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24 results for “reassessment”+ Section 117clear

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Mumbai269Delhi127Bangalore91Jaipur84Chennai78Raipur52Chandigarh43Kolkata35Pune34Guwahati33Ahmedabad24Allahabad23Rajkot16Hyderabad14Indore14Amritsar12Lucknow12Surat11Cochin10SC8Cuttack5Panaji4Jodhpur3Dehradun3Visakhapatnam2Ranchi1

Key Topics

Section 14741Section 14825Section 26322Section 14A20Addition to Income20Reopening of Assessment16Reassessment13Section 143(3)10Penalty10

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD vs. N K PROTEINS PVT. LIMITED, AHMEDABAD

In the result the appeal filed by the Revenue is hereby dismissed

ITA 339/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2009-10

Bench: Shri T R Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri Sudhendu Das, CIT-D.R
Section 143(3)Section 147Section 148Section 14ASection 40A(2)(b)Section 43(5)

117 had taken somewhat similar stand. 28. Explanation 3 to Section 147 of the Act thus does not in any manner, even purport to expand the powers of the Assessing Officer under Section 147 of the Act. In any case, an explanation cannot expand the scope and sweep of the main body of the statutory provision. In case of S.Sundaram

Showing 1–20 of 24 · Page 1 of 2

Disallowance10
Section 143(2)6
Unexplained Investment6

ROBIN RAMAVTAR GOENKA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

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

Section 132Section 143(3)Section 69C

117 & 118/Ahd/2023 Asst. Years: 2018-19 & 2019-20 The ACIT Vs Dilipkumar Chhotalal Central Circle-1(2), Patel Ahmedabad A-Atulyam, Opp. Palam Plaza, Torrent, Makarba, Ahmedabad Gujarat-380051 PAN: AJRPP7897G (Appellant) (Respondent) I.T.(SS)A No. 46/Ahd/2023 and Ors. A.Ys. 2018-19 & ors Page No 2 Robin R Goenka. Vs. ACIT IT(SS)A Nos: 72 to 75/Ahd/2023 Asst

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. GUJARAT URJA VIKAS NIGAM LIMITED, VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 178/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Respondent by : Shri Akhilendra Pratap Yadaw, CIT DRFor Respondent: Shri Akhilendra Pratap Yadaw, CIT DR
Section 143(3)Section 14ASection 234ASection 270A

117 ITD 169 (Mum) (SB). Learned DR has also pleaded that in one of the assessment year, i.e., in A.Y. 2007-08 learned CIT(A) had sustained the same nature of addition. From the facts of the case, we have noted that there was re-structuring according to which erstwhile GEB was demerged into seven different companies. Post restructuring

GUJARAT URJA VIKAS NIGAM LIMITED,VADODARA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 139/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Respondent by : Shri Akhilendra Pratap Yadaw, CIT DRFor Respondent: Shri Akhilendra Pratap Yadaw, CIT DR
Section 143(3)Section 14ASection 234ASection 270A

117 ITD 169 (Mum) (SB). Learned DR has also pleaded that in one of the assessment year, i.e., in A.Y. 2007-08 learned CIT(A) had sustained the same nature of addition. From the facts of the case, we have noted that there was re-structuring according to which erstwhile GEB was demerged into seven different companies. Post restructuring

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 318/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. J. Shah, A.R. & Shri Jimi Patel , A.RFor Respondent: Shri Sudhendu Das, CIT DR
Section 143(3)Section 14ASection 234ASection 271(1)(c)

117 ITD 169 (Mum) (SB). Learned DR has also pleaded that in one of the assessment year, i.e., in A.Y. 2007-08 learned CIT(A) had sustained the same nature of addition. From the facts of the case, we have noted that there was re-structuring according to which erstwhile GEB was demerged into seven different companies. Post restructuring

