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73 results for “reassessment”+ Section 195(1)clear

Sorted by relevance

Delhi591Mumbai470Bangalore157Chennai142Jaipur98Kolkata88Chandigarh84Ahmedabad73Raipur42Pune36Hyderabad32Telangana27Cochin21Nagpur18Lucknow17Visakhapatnam15Patna14Surat14Cuttack14Indore10Dehradun8Agra8Amritsar6Rajkot5Orissa4SC4Guwahati3Calcutta1Panaji1Jabalpur1Rajasthan1Allahabad1Uttarakhand1

Key Topics

Section 143(3)47Addition to Income47Section 14739Section 14828Section 69C28Section 153A20Section 2(15)20Double Taxation/DTAA18Reopening of Assessment

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

reassessment, as the case maybe, under the said sub-sections (1), (2) and (3) shall be extended by twelve months. Section 153 of the Act does not permit passing any order after the expiry of 33 months from the end of the assessment year i.e. AY 2016-17 in the present case. Therefore, the time limit for completing assessment

Showing 1–20 of 73 · Page 1 of 4

15
Section 92C14
Reassessment14
Disallowance11

SHELL INTERNATIONAL B.V., ,AHMEDABAD vs. THE ACIT, INTL. TAXN.-1, AHMEDABAD

ITA 110/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2789/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

M/S. SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1657/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 176/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1658/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

M/S. SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2788/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2009-10

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2388/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2389/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 175/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INT.TAXA.-2, AHMEDABAD

ITA 563/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings is bad in law, void ab initio and liable to be quashed. 2. The learned AO based on the directions of the DRP has erred on the facts and in law in treating the aggregate cost recovery of Rs. 7,15,01,526 received from Hazira LNG Private Limited (‘HLPL’), Hazira Port Private Limited (‘HPPL’), Shell India Markets

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

195 to 200/Ahd/2019 The DCIT, Cir.(1)(1) Shri Dilip Kumar 2009-10 to 2014-15 Ahmedabad. Lalwani R-649, New Rajendra Nagar New Delhi PAN : AAEPL 5472 F 88 to 94/Ahd/2019 44— Shri Ashok The DCIT, 50 Asstt.Year : 2009-10 to Surendras Vaswani Cent.Cir.1(1) 2015-16 1, Rajdeep Villa Ahmedabad. Opp: Rivera-11 B/h. Chimanbhai Institute Prahalad

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

195 to 200/Ahd/2019 The DCIT, Cir.(1)(1) Shri Dilip Kumar 2009-10 to 2014-15 Ahmedabad. Lalwani R-649, New Rajendra Nagar New Delhi PAN : AAEPL 5472 F 88 to 94/Ahd/2019 44— Shri Ashok The DCIT, 50 Asstt.Year : 2009-10 to Surendras Vaswani Cent.Cir.1(1) 2015-16 1, Rajdeep Villa Ahmedabad. Opp: Rivera-11 B/h. Chimanbhai Institute Prahalad

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

195 to 200/Ahd/2019 The DCIT, Cir.(1)(1) Shri Dilip Kumar 2009-10 to 2014-15 Ahmedabad. Lalwani R-649, New Rajendra Nagar New Delhi PAN : AAEPL 5472 F 88 to 94/Ahd/2019 44— Shri Ashok The DCIT, 50 Asstt.Year : 2009-10 to Surendras Vaswani Cent.Cir.1(1) 2015-16 1, Rajdeep Villa Ahmedabad. Opp: Rivera-11 B/h. Chimanbhai Institute Prahalad

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

195 to 200/Ahd/2019 The DCIT, Cir.(1)(1) Shri Dilip Kumar 2009-10 to 2014-15 Ahmedabad. Lalwani R-649, New Rajendra Nagar New Delhi PAN : AAEPL 5472 F 88 to 94/Ahd/2019 44— Shri Ashok The DCIT, 50 Asstt.Year : 2009-10 to Surendras Vaswani Cent.Cir.1(1) 2015-16 1, Rajdeep Villa Ahmedabad. Opp: Rivera-11 B/h. Chimanbhai Institute Prahalad

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

195 to 200/Ahd/2019 The DCIT, Cir.(1)(1) Shri Dilip Kumar 2009-10 to 2014-15 Ahmedabad. Lalwani R-649, New Rajendra Nagar New Delhi PAN : AAEPL 5472 F 88 to 94/Ahd/2019 44— Shri Ashok The DCIT, 50 Asstt.Year : 2009-10 to Surendras Vaswani Cent.Cir.1(1) 2015-16 1, Rajdeep Villa Ahmedabad. Opp: Rivera-11 B/h. Chimanbhai Institute Prahalad

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

195 to 200/Ahd/2019 The DCIT, Cir.(1)(1) Shri Dilip Kumar 2009-10 to 2014-15 Ahmedabad. Lalwani R-649, New Rajendra Nagar New Delhi PAN : AAEPL 5472 F 88 to 94/Ahd/2019 44— Shri Ashok The DCIT, 50 Asstt.Year : 2009-10 to Surendras Vaswani Cent.Cir.1(1) 2015-16 1, Rajdeep Villa Ahmedabad. Opp: Rivera-11 B/h. Chimanbhai Institute Prahalad

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

195 to 200/Ahd/2019 The DCIT, Cir.(1)(1) Shri Dilip Kumar 2009-10 to 2014-15 Ahmedabad. Lalwani R-649, New Rajendra Nagar New Delhi PAN : AAEPL 5472 F 88 to 94/Ahd/2019 44— Shri Ashok The DCIT, 50 Asstt.Year : 2009-10 to Surendras Vaswani Cent.Cir.1(1) 2015-16 1, Rajdeep Villa Ahmedabad. Opp: Rivera-11 B/h. Chimanbhai Institute Prahalad

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

195 to 200/Ahd/2019 The DCIT, Cir.(1)(1) Shri Dilip Kumar 2009-10 to 2014-15 Ahmedabad. Lalwani R-649, New Rajendra Nagar New Delhi PAN : AAEPL 5472 F 88 to 94/Ahd/2019 44— Shri Ashok The DCIT, 50 Asstt.Year : 2009-10 to Surendras Vaswani Cent.Cir.1(1) 2015-16 1, Rajdeep Villa Ahmedabad. Opp: Rivera-11 B/h. Chimanbhai Institute Prahalad

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

195 to 200/Ahd/2019 The DCIT, Cir.(1)(1) Shri Dilip Kumar 2009-10 to 2014-15 Ahmedabad. Lalwani R-649, New Rajendra Nagar New Delhi PAN : AAEPL 5472 F 88 to 94/Ahd/2019 44— Shri Ashok The DCIT, 50 Asstt.Year : 2009-10 to Surendras Vaswani Cent.Cir.1(1) 2015-16 1, Rajdeep Villa Ahmedabad. Opp: Rivera-11 B/h. Chimanbhai Institute Prahalad