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5,739 results for “reassessment”+ Section 144clear

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Delhi1,186 Mumbai1,031 Chennai372 Jaipur356 Ahmedabad352 Bangalore309 Hyderabad252 Kolkata237 Pune188 Raipur148 Surat125 Amritsar121 Chandigarh120 Rajkot111 Indore109 Visakhapatnam99 Patna84 Agra69 Cuttack62 Cochin55 Lucknow52 Nagpur49 Guwahati47 Allahabad30 Jodhpur30 Dehradun26 Telangana25 Panaji20 Karnataka17 SC16 Ranchi14 Jabalpur9 Varanasi8 Orissa3 Calcutta3 Rajasthan2 Uttarakhand1 K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 147124 Section 148112 Addition to Income70 Section 143(3)58 Section 14443 Reassessment35 Section 25034 Section 26328 Section 153C25 Section 143(2)

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

Showing 1–20 of 5,739 · Page 1 of 287

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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

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

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

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

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 153ASection 2(45)Section 4Section 5

section 144; (3) reassessment in case of income having escaped assessment under section 147; and (4) assessment under section 153A

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

reassessment be made, the same would be covered by section 153(3); One may also note that section 32 2(40) of the Income Tax Act, 1961, Act defines the term “regular assessment” to mean assessment under sub section 3 of section 143 or section 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 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, 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 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

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

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

ITA 825/BANG/2025[2017-18]Status: DisposedITAT Bangalore24 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

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

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

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

reassessment under Section 147 read with Section 144 by bringing to tax all the income which formed part of 5 total

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

reassessment under Section 147 read with Section 144 by bringing to tax all the income which formed part of 6 total

VISHAL KISHORILAL JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal for A

ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69

reassessment u/s 148, overlooking the fact that copy of reasons recorded were not supplied to the assessee in spite of specific request by the assessee. 3. The Ld. CIT(A) failed to note that the AO invoked Section 68 but made the final addition u/s 69 without providing the opportunity to the appellant to respond, violating natural justice

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

ITA 311/BANG/2024[AY 2015-16]Status: DisposedITAT Bangalore20 Feb 2025

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 143(2)Section 144Section 144C(10)Section 144C(5)Section 147Section 148Section 153

reassessment proceedings under section 147 of the Act are invalid and bad in law. 3. Assessment Order passed by the Learned AO under section 144

JATINKUMAR PATEL,CHHATRAL KALOL vs. INCOME TAX OFFICE, WARD 1, MEHSANA, MEHSANA

The appeal is allowed for statistical purposes in the above terms

ITA 1907/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2014-15

Bench: Dr. B.R.R Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT- D.RFor Respondent: Shri Rignesh Das, CIT- D.R

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 263

reassessment orders passed under section 144 read with section 147 and directed the Assessing Officer to frame fresh assessments after