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1,585 results for “reassessment u/s 147”+ Section 69Aclear

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Mumbai271Ahmedabad211Delhi170Jaipur125Pune79Bangalore75Hyderabad70Kolkata60Chandigarh60Chennai59Rajkot58Surat55Visakhapatnam48Indore40Patna33Agra31Raipur31Amritsar24Nagpur21Allahabad12Guwahati11Lucknow10Cuttack9Jodhpur8Dehradun7Cochin3Jabalpur2Panaji2

Key Topics

Section 148204Section 147140Section 69A102Addition to Income83Section 143(3)54Reassessment45Section 153A39Cash Deposit37Reopening of Assessment35Section 132

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

section 153C of the Act cannot be invoked in the case of the assessee. be invoked in the case of the assessee. Thus, the Assessing Officer Thus, the Assessing Officer has correctly invoked reassessment proceedings u/s 147 of the Act has correctly invoked reassessment proceedings u/s 147 of the Act has correctly invoked reassessment proceedings u/s 147

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

Showing 1–20 of 1,585 · Page 1 of 80

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Section 25032
Section 148A30
ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

reassessment in respect of all 6 years can be made even if original returns are already processed u/s 143(1)(a) and the Assessing Officer has power u/s 153A to make assessment for all six years and compute total income of assessee, including undisclosed income, notwithstanding that returns for these years have already been processed u/s

JAIN MACHINE TOOLS ,MUMBAI vs. INCOME TAX OFFICER, WARD 26(1)(7), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2110/MUM/2024[2012-13]Status: DisposedITAT Mumbai19 Aug 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2012-13 Jain Machine Tools, Ito, Ward 26(1)(7), 16, Meghal Industrial Estate, Room 625, 6Th Floor, Kautilya Vs. Devidayal Road, Mulund (West) Bhavan, C-41 To C-43, G Block, Mumbai-400080. Bandra Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfj 6163 H Appellant Respondent

For Appellant: Ms. Rajeshwari Menon, Sr. DRFor Respondent: Mr. Devendra Jain
Section 143(3)Section 147Section 148

reassessment proceedings under section 147 by making additions of Rs. additions of Rs. 2,27,46.240/- while the approval note under section 151 e the approval note under section 151 was obtained for income escaping assessment of Rs. 1,00,000/ was obtained for income escaping assessment of Rs. 1,00,000/ was obtained for income escaping assessment

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. SURESH KUMAR BANTHIA, KOLKATA

In the result, the appeal of the Revenue is dismissed and the Cross\nObjection of the assessee is partly allowed

ITA 1894/KOL/2025[2016-17]Status: DisposedITAT Kolkata13 Jan 2026AY 2016-17
Section 133ASection 143(3)Section 147Section 148

69A of the Act as unexplained money\nand also added towards interest earned of ₹1,64,92,500/- in the\nassessment framed u/s 147 of the Act dated 21.03.2022.\n3.3. The Id. CIT (A) in the appellate proceedings, allowed the appeal\nof the assessee by quashing the assessment framed u/s 147 of the\nAct on the ground of being invalid

ASHOK DHANRAJ CHORDIA ,PUNE vs. PCIT, PUNE-1, PUNE

ITA 977/PUN/2024[2017-18]Status: DisposedITAT Pune30 Jul 2025AY 2017-18
Section 132Section 143(1)Section 143(2)Section 147Section 148Section 263

69A of the Act. Relying on\nvarious other decisions, the details of which are placed in the paper book, he\nsubmitted that the assessment should have been framed u/s 153C and not u/s 147\nof the Act. Therefore, once the proceedings u/s 147 are held to be void-ab-initio,\nthe Ld. PCIT could not have passed the order u/s

ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(3),, MUMBAI vs. FA CONSTRUCTION , MUMBAI

