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5 results for “reassessment”+ Section 249(4)(b)clear

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Key Topics

Section 153A12Section 249(4)(b)6Section 143(3)6Section 1475Section 1485Addition to Income4Section 1323Search & Seizure3Section 142(1)2Exemption

YALAMARTHI LAKSHMI,YANAM vs. THE INCOME-TAX OFFICER, WARD- 1,, KAKINADA

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 189/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam20 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Hybrid Hearing) आयकर अपील सं./ I.T.A. No.189/Viz/2025 (धनिाारण िर्ा / Assessment Year: 2016-17) Yalamarthi Lakshmi, Vs. The Income Tax Officer, Yanam. Ward-1, Pan: Abhpy4417B Kakinada. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Shri Gvn Hari, Advocate प्रत्यार्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाई की तारीख / Date Of Hearing : 30/04/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 249Section 249(4)(b)Section 28

section 249(4)(b) of the Act. 3. The Ld. CIT(A) ought to have quashed the notice issued U/s. 148 of the Act as barred by limitation. 4. The Ld. CIT(A) ought to have quashed notice issued U/s. 148 of the Act as invalid and ought to have quashed the consequent reassessment

2

CHODISETTY HEMASHANKAR,TUNI vs. INCOME TAX OFFICER, WARD-1, TUNI

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 74/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.74/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2015-16) Chodisetty Hemashankar, Vs. The Income Tax Officer, Tuni. Ward-1, Pan: Akupc 0617 K Tuni. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 01/04/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 144Section 147Section 148Section 249(4)Section 249(4)(b)Section 69A

b), the present appeal is liable to be held as not eligible for admission and hence, the appeal is not admitted. ………….” 3. Aggrieved by the order of the Ld. CIT(A)-NFAC, the assessee is in appeal before the Tribunal by raising the following grounds of appeal: 4 “1. The order of the Ld. CIT(A) is contrary

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. ANUMOLU TIRUPATI RAYUDU(HUF),, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

reassess " to completed assessment proceedings. (vi) Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under section 153A merges into one. Only one assessment shall be made separately for each assessment year on the basis of the findings of the search and any other material existing or brought on the record

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 103/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

reassess " to completed assessment proceedings. (vi) Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under section 153A merges into one. Only one assessment shall be made separately for each assessment year on the basis of the findings of the search and any other material existing or brought on the record

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

reassess " to completed assessment proceedings. (vi) Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under section 153A merges into one. Only one assessment shall be made separately for each assessment year on the basis of the findings of the search and any other material existing or brought on the record