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7 results for “reassessment u/s 147”+ Section 220(2)clear

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Key Topics

Section 153C14Addition to Income7Section 1475Section 1315Bogus/Accommodation Entry5Bogus Purchases5Section 1322Section 143(3)2

ACIT, CIRCLE-1(1),, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 36/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2016-17

Bench: Us:

For Appellant: None
Section 131Section 147

220/-. 11. Aggrieved, the assessee company carried the matter in appeal before the CIT(A), who found favour with the contentions advanced by the assessee company and reiterated the view that was taken by him on merits while disposing off the assessee’s appeal against the earlier order u/s 147 of the Act, dated 25.03.2022. Accordingly, the CIT(A) held

THE INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 35/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2014-15

Bench: Us:

For Appellant: None
Section 131Section 147

220/-. 11. Aggrieved, the assessee company carried the matter in appeal before the CIT(A), who found favour with the contentions advanced by the assessee company and reiterated the view that was taken by him on merits while disposing off the assessee’s appeal against the earlier order u/s 147 of the Act, dated 25.03.2022. Accordingly, the CIT(A) held

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 37/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

220/-. 11. Aggrieved, the assessee company carried the matter in appeal before the CIT(A), who found favour with the contentions advanced by the assessee company and reiterated the view that was taken by him on merits while disposing off the assessee’s appeal against the earlier order u/s 147 of the Act, dated 25.03.2022. Accordingly, the CIT(A) held

ACIT, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 34/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2013-14

Bench: Us:

For Appellant: None
Section 131Section 147

220/-. 11. Aggrieved, the assessee company carried the matter in appeal before the CIT(A), who found favour with the contentions advanced by the assessee company and reiterated the view that was taken by him on merits while disposing off the assessee’s appeal against the earlier order u/s 147 of the Act, dated 25.03.2022. Accordingly, the CIT(A) held

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 38/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

220/-. 11. Aggrieved, the assessee company carried the matter in appeal before the CIT(A), who found favour with the contentions advanced by the assessee company and reiterated the view that was taken by him on merits while disposing off the assessee’s appeal against the earlier order u/s 147 of the Act, dated 25.03.2022. Accordingly, the CIT(A) held

SESHA SAI TOWNSHIP PVT.LTD.,,HYDERABAD vs. THE ACIT,, VIJAYAWADA

In the result, appeals of the assessee are allowed

ITA 301/VIZ/2015[2007-08]Status: DisposedITAT Visakhapatnam11 Jan 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.301 & 302/Viz/2015 (ननधधारण वर्ा/ Assessment Year: 2007-2008 & 2008-09) Sri Sesha Sai Township P. Ltd. Vs. Asst.Commissioner Of D.No.40-7-9/1, 1St Floor Income Tax Moghalrajpuram Road Central Circle Labbipet Vijayawada Vijayawada [Pan : Aakcs2094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.Chandramouleswara Rao, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri M.ChandramouleswaraFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153C

2 and 3 relating to providing the copies of the satisfaction recorded by the AO of Sai Teja Housing & Estates for initiating the proceedings u/s 153C of the Act, in the case of the assessee stating that the query is similar to that of the earlier query and enclosed Annexure –‘A’, copy of the order sheet of the Sri Seshasai

SESHA SAI TOWNSHIP PVT.LTD.,,HYDERABAD vs. THE ACIT,, VIJAYAWADA

In the result, appeals of the assessee are allowed

ITA 302/VIZ/2015[2008-09]Status: DisposedITAT Visakhapatnam04 Jan 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.301 & 302/Viz/2015 (ननधधारण वर्ा/ Assessment Year: 2007-2008 & 2008-09) Sri Sesha Sai Township P. Ltd. Vs. Asst.Commissioner Of D.No.40-7-9/1, 1St Floor Income Tax Moghalrajpuram Road Central Circle Labbipet Vijayawada Vijayawada [Pan : Aakcs2094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.Chandramouleswara Rao, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri M.ChandramouleswaraFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153C

2 and 3 relating to providing the copies of the satisfaction recorded by the AO of Sai Teja Housing & Estates for initiating the proceedings u/s 153C of the Act, in the case of the assessee stating that the query is similar to that of the earlier query and enclosed Annexure –‘A’, copy of the order sheet of the Sri Seshasai