In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are dismissed

ITA 3897/MUM/2025[2016-17]Status: DisposedITAT Mumbai23 Jan 2026AY 2016-17

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

For Respondent: Mr. Vijay Mehta
Section 69A

147 of the Act. 3.2 During the course of reassessment proceedings, the Assessing During the course of reassessment proceedings, the Assessing During the course of reassessment proceedings, the Assessing Officer called for various details, inter alia, party Officer called for various details, inter alia, party- -wise purchases and expenses, details of salary and wages paid to employees, and expenses, details

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a
Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,- (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, A person other than

DINESSH KUMAR SHARMA,JAIPUR vs. ITO, WARD4(2), JAIPUR

In the result, appeal of the assessee is allowed

ITA 1393/JPR/2024[2013-14]Status: DisposedITAT Jaipur24 Jun 2025AY 2013-14
For Appellant: Shri Shivangi Chopra, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 139(1)Section 143(2)Section 144Section 147Section 148Section 250Section 69A

u/s 147 has been provided, however no such copy was furnished to\nthe appellant during assessment proceedings.\n\n2.5 In view of above, it is evident that the notice under section 147 and further assessment\nproceedings were invalid.\n\nGround of Appeal No. 2-\n\nThat the Ld. Assessing Officer is not justified making addition amounting to Rs.15

DCIT, CIRCLE 42(1)(1), INCOME TAX DEPARTMENT vs. GHANSHYAM RASIKLAL SHAH, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 4707/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Apr 2025AY 2012-13

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeedcit, Circle 42(1)(1), Mumbai Vs Ghanshyam Rasiklal Shah Room 732, 7Th Floor, B-1408, Shankar Park, Agrawal Kautilya Bhavan, Bkc, Bandra Residency, Shankar Lane, Kandivali East, Mumbai-400 051 West, Mumbai-400 067 Pan: Aafps1306Q Appellant Respondent

For Appellant: Shri Subodh Ratnaparkhi - CAFor Respondent: Shri BhangepatilPushkaraj Ramesh
Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 69A

147 of the Act for escaped assessment. After recording of satisfaction, the notice was issued and finally, the assessment was completed relied on the incriminating documents and the addition made amount to Rs.1,37,43,500/- under section 69A based on the seized MOU with Ameya group, addition was made of Rs.1,19,40,900/- on the basis

SHIVGANGA PROPERTY HOLDERS PVT. LTD,AHMEDABAD vs. ITO, WARD-4(1)(3), AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2206/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR
Section 147Section 148Section 69A

Reassessment Return Filing Date in 05/12/2017 On 03/04/2017 Response to Notice u/s Assessee requested to 148 treat the original return as return filed in response to notice u/s 148 Total Income Declared Rs. Nil Rs. Nil in Return Filed in Response to Notice u/s 148 Date of AO’s Order 30/12/2017 29/12/2017 Section Under Which 143(3) r.w.s. 147

ITO, WARD-4(1)(3), AHMEDABAD vs. SHIVGANGA PROPERTY HOLDERS PVT. LTD, AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2112/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR
Section 147Section 148Section 69A

Reassessment Return Filing Date in 05/12/2017 On 03/04/2017 Response to Notice u/s Assessee requested to 148 treat the original return as return filed in response to notice u/s 148 Total Income Declared Rs. Nil Rs. Nil in Return Filed in Response to Notice u/s 148 Date of AO’s Order 30/12/2017 29/12/2017 Section Under Which 143(3) r.w.s. 147

THE ITO, WARD-4(1)(3), AHMEDABAD vs. SHRI VIGHNAHARTA REALITY PVT. LTD., AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2370/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR
Section 147Section 148Section 69A

Reassessment Return Filing Date in 05/12/2017 On 03/04/2017 Response to Notice u/s Assessee requested to 148 treat the original return as return filed in response to notice u/s 148 Total Income Declared Rs. Nil Rs. Nil in Return Filed in Response to Notice u/s 148 Date of AO’s Order 30/12/2017 29/12/2017 Section Under Which 143(3) r.w.s. 147

