s 148 of the Act, dated 25.03.2019 to the assessee. As is emerging from records that the assessee did not file any return of income even in pursuance of notice issued by the AO u/s 148. The assesseesent letter before the AO, stating that the assessee had sold his parental land for Rs.43 lacs