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 5Aclear

Sorted by relevance

Delhi34Raipur17Ranchi15Chennai14Jaipur13Bangalore10Mumbai7Panaji5Pune4Hyderabad3Indore3Cochin3Ahmedabad3Kolkata3Guwahati2Visakhapatnam1Cuttack1Jodhpur1Lucknow1Patna1

Key Topics

Section 271(1)(c)6Section 1483

RAGHURAM HUME PIPES PRIVATE LIMITED,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, appeal filed by the assessee is allowed

ITA 233/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2016-17

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A.233/Viz/2024 (ननधधारण वर्ा/ Assessment Year:2016-17) Raghuram Hume Pipes Private Limited, Vs. Assistant Commissioner Of Guntur-522002. Income Tax, Pan: Aaccr6125N Circle-2(1), Guntur. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri C. Subrahmanyam, Ca प्रत्यधथी की ओर से/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)
Section 274(2)

reassessment notice, and there was no deliberate act of concealment of furnishing of inaccurate particulars of income. 5. The Ld. CIT(A) failed to consider the submissions and explanations provided by the assessee, instead, the appeal was dismissed in summary and casual manner, which cannot sustain the test of legal scrutiny. 6. For these and other reasons that