BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “reassessment”+ Section 117clear

Sorted by relevance

Mumbai269Delhi127Bangalore91Jaipur84Chennai78Raipur52Chandigarh43Kolkata35Pune34Guwahati33Ahmedabad24Allahabad23Rajkot16Hyderabad14Indore14Amritsar12Lucknow12Surat11Cochin10SC8Cuttack5Panaji4Jodhpur3Dehradun3Visakhapatnam2Ranchi1

Key Topics

Section 1483Section 143(3)2Section 1472Section 692Addition to Income2

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

ITA 2000/HYD/2017[2007-08]Status: DisposedITAT Visakhapatnam09 Sept 2025AY 2007-08

Bench: Us:

Section 143(3)

reassessment order under Sec. 143(3) r.w.s 147, dated 31.03.2015, inter alia, for the reason that the same had been passed in violation of the mandate of the “1st proviso” of Sec. 147 of the Act. Admittedly, as stated by the Ld. A.R and, rightly so, in a case where an assessment had earlier been made under Section

INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA vs. SREELAKSHMI MUSUNURU, PENAMALURU

ITA 278/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.278/Viz/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Income Tax Officer, Vs. Sreelakshmi Musunuru, Ward-2(3), Penamaluru. Vijayawada. Pan: Aojpm4884K (Appellant) (Respondent)

For Appellant: Sri C. Subrahmanyam, CA
For Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 147Section 148Section 149(1)(b)Section 69

Section 143(3) of the Act, dated 16.12.2015 could not have sought to dislodge her concluded assessment after the expiry of a period of four years from the end of the relevant assessment year, i.e., beyond 31.03.2018. 25. Analyzing the scope of the “1st proviso” to Sec. 147 of the Act, which contemplates that where assessment in the assesse