Search: reassessment | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

2,061 results for “reassessment”+ TDSclear

Sorted by relevance

Mumbai415 Delhi382 Hyderabad159 Chennai145 Bangalore139 Raipur134 Ahmedabad127 Chandigarh87 Jaipur84 Kolkata59 Pune52 Patna28 Indore27 Cuttack23 Agra22 Visakhapatnam22 Jodhpur20 Guwahati19 Surat19 Rajkot19 Cochin18 Nagpur17 Lucknow15 Amritsar10 Dehradun6 Panaji5 Ranchi3 Allahabad3 Jabalpur2

Key Topics

Addition to Income70 Section 13257 Section 153C47 Section 143(3)44 Section 14839 Section 139(1)38 Search & Seizure38 Section 14737 Section 6934 Section 153A

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

ITA 365/PAT/2025[2018-19]Status: DisposedITAT Patna19 Jan 2026AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 147Section 263Section 40

TDS was not deducted therefore, the reassessment order passed by the AO is erroneous and prejudicial to the interest of revenue

NVIDIA GRAPHICS PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BANGALORE

In the result, appeal filed by the assessee s party allowed

ITA 1111/BANG/2024[2014-15]Status: DisposedITAT Bangalore23 Oct 2024

Showing 1–20 of 2,061 · Page 1 of 104

...

34

Reopening of Assessment20

AY 2014-15

Bench: Shri George George K & Ms. Padmavathi. Sr Assessment Year : 2014-15 M/S. Nvidia Graphics Pvt. Ltd., Vs. Acit, Mahadevpura Village, Central Circle – 2(4), K. R. Puram Hobli, Marathalli Bangalore. Bagmane Goldstone Building, North Tower, Mahadevpura S.O, Bangalore – 560 048. Pan : Aabcn 9200 H Appellant Respondent Assessee By : Shri. Nageshwar Rao, Advocate Revenue By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 17.10.2024 Date Of Pronouncement : 23.10.2024

For Appellant: Shri. Nageshwar Rao, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bengaluru

Section 143(3)Section 147Section 148Section 234BSection 234CSection 250Section 271(1)(c)Section 28

TDS on certain payment and further reassessment order was passed making disallowance under section 40(a)(ia), since assessee had not deducted

NATARAJA GUNDER KANAKASABAPATHY,SALEM vs. PCIT, COIMBATORE

In the result, the appeal filed by the assessee is allowed

ITA 1930/CHNY/2024[2014-15]Status: DisposedITAT Chennai27 Nov 2024AY 2014-15

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1930/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15 Principal Commissioner Of Nataraja Gounder V. Income Tax, Kanakasabapathy, Coimbatore -1, No. 238, Thammannan Road, Coimbatore – 641 018. Arisipalayam, Salem – 636 009. [Pan: Ajfpk-1282-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. T. Vasudevan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 08.10.2024 घोषणा क" तारीख/Date Of Pronouncement : 27.11.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. R. Clement Ramesh Kumar, CIT

Section 14Section 143(3)Section 147Section 263

TDS of certain receipts along with pooja expenses and reassessment was also completed by accepting the return of income of the assessee

HALLEX APPLIED POWER PVT LTD,NEW DELHI vs. DCIT CIRCLE-11(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 230/DEL/2021[2010-11]Status: DisposedITAT Delhi08 May 2024AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2010-11]

Section 139(1)Section 143(2)Section 147Section 148

reassessment proceedings, as the appellant has not filed the return of income, even though, the information from ITD and ITBA systems shows that the appellant company has earned interest income, contractual payments and fees for professional and technical services from different parties on which TDS

GOPALAN VIJAYSUDHA,COIMBATORE vs. ITO, NON CORP WARD-4(3), COIMBATORE

In the result, appeal filed by the assessee is allowed for

ITA 3884/CHNY/2025[2018-19]Status: DisposedITAT Chennai20 Feb 2026AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: MR. C. VenugopalFor Respondent: Ms. R ANITHA, Addl. CIT

Section 147Section 148Section 32Section 69A

TDS of Rs.1,236/-. During the reassessment proceedings, the Assessment Unit observed that the appellant had deposited cash amounting to Rs.17

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

ITA 872/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Mar 2025AY 2012-13

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(3)Section 147

reassesses\nany income chargeable to tax, which has escaped assessment for any assessment year,\nwith respect to which he had \"reason to believe\" to be so, then only, in addition, he can\nalso put to tax, the other income, chargeable to tax, which has escaped assessment and\nwhich has come to his notice subsequently, in the course of proceedings under

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 491/CHNY/2018[2008-09]Status: DisposedITAT Chennai08 Jan 2025AY 2008-09

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 495/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa

Section 143(3)Section 148

TDS liabilities. The Ld. AO proceeded to reject the arguments taken by the assessee qua legality of the reopening proceedings and re-determine taxable income through his order dated 22.03.2016. 2.2 The Ld. First Appellate Authority also dismissed the objections qua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 494/CHNY/2018[2012-13]Status: DisposedITAT Chennai08 Jan 2025AY 2012-13