ACIT, CIRCLE-24(1), MUMBAI, MUMBAI vs. JASVINDER KALYAN SALUJA, MUMBAI

In the result, the cross the result, the cross-objections of the assessee are allowed of the assessee are allowed whereas appeal of the Revenue is dismissed

ITA 1987/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Aug 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2013-14 Acit, Circle-24(1), Jasvinder Kalyan Saluja, 601, 6Th Floor, K-1, Balkrishna Chs, Jp Piramal Chambers, Lalbaug, Vs. Road, Andheri West, Parel, Mumbai-400053. Mumbai-400012. Pan No. Amgps 5143 Q Appellant Respondent

For Appellant: Mr. Ajay SinghFor Respondent: 08/07/2024
Section 69A

69A on account of Miscellaneous advances of Rs.7,00,000/ Miscellaneous advances of Rs.7,00,000/- received during the AY 2 received during the AY 2013- 14 is confirmed. 14 is confirmed.” 5. Before us, while addressing the cross Before us, while addressing the cross-objections, objections, the Ld. Counsel for the assessee challenged for the assessee challenged validity

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 144BSection 147Section 148Section 148ASection 151ASection 69A

sections of 153C of the Act and therefore consequential order passed u/s 147 of the Act is bad in law and deserves to be quashed. 1.4. That, the Ld. CIT(A) has further erred in confirming the action of ld. AO in reopening the assessment, beyond the specified time line. Thus, the reassessment proceedings initiated is time barred and entire

THAYAPPA BALAKRISHNA,BANGALORE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, BENGALURU

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

ITA 1027/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Aug 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 Shri Thayappa Balakrishna, No. 987, 11Th Main, The Principal 1St Block, Commissioner Of 3Rd Stage, Income-Tax, Basaveshwaranagar, Bengaluru – 1. Vs. Bangalore – 560 079. Pan: Abdpb4893N Appellant Respondent : Shri Ravi Shankar .S.V, Assessee By Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

For Respondent: Shri Ravi Shankar .S.V
Section 143(3)Section 147Section 148Section 263

reassessment order passed u/s. 147 r.w.s. 144B of the act, dated 29/03/2022, Rs.41,10,000/- deposited into Saraswath Bank was added as unexplained money u/s. 69A of the act. 4.2. The Ld.PCIT initiated 263 proceedings against the order passed u/s.147 r.w.s. 144B of the act for lack of enquiry regarding cash deposited in Lakshmi Vilas Bank. As the notice u/s

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 proceedings. 4.3 In the absence of any explanation or documentary evidence, the AO proceeded to complete the assessments ex parte under section 147 r.w.s. 144 read with section 144B of the Act, treating the cash deposits appearing in the information report as unexplained money under section 69A. The entire deposits were added to the total income, without allowing

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 proceedings. 4.3 In the absence of any explanation or documentary evidence, the AO proceeded to complete the assessments ex parte under section 147 r.w.s. 144 read with section 144B of the Act, treating the cash deposits appearing in the information report as unexplained money under section 69A. The entire deposits were added to the total income, without allowing

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 proceedings. 4.3 In the absence of any explanation or documentary evidence, the AO proceeded to complete the assessments ex parte under section 147 r.w.s. 144 read with section 144B of the Act, treating the cash deposits appearing in the information report as unexplained money under section 69A. The entire deposits were added to the total income, without allowing

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 proceedings. 4.3 In the absence of any explanation or documentary evidence, the AO proceeded to complete the assessments ex parte under section 147 r.w.s. 144 read with section 144B of the Act, treating the cash deposits appearing in the information report as unexplained money under section 69A. The entire deposits were added to the total income, without allowing

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 proceedings. 4.3 In the absence of any explanation or documentary evidence, the AO proceeded to complete the assessments ex parte under section 147 r.w.s. 144 read with section 144B of the Act, treating the cash deposits appearing in the information report as unexplained money under section 69A. The entire deposits were added to the total income, without allowing