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311 results for “reassessment”+ Carry Forward of Lossesclear

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Mumbai1,616Delhi605Kolkata315Ahmedabad311Jaipur213Chennai196Bangalore177Pune161Hyderabad150Chandigarh147Raipur124Surat85Rajkot76Visakhapatnam71Indore71Amritsar65Guwahati53Patna50Cuttack44Nagpur43Lucknow38Cochin29Allahabad16Dehradun14SC13Agra11Jodhpur10Karnataka9Ranchi6Orissa4Jabalpur4Telangana4Kerala3Varanasi3Panaji2Calcutta1Punjab & Haryana1Rajasthan1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 14779Section 143(3)56Addition to Income53Section 14847Section 14A41Reassessment39Disallowance31Section 13225Section 153A23Section 263

M/S. KOSA CONSTRUCTION,,AHMEDABAD vs. INCOME TAX OFFICER, WARD-1(2)(3),, VADODARA

In the result, all the grounds appeal of the assessee are allowed

ITA 919/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad28 Jan 2019AY 2007-08
For Appellant: Shri Anil R. Shah &For Respondent: Shri Lalit P. Jain, Sr. D.R
Section 139(5)Section 143Section 143(3)Section 147Section 154Section 40

reassessment u/s 143(30 r.w.s. 147 of the act on 30.12.2014 and held that the business losses of Rs. 57,28,806/- (Rs. 70,78,123 - Rs. 13,49,317) not claimed in the original return of income was not allowed to be carried forward

Showing 1–20 of 311 · Page 1 of 16

...
23
Reopening of Assessment20
Section 6817

M/S. CVM JEWELS PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(3),, AHMEDABAD

In the result, appeal filed by the assessee is allowed

ITA 2438/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad13 Nov 2017AY 2009-10

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Samir S. Jani, A.RFor Respondent: Shri Prasoon Kabra, Sr.D.R
Section 143(3)Section 154

carried forward loss is M/s. CVM Jewels Pvt. Ltd vs. ITO Asst.Year –2009-10 assessed. Copy of computation of income for A.Y. 2008-09 and assessment order for A.Y.2008-09 is enclosed herewith. The submission of the assessee vis-a-vis the facts of the case are considered. The assessee's submission is not based on the relevant records and facts

BHANSALI FISCAL SERVICES PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-1(2),, AHMEDABAD

In the result, the appeal is allowed

ITA 1317/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad18 Sept 2018AY 2007-08
Section 143(1)Section 143(3)Section 147Section 234ASection 271(1)(c)Section 43(5)Section 73

reassessment order. While the assessment was reopened on the ground that the carried forward losses were wrongly set off against

BHANSALI FISCAL SERVICES PVT.LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-1(2),, AHMEDABAD

In the result, the appeal is allowed

ITA 1316/AHD/2014[2005-06]Status: DisposedITAT Ahmedabad18 Sept 2018AY 2005-06
Section 143(1)Section 143(3)Section 147Section 234ASection 271(1)(c)Section 43(5)Section 73

reassessment order. While the assessment was reopened on the ground that the carried forward losses were wrongly set off against

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1902/AHD/2019[2008-09]Status: HeardITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1900/AHD/2019[2006-07]Status: HeardITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1908/AHD/2019[2003-04]Status: HeardITAT Ahmedabad10 Sept 2024AY 2003-04

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 45/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1898/AHD/2019[2004-05]Status: HeardITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1907/AHD/2019[2002-03]Status: HeardITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1912/AHD/2019[2007-08]Status: HeardITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1903/AHD/2019[2009-10]Status: HeardITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1901/AHD/2019[2007-08]Status: HeardITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1899/AHD/2019[2005-06]Status: HeardITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

loss is first computed, relating to transactions in alleged foreign bank accounts, during appellate proceedings, the same should be allowed to be set off against returned income of the same year and carry forward of the same to subsequent year(s) for being its set off as per sections 70, 71, 72, 74 of the Act.” 13 I.T.A No. 1894/Ahd/2019