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.

1 result for “reassessment”+ Section 194Jclear

Sorted by relevance

Chennai12Delhi12Jaipur9Patna6Mumbai6Bangalore3Kolkata2Jodhpur2Visakhapatnam1Cuttack1Lucknow1Ahmedabad1

Key Topics

Section 143(3)2Section 1482Section 143(2)2

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

194J (as per 26AS) were more than the receipts shown in the return of income; and (ii) cash deposits in savings bank accounts were more Page. No 2 I.T.A.No.639/VIZ/2025 Arimilli Rama Krishna than the turnover. The AO, vide his order passed under section 143(3) of the Act dated 27.06.2016, framed the assessment and accepted the income returned