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9 results for “section 68”+ Reopening of Assessmentclear

Sorted by relevance

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Key Topics

Section 14824Section 14719Section 6814Section 44A10Section 143(3)10Section 143(2)8Addition to Income7Reopening of Assessment6Section 1395Section 132

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

reopening of the assessment was validly done by the AO. Reference is drawn to provisions of Section 147 and 148 of the 1961 Act , which were in force at relevant time reads as under: Income escaping assessment. 147. If the [Assessing] Officer [has reason to believe] that any income chargeable to tax has escaped assessment for any assessment year

5

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

reopening of the assessment was validly done by the AO. Reference is drawn to provisions of Section 147 and 148 of the 1961 Act , which were in force at relevant time reads as under: Income escaping assessment. 147. If the [Assessing] Officer [has reason to believe] that any income chargeable to tax has escaped assessment for any assessment year

GALLANTT ISPAT LTD.,GORAKHPUR vs. DY./A.C.I.T. (CENTRAL WING), VARANASI

In the result, the appeal filed by the assessee is allowed

ITA 24/VNS/2023[2012-2013]Status: DisposedITAT Varanasi21 Nov 2023AY 2012-2013

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 148Section 245D(4)Section 68

reopened the assessment by issuing notice under section 148 of the Act on 29.3.2019. 3. In this regard the Assessing Officer referred to the report given by the Investigation Wing in the case of another alleged paper company named M/s. Anjali Suppliers Pvt. Limited. Since the investigation wing has reported that the assessee has availed accommodation entry

SANJAI KUMAR GUPTA,GORAKHPUR vs. ITO, WARD - 2(2), GORAKHPUR

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

ITA 59/VNS/2019[2010-2011]Status: DisposedITAT Varanasi21 Apr 2022AY 2010-2011

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year:2010-11 Shrisanjai Kumar Gupta The Income Tax Officer Ismailpur, Gorakhpur- V. Ward 2(2), Gorakhpur-273001, 273005, U.P. U.P. Pan: Aiwpg7908H (Appellant) (Respondent)

For Appellant: Shri Subhash Chand and Shri Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69

Assessment Year: 2010-11 Sanjai Kumar Gupta additions, or the matter may be restored back to the file of ld. CIT(A) for denovo adjudication on merits. 4.2 The ld. Sr. DR would submit that the assessee has not filed bank statements of lenders , and further that ingredients of Section 68 were not fulfilled by the assessee as the assessee

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

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

ITA 40/VNS/2022[2014-2015]Status: DisposedITAT Varanasi13 Jan 2023AY 2014-2015

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

reopening of the case by the AO by invoking provisions of Section 147, which objections were disposed off by the AO vide orders dated 16.09.2020. The assessee also did not comply with several notices issued by the Assessing Officer. The details are recorded in assessment order. Ultimately, the Assessing Officer assessed the income of the assessee at Rs.25

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

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

ITA 41/VNS/2022[2016-2017]Status: DisposedITAT Varanasi13 Jan 2023AY 2016-2017

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

reopening of the case by the AO by invoking provisions of Section 147, which objections were disposed off by the AO vide orders dated 16.09.2020. The assessee also did not comply with several notices issued by the Assessing Officer. The details are recorded in assessment order. Ultimately, the Assessing Officer assessed the income of the assessee at Rs.25

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

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

ITA 38/VNS/2022[2017-2018]Status: DisposedITAT Varanasi13 Jan 2023AY 2017-2018

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

reopening of the case by the AO by invoking provisions of Section 147, which objections were disposed off by the AO vide orders dated 16.09.2020. The assessee also did not comply with several notices issued by the Assessing Officer. The details are recorded in assessment order. Ultimately, the Assessing Officer assessed the income of the assessee at Rs.25

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

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

ITA 37/VNS/2022[2015-2016]Status: DisposedITAT Varanasi13 Jan 2023AY 2015-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

reopening of the case by the AO by invoking provisions of Section 147, which objections were disposed off by the AO vide orders dated 16.09.2020. The assessee also did not comply with several notices issued by the Assessing Officer. The details are recorded in assessment order. Ultimately, the Assessing Officer assessed the income of the assessee at Rs.25

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C.,, VARANASI

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

ITA 36/VNS/2022[2013-2014]Status: DisposedITAT Varanasi13 Jan 2023AY 2013-2014

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 44ASection 68

reopening of the case by the AO by invoking provisions of Section 147, which objections were disposed off by the AO vide orders dated 16.09.2020. The assessee also did not comply with several notices issued by the Assessing Officer. The details are recorded in assessment order. Ultimately, the Assessing Officer assessed the income of the assessee at Rs.25