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa

Section 143(3)Section 148

TDS liabilities. The Ld. AO proceeded to reject the arguments taken by the assessee qua legality of the reopening proceedings and re-determine taxable income through his order dated 22.03.2016. 2.2 The Ld. First Appellate Authority also dismissed the objections qua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

In the result, the appeals of the assesse and Revenue are dealt as under:-

ITA 92/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Jan 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.86, 87, 88, 89, 90, 91, 92 & 93 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12, 2011-12, 2012-13, 2013-14, 2014-15, M/S.Royal Sundaram General Dy. Commissioner Of Income Tax, Insurance Company Limited, Large Tax Payer Unit, Vishranthi Melaram Towers, Chennai. No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] आयकर अपील सं./Ita Nos.491, 492, 493, 494, 495 & 496 /Chny/2018 निर्धारण वर्ा /Assessment Years: 2008-09, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 Dy. Commissioner Of Income Tax, M/S.Royal Sundaram General Large Tax Payer Unit, Insurance Company Limited, Chennai. Vishranthi Melaram Towers, No.2/319, Rajiv Gandhi Salai(Omr), Karapakkam, Chennai-600 097. [Pan: Aabcr7106G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Vikaram Vijayaraghavan, Advocate अपीलार्थी की ओर से/ Assessee By प्रत्यर्थी की ओर से /Revenue By : Shri A.Sanjay For Ms V.Pushpa, Sr.Standing Counsel For It Dept. सुनवाई की तारीख/Date Of Hearing : 15.10.2024 घोषणा की तारीख /Date Of Pronouncement : 08.01.2025

For Respondent: Shri A.Sanjay for Ms V.Pushpa

Section 143(3)Section 148

TDS liabilities. The Ld. AO proceeded to reject the arguments taken by the assessee qua legality of the reopening proceedings and re-determine taxable income through his order dated 22.03.2016. 2.2 The Ld. First Appellate Authority also dismissed the objections qua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

ITA 93/CHNY/2018[2014-15]Status: DisposedITAT Chennai08 Jan 2025AY 2014-15

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 492/CHNY/2018[2010-11]Status: DisposedITAT Chennai08 Jan 2025AY 2010-11

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 493/CHNY/2018[2011-12]Status: DisposedITAT Chennai08 Jan 2025AY 2011-12

For Appellant: Shri Vikaram Vijayaraghavan, AdvocateFor Respondent: Shri A.Sanjay for Ms V.Pushpa

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

DCIT LTU 1, CHENNAI vs. M/S ROYAL SUNDARAM GENERAL INSURANCE COMPANY LIMITED, CHENNAI

ITA 496/CHNY/2018[2014-15]Status: DisposedITAT Chennai08 Jan 2025AY 2014-15

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2\nThe Ld. First Appellate Authority also dismissed the objections\nqua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

ITA 86/CHNY/2018[2008-09]Status: DisposedITAT Chennai08 Jan 2025AY 2008-09

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2\nThe Ld. First Appellate Authority also dismissed the objections\nqua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

ITA 87/CHNY/2018[2009-10]Status: DisposedITAT Chennai08 Jan 2025AY 2009-10

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

ROYAL SUNDARAM GENERAL INSURANCE COMPANY LTD,CHENNAI vs. DCIT, LTU, CHENNAI

ITA 90/CHNY/2018[2011-12]Status: DisposedITAT Chennai08 Jan 2025AY 2011-12

Section 143(3)Section 148

TDS liabilities. The Ld. AO proceeded to\nreject the arguments taken by the assessee qua legality of the reopening\nproceedings and re-determine taxable income through his order dated\n22.03.2016.\n2.2 The Ld. First Appellate Authority also dismissed the objections\nqua reassessment

PARVINDAR INDAR SINGH,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee in ITA No

ITA 1002/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad07 Jan 2026AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 147Section 14ASection 154

reassessment order as the assessee has only offered net TDS as professional income and not offered current year TDS Rs. 1,23,23,506/- (Rs.4

PARVINDAR INDAR SINGH,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee in ITA No

ITA 1001/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad07 Jan 2026AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 147Section 14ASection 154

reassessment order as the assessee has only offered net TDS as professional income and not offered current year TDS Rs. 1,23,23,506/- (Rs.4

SHIVALIK VENTURES PRIVATE LIMITED,MUMBAI vs. DCIT CC 8(1) , MUMBAI, MUMBAI

ITA 1444/MUM/2025[2020-2021]Status: DisposedITAT Mumbai28 Aug 2025AY 2020-2021

Section 133ASection 143(1)Section 143(3)Section 147Section 148Section 148ASection 194Section 250Section 40

reassessment under section 147 of the Act with\nregard to the surviving disallowance under 36(1)(va) towards delayed remittance of\nPF/ESI when the main reason for which the AO reopened i.e. disallowance under\nsection 40(a)(ia) for non-deduction of TDS