THE INCOME TAX OFFICER,WARD-3, GANDHINAGAR vs. SHRI RAMESH GOBARJI THAKOR, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 59/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad11 Jul 2024AY 2010-11

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2010-11 Income-Tax Officer Vs. Shri Ramesh Gobarji Thakor Ward-3 Sector 11 Gandhinagar. Gandhinagar. Pan : Aespt 3446 H (Applicant) (Responent) Assessee By : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ars. Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 11/07/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri S.N. Soparkar, Sr.Advocate and Shri Parin Shah, ARsFor Respondent: Shri Kamlesh Makwana, CIT-DR
Section 147Section 250Section 68

reassessment proceedings, submitted Ledger account of Smt. Hansaben M. Patel, Copy of the bank statement reflecting the transaction with Smt. Hansaben M. Patel, Copy of Return of Income for A.Y. 2009-10 filed by Smt. Hansaben M. Patel and her bank statement reflecting the above transaction with the assessee. Further the assessee also filed copy of confirmation received from

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)(1), VADODARA, VADODARA vs. SULAIMANI CO-OP BANK LIMITED, VARDODARA

Appeal is dismissed on Low Tax Effect

ITA 811/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad18 Oct 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 147Section 268A

reassessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. Against the same, assessee filed Cross Objection with a delay of 19 days. 2. At the outset, it was informed by the Department that the Tax Effect in the above appeal is only

M/S. SHIVAM DEVELOPERS,GANDHINAGAR vs. THE DCIT, MEHSANA CIRCLE, MEHSANA

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

ITA 226/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2012-13 M/S.Shivam Developers The Dy.Cit Plot No.C/1, 1301, Phase-I Vs Mehsana Circle Gidc, Chhatral, Tal.Kalol Mehsana Dist. Gandhinagar – 382 229 Pan: Abwfs 4815 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Hardik Vora, Ar & Shri Daivat Bhatt, Ar Revenue By : Shri Ashesh R. Rewar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 17/04/2024 घोषणा क" तार"ख /Date Of Pronouncement: 24/04/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthe Present Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Gandhinagar, Ahmedabad [Hereinafter Referred To As “Cit(A)” In Short] Arising In The Matter Of Assessment Order Passed Under S. 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2012-13. 2. The Assessee Has Raised Following Grounds Of Appeal: M/S.Shivam Developers Vs. Dcit Mehsana Asst. Year : 2012-13

For Appellant: Shri Hardik Vora, AR &For Respondent: Shri Ashesh R. Rewar, Sr.DR
Section 148Section 69C

reassessment proceedings and clarified that – “… when a notice under Section 148 of the Income tax Act is issued, the proper course of action for the noticee is to file return and if he so desires, to seek reasons for issuing notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 690/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

reassessment proceedings were initiated against the assessee so as to facilitate the Bench in adjudicating the issue, which is before the Bench for it’s consideration. Accordingly, the Department vide letter dated 15.03.2024, submitted before us the information regarding the report of the Investigation Wing and other related documents. 12. On going through the contents of the report

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 691/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

reassessment proceedings were initiated against the assessee so as to facilitate the Bench in adjudicating the issue, which is before the Bench for it’s consideration. Accordingly, the Department vide letter dated 15.03.2024, submitted before us the information regarding the report of the Investigation Wing and other related documents. 12. On going through the contents of the report

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 692/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2016-17

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

reassessment proceedings were initiated against the assessee so as to facilitate the Bench in adjudicating the issue, which is before the Bench for it’s consideration. Accordingly, the Department vide letter dated 15.03.2024, submitted before us the information regarding the report of the Investigation Wing and other related documents. 12. On going through the contents of the report

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 693/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2016-17

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

reassessment proceedings were initiated against the assessee so as to facilitate the Bench in adjudicating the issue, which is before the Bench for it’s consideration. Accordingly, the Department vide letter dated 15.03.2024, submitted before us the information regarding the report of the Investigation Wing and other related documents. 12. On going through the contents of the report

