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4,094 results for “reassessment”+ Section 144clear

Sorted by relevance

Mumbai720 Delhi704 Ahmedabad294 Jaipur279 Chennai272 Bangalore186 Hyderabad186 Pune151 Kolkata141 Raipur139 Rajkot122 Chandigarh107 Indore94 Surat87 Visakhapatnam86 Patna81 Amritsar69 Agra55 Nagpur49 Lucknow42 Cuttack41 Jodhpur36 Guwahati34 Allahabad28 Cochin26 Dehradun24 Panaji19 Ranchi11 Jabalpur7 Varanasi4

Key Topics

Section 148154 Section 147137 Addition to Income75 Section 14458 Section 143(3)52 Section 69A39 Reassessment38 Section 148A37 Cash Deposit25 Section 250

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

ITA 2006/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

reassessment order passed under Section 147 r.w.s. 144 of the Act by the AO are illegal, invalid, without jurisdiction and barred

Showing 1–20 of 4,094 · Page 1 of 205

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23

Natural Justice22

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

ITA 2005/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Sept 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

reassessment order passed under Section 147 r.w.s. 144 of the Act by the AO are illegal, invalid, without jurisdiction and barred

K K SPUN INDIA LIMITED,DELHI vs. DCIT, JHANDEWALAN DELHI

The appeals of the assessee are allowed

ITA 2005/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Jan 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

reassessment order passed under Section 147 r.w.s. 144 of the Act by the AO are illegal, invalid, without jurisdiction and barred

K K SPUN INDIA LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-2 NEW DELHI, JHANDEWALAN DELHI

The appeals of the assessee are allowed

ITA 2006/DEL/2024[2019-20]Status: DisposedITAT Delhi03 Jan 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

reassessment order passed under Section 147 r.w.s. 144 of the Act by the AO are illegal, invalid, without jurisdiction and barred

SHAKUNTALA KAMBLE (LEGAL REPRESENTATIVE OF PREMCHAND KAMBLE),THANE vs. DCIT -CENT. CIR `, THANE

ITA 1764/MUM/2021[2005-06]Status: DisposedITAT Mumbai30 Aug 2023AY 2005-06

For Appellant: Shri Pravin TembhekarFor Respondent: Shri K.C. Selvamani

Section 142Section 143(3)Section 144Section 147Section 153ASection 253(3)

reassessment orders passed under Section 143(3) read with Section 147 of the Act for the Assessment Years 2007-08 and 2008-09. Whereas, the 3 appeals preferred by the Revenue are cross-appeals pertain to the assessment order passed under Section 144

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1296/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2017-18

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment orders passed by the Income Tax Officer, Ward–2(1)(1), Ahmedabad [hereinafter referred to as “Assessing Officer or AO”] under section 147 r.w.s. 144

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1295/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2016-17

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment orders passed by the Income Tax Officer, Ward–2(1)(1), Ahmedabad [hereinafter referred to as “Assessing Officer or AO”] under section 147 r.w.s. 144

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1292/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2013-14

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment orders passed by the Income Tax Officer, Ward–2(1)(1), Ahmedabad [hereinafter referred to as “Assessing Officer or AO”] under section 147 r.w.s. 144

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1293/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2014-15

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment orders passed by the Income Tax Officer, Ward–2(1)(1), Ahmedabad [hereinafter referred to as “Assessing Officer or AO”] under section 147 r.w.s. 144

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

ITA 1294/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2015-16

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

For Appellant: Shri Veerabadram Vislavath, Sr.DR

Section 139(1)Section 144BSection 147Section 250

reassessment orders passed by the Income Tax Officer, Ward–2(1)(1), Ahmedabad [hereinafter referred to as “Assessing Officer or AO”] under section 147 r.w.s. 144

ACIT (CC) -8(2) , MUMBAI vs. M/S. HELIOS MERCANTILE LTD, MUMBAI

ITA 1742/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

144 of the act has\nbeen passed by the AO by taking approval from authority\ncompetent to grant approval under section 153D of the act.\"\n026. From the above decision of the learned CIT – A, it is apparent that\nhe has not decided whether approving authority has granted such\napprovals without application of mind or not. Before us the assessee

HELIOS MERCANTILE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

ITA 1306/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

144 of the act has\nbeen passed by the AO by taking approval from authority\ncompetent to grant approval under section 153D of the act.\"\n026. From the above decision of the learned CIT – A, it is apparent that\nhe has not decided whether approving authority has granted such\napprovals without application of mind or not. Before us the assessee

SHRIVALLABH PITTE INDUSTRIES LTD ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX,CENTRAL CIRLE -6(1) , MUMBAI

ITA 1336/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

144 of the act has\nbeen passed by the AO by taking approval from authority\ncompetent to grant approval under section 153D of the act.\"\n026. From the above decision of the learned CIT – A, it is apparent that\nhe has not decided whether approving authority has granted such\napprovals without application of mind or not. Before us the assessee

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 824/BANG/2025[2016-17]Status: DisposedITAT Bangalore24 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R

Section 143(2)Section 144Section 148Section 234ASection 250

reassessment order cannot be condoned. It was held by the Hon’ble Supreme Court that for the purpose of framing of a valid assessment, issuance of a notice under section 143(2) of the Act cannot be dispensed with. Thus from the aforesaid discussions, we come to the conclusion that for the AO to take recourse to section 144

INTACT DEVELOPERS PRIVATE LIMITED ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 823/BANG/2025[2015-16]Status: DisposedITAT Bangalore24 Nov 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R

Section 143(2)Section 144Section 148Section 234ASection 250

reassessment order cannot be condoned. It was held by the Hon’ble Supreme Court that for the purpose of framing of a valid assessment, issuance of a notice under section 143(2) of the Act cannot be dispensed with. Thus from the aforesaid discussions, we come to the conclusion that for the AO to take recourse to section 144

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1741/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

144 of the act has\nbeen passed by the AO by taking approval from authority\ncompetent to grant approval under section 153D of the act.\"\n026. From the above decision of the learned CIT – A, it is apparent that\nhe has not decided whether approving authority has granted such\napprovals without application of mind or not. Before us the assessee

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1744/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

144 of the act has\nbeen passed by the AO by taking approval from authority\ncompetent to grant approval under section 153D of the act.\"\n026. From the above decision of the learned CIT – A, it is apparent that\nhe has not decided whether approving authority has granted such\napprovals without application of mind or not. Before us the assessee

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(1), MUMBAI

ITA 1305/MUM/2022[2018-2019]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-2019

144 of the act has\nbeen passed by the AO by taking approval from authority\ncompetent to grant approval under section 153D of the act.\"\n026. From the above decision of the learned CIT – A, it is apparent that\nhe has not decided whether approving authority has granted such\napprovals without application of mind or not. Before us the assessee

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI.

ITA 1302/MUM/2022[2017-2018]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-2018

144 of the act has\nbeen passed by the AO by taking approval from authority\ncompetent to grant approval under section 153D of the act.\"\n026. From the above decision of the learned CIT – A, it is apparent that\nhe has not decided whether approving authority has granted such\napprovals without application of mind or not. Before us the assessee

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI, MUMBAI

ITA 1308/MUM/2022[2017-2018]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-2018

144 of the act has\nbeen passed by the AO by taking approval from authority\ncompetent to grant approval under section 153D of the act.\"\n026. From the above decision of the learned CIT – A, it is apparent that\nhe has not decided whether approving authority has granted such\napprovals without application of mind or not. Before us the assessee