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64 results for “reassessment”+ Deemed Dividendclear

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Mumbai245Delhi123Chennai73Ahmedabad64Hyderabad58Chandigarh53Bangalore51Raipur30Kolkata22Jaipur21Pune11Nagpur10Surat9Lucknow8Cochin6Guwahati5Indore4Rajkot4Dehradun2Cuttack2Visakhapatnam2Amritsar2Jodhpur2

Key Topics

Section 14A67Section 13245Section 143(3)28Section 115J26Section 26320Section 8018Section 14715Addition to Income15Disallowance13Section 2(22)(e)

HIRENKUMAR LAVJIBHAI KANANI,AHMEDABAD vs. PCIT, AHMEDABAD, AHMEDABAD

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

ITA 522/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Sagar Shah, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 144BSection 147Section 2(22)(e)Section 263

reassessment proceedings were initiated for the limited scrutiny purpose of verifying the applicability of the provisions of Section 2(22)(e) of the Act, which deals with "Deemed Dividend

SNEHAL RAVJIBHAI PATEL,VADODARA vs. THE DY.CIT, CIRCLE- 2(1)(1), VADODARA

Showing 1–20 of 64 · Page 1 of 4

10
Reassessment7
Penalty5

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1418/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2013-14

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 2(22)(c)Section 2(22)(e)Section 271(1)(c)

deemed dividend and also objected to the reopening of assessment. The assessing officer considered the submission however made addition of Rs.56,09,015/- under section 2(22)(e) of the Act and demanded tax thereon. 4. Aggrieved against the reassessment

BEES INFRACON PRIVATE LIMITED,AHMEDABAD vs. INCOME TAX OFFICER, WARD1(1)(2), AHMEDABAD

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

ITA 1283/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad02 Sept 2025AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143Section 143(3)Section 148Section 2Section 2(22)(e)

deemed dividend u/s.2[22][e] of the Act and requested to drop the reassessment proceedings. But the AO held that

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

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 1894/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 1895/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 1897/AHD/2019[2003-04]Status: HeardITAT Ahmedabad10 Sept 2024AY 2003-04

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 32/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 35/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate

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

ITA 1896/AHD/2019[2002-03]Status: HeardITAT Ahmedabad10 Sept 2024AY 2002-03

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

Section 132

dividend, person cheque deposits, wire transfers etc. which needs to be taxed in the hands of Shri Bipinchandra Patel and Smt. Manjulaben Patel for relevant assessment years. Financial Year Amount in Average Exchange Amount in Rupees US$ Rate