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 694/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2017-18

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

reassessment proceedings were initiated against the assessee so as to facilitate the Bench in adjudicating the issue, which is before the Bench for it’s consideration. Accordingly, the Department vide letter dated 15.03.2024, submitted before us the information regarding the report of the Investigation Wing and other related documents. 12. On going through the contents of the report

M/S. SHRI RANG INFRASTRUCTURE PVT. LTD.,,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, appeal of the assessee is partly allowed

ITA 665/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 148Section 151Section 68

reassessment is not review and, therefore, the decision of Hon’ble Apex Court will not be applicable in the present case in the facts and circumstances which was distinguishable from the present assessee to that of decision of Hon’ble Supreme Court. 8. We have heard both the parties and perused all the relevant material available on record

BIPINKUMAR RAMBHAI PATEL,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 992/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Shri Siddhartha Nautiyalbipinkumar Rambhai Patel The Principal Vs. B/25, Ranchod Colony, Commissioner Of Maninagar, Income Tax, -1 Ahmedabad-380008 Ahmedabad [Pan: Aqapp5046M] (Appellant) .. (Respondent) Appellant By: Shri Mehul K. Patel, Advocate Respondent By: Shri R.P. Rastogi, Cit-Dr Date Of Hearing 26.11.2025 Date Of Pronouncement 09.12.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-: -

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 151Section 263

section 151 from the Principal Commissioner of Income Tax, Ahmedabad–1, for alleged escapement of income amounting to Rs. 1,37,80,069/-. According to the reasons recorded, the assessee had allegedly received unsecured loans of Rs. 1.37 crores from M/s Dishman Pharmaceutical and Chemical Ltd. during the relevant financial year. During reassessment proceedings, the Assessing Officer sought details regarding

ANIL EXPORTS (INDIA),AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, both the appeals are partly allowed

ITA 1026/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2013-14

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Sudhir Mehta, A.RFor Respondent: Shri Prothviraj Meena, CIT-D.R
Section 143(3)Section 147Section 263

Section 263 of the Act for enhancing the income, tax, or penalty of the assessee. 7. The appellant craves leaves to add, alter and or to amend all or any of the grounds of the appeal.” 3. Firstly we are taking No. 1026/Ahd/2024. The return of income for assessment year 2013-14 was filed on 02-09-2024 declaring total

ANIL EXPORTS (INDIA),AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, both the appeals are partly allowed

ITA 1027/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2014-15

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri Sudhir Mehta, A.RFor Respondent: Shri Prothviraj Meena, CIT-D.R
Section 143(3)Section 147Section 263

Section 263 of the Act for enhancing the income, tax, or penalty of the assessee. 7. The appellant craves leaves to add, alter and or to amend all or any of the grounds of the appeal.” 3. Firstly we are taking No. 1026/Ahd/2024. The return of income for assessment year 2013-14 was filed on 02-09-2024 declaring total

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1597/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

reassessment is liable to be dismissed. On Merits (A.Y. 2010-11) 13. The additions have been made by the AO on primarily two counts for the impugned year under consideration. Firstly, the AO observed that during the year under consideration, the assessee was engaged in providing contrived losses to various parties on sale of certain illiquid commodities on the NMCE

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1594/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

reassessment is liable to be dismissed. On Merits (A.Y. 2010-11) 13. The additions have been made by the AO on primarily two counts for the impugned year under consideration. Firstly, the AO observed that during the year under consideration, the assessee was engaged in providing contrived losses to various parties on sale of certain illiquid commodities on the NMCE

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1595/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

reassessment is liable to be dismissed. On Merits (A.Y. 2010-11) 13. The additions have been made by the AO on primarily two counts for the impugned year under consideration. Firstly, the AO observed that during the year under consideration, the assessee was engaged in providing contrived losses to various parties on sale of certain illiquid commodities on the NMCE