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13,942 results for “reassessment u/s 147”+ Reassessmentclear

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Key Topics

Section 148110Section 14798Addition to Income84Section 143(3)43Section 13240Section 6936Search & Seizure35Reassessment34Section 153C32Section 139(1)

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

Showing 1–20 of 13,942 · Page 1 of 698

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32
Reopening of Assessment25
Section 25020

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

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

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

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,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,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 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 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 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

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 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

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

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

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

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 427/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2017-18

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