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16,930 results for “reassessment u/s 147”

Sorted by relevance

Mumbai4,544Delhi4,173Chennai1,139Kolkata1,032Bangalore1,003Ahmedabad790Jaipur594Hyderabad491Pune436Chandigarh286Raipur274Surat268Indore259Rajkot250Amritsar178Visakhapatnam149Patna126Cochin116Nagpur111Agra105Lucknow98Guwahati88Dehradun62Cuttack58Jodhpur57Allahabad45Karnataka44Telangana43Panaji22Calcutta19Ranchi18Jabalpur13Varanasi9Kerala7Orissa7SC6Gauhati3Rajasthan2Punjab & Haryana2Himachal Pradesh2Uttarakhand1

Key Topics

Section 147148Section 148121Section 143(3)102Addition to Income78Section 153A46Reassessment46Section 143(2)43Reopening of Assessment42Section 6838

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

reassessed vide order u/s 147 r.w.s 143(3), dated 30.12.2008, the impugned order u/s 143(3), dated 29.11.2007 based on which

Showing 1–20 of 16,930 · Page 1 of 847

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Section 153C32
Section 143(1)31
Bogus Purchases20

M/S. INDIA EXPOSITION MART LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 1079/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Aug 2025AY 2009-10
Section 139(1)Section 147Section 148

reassessment. The AO provided the aforesaid reasons to the Assessee. The\nAssessee raised objections to reopening of assessment U/s 147

CORAL VENTURE PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 12(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2483/MUM/2023[2010-2011]Status: DisposedITAT Mumbai10 Jan 2024AY 2010-2011

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11

For Appellant: Mr. Subhash Chhajed and Mr. Hitesh RathodFor Respondent: Mr. H.M. Bhatt, Sr. DR
Section 143(3)Section 147Section 148Section 151

reassessment order passed u/s passed u/s 147 r.w. sec. 143(3) of the Act., pursuant to notice u/s 147 r.w. sec. 143(3) of the Act., pursuant

ACIT, CIR-1(2)(1), MUMBAI vs. M/S. CHERYL ADVISORY PVT LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed

ITA 2063/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2013-14

For Appellant: Mr. Tanzil Padvekar, AdvFor Respondent: Mr. H.M. Bhatt, Sr. DR
Section 153C

reassessment proceedings u/s 147 of the Act has correctly invoked reassessment proceedings u/s 147 of the Act has correctly invoked

SHREE SHYAM BUILDSTRUCTURE PRIVATE LIMITED,SIKAR vs. ITO WARD -1, SIKAR

ITA 814/JPR/2024[2013-14]Status: DisposedITAT Jaipur17 Dec 2024AY 2013-14
Section 147Section 148Section 263

u/s 147 of the Act and to revise the assessment u/s 263 of the Act, Hon’ble Apex Court observed that unlike power of reopening of assessment u/s 147 of the Act, the power of Revision u/s 263 of the Act is not contingent on the giving of a notice to show cause and further that Section263 has been understood

VALIANT GLASS WORKS P.LTD,MUMBAI vs. ASST CIT CEN CIR 38, MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1612/MUM/2013[2002-03]Status: DisposedITAT Mumbai27 Jul 2016AY 2002-03

Bench: Sri G. S. Pannu & Sri Sanjay Gargvaliant Glass Works Pvt. Vs. The Asst. Commissioner Of Ltd., C/O. Shankarlal Jain & Income Tax, Associates, 12, Engineer Central Circle-38, Mumbai Building, 265, Princess Street, Mumbai 400 002 Pan:Aaacv 1224 E Appellant .. Respondent

For Appellant: Shri S. L. Jain, ARFor Respondent: Shri G. M. Doss, (CIT& DR)
Section 132Section 143Section 143(2)Section 143(3)Section 148Section 153ASection 154Section 263Section 28Section 80

u/s 147 of the Act in relation to the DEPB receipts if the said reassessment proceedings u/s 147 of the Act were

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

u/s. 147 fails and, therefore, the very assumption of jurisdiction to reassess the and, therefore, the very assumption of jurisdiction

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

u/s. 147 fails and, therefore, the very assumption of jurisdiction to reassess the and, therefore, the very assumption of jurisdiction

RUBY SINGH,DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2875/DEL/2022[2013-14]Status: DisposedITAT Delhi29 Sept 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

u/s. 147 of the Act and reassessment order framed u/s. 147(143(3) of the Act has to be held

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2880/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

u/s. 147 of the Act and reassessment order framed u/s. 147(143(3) of the Act has to be held

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2881/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Sept 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

u/s. 147 of the Act and reassessment order framed u/s. 147(143(3) of the Act has to be held

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2879/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Sept 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

u/s. 147 of the Act and reassessment order framed u/s. 147(143(3) of the Act has to be held

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2878/DEL/2022[2016-17]Status: DisposedITAT Delhi29 Sept 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

u/s. 147 of the Act and reassessment order framed u/s. 147(143(3) of the Act has to be held

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2876/DEL/2022[2014-15]Status: DisposedITAT Delhi29 Sept 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

u/s. 147 of the Act and reassessment order framed u/s. 147(143(3) of the Act has to be held

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2877/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

u/s. 147 of the Act and reassessment order framed u/s. 147(143(3) of the Act has to be held

SHREE PRAKASH CHHAWACHHARIA (HUF),KOLKATA vs. I.T.O.,WARD-36(2), KOLKATA

In the result, appeal of the assessee is allowed

ITA 1622/KOL/2019[2011-12]Status: DisposedITAT Kolkata24 Feb 2021AY 2011-12
Section 139Section 143(3)Section 148Section 250

u/s. 147 of the jurisdiction to reopen and reassess the escaped income as contemplated u/s. 147 of the jurisdiction to reopen

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

ITA 359/JPR/2024[2014-2015]Status: DisposedITAT Jaipur29 Nov 2024AY 2014-2015
For Appellant: Shri Priyank Kabra (C.A.) (V.C.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 143(3)Section 147Section 40A(3)

147.\nIt may, therefore, please be appreciated that since there is material already on record which\nhas been made the basis of rectification u/s 154 (i.e. mistake “apparent on record”), there is\nnothing but a change of opinion.\nOpinion during issuance of notice u/s 148 and reassessment

RAJEEV BRIJBHUSHAN BHATNAGAR,MUMBAI vs. INCOME TAX OFFICER-28(2)(1), MUMBAI, VASHI

In the result, the appeal of the assessee is allowed

ITA 4501/MUM/2024[2010-11]Status: DisposedITAT Mumbai22 Oct 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Rajeev Brijbhushan Bhatnagar, Ito-28(2)(1), C/O Ca Himanshu Gandhi Tower No. 6, Vashi Railway Station Vs. Chartered Accountants 16Th Floor, Commercial Complex, Vashi, D Wing, Trade World Tower, Navi Mumbai-400703. Kamala Mills Compound, Lower Parel, Mumbai-400013. Pan No. Acfpb 2967 G Appellant Respondent

For Respondent: Mr. Himanshu Gandhi/
Section 147Section 148Section 154Section 250Section 271FSection 54

reassessment order passed u/s 147 r.w.s. 144 dated 20.12.2017, the assessee order passed u/s 147 r.w.s. 144 dated 20.12.2017 order

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 425/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

reassessment proceedings u/s 147 as valid when reassessment proceedings cannot be conducted on the basis of search conducted in case

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 424/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

reassessment proceedings u/s 147 as valid when reassessment proceedings cannot be conducted on the basis of search conducted in case