BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

60 results for “reassessment”+ Section 254clear

Sorted by relevance

Mumbai414Delhi241Chennai82Bangalore63Raipur61Ahmedabad60Chandigarh58Jaipur55Surat45Hyderabad40Kolkata35Pune31Amritsar24Indore21Rajkot16Cochin14Lucknow12Jodhpur10Guwahati8Nagpur6Agra4Panaji3Cuttack3Patna2Dehradun1Visakhapatnam1

Key Topics

Section 13243Section 115J22Section 8018Section 143(3)17Addition to Income17Section 6812Section 1479Section 1319Section 1487Reassessment

MINOR HARESH KARSANBHAI PATEL ORAL SPECIFIC DEFERRED FAMILY TRUST,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(2) NOW WARD- 5(3)(1), AHMEDABAD

In the result, the appeal filed by the assesee is partly allowed

ITA 863/AHD/2023[1982-83]Status: DisposedITAT Ahmedabad03 Jan 2024AY 1982-83

Bench: Shri Waseem Ahmedआयकरअपीलसं./Ita No. 863/Ahd/2023 धििाधरणवरध/Asstt. Year: 1982-1983 Minor Haresh Karsanbhai Patel Oral Income Tax Officer, Specific Deferred Family Trust, Vs. Ward-5(2)(2), Nirma House, Ahmedabad. Near Income Tax Circle, Now Ashram Road, Income Tax Officer, Ahmedabad-380009. Ward 5(3)(1), Ahmedabad Pan: Aaath4880P

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr.D.R
Section 244A

254 or section 260 or section 262 or section 263 or section 264, wholly or partly, otherwise than by making a fresh assessment or reassessment

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

Showing 1–20 of 60 · Page 1 of 3

6
Natural Justice6
Bogus Purchases5
ITA 38/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

reassessment or recomputation may be taken. 33.1 The provisions of subsection (1) of section 150 of the Act overrides the time limit provided under subsection 149 of the Act for issuing the notice under section 148 of the Act, for making assessment or assessment in consequence to any finding given by the appellate authority under

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 37/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2008-09

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

reassessment or recomputation may be taken. 33.1 The provisions of subsection (1) of section 150 of the Act overrides the time limit provided under subsection 149 of the Act for issuing the notice under section 148 of the Act, for making assessment or assessment in consequence to any finding given by the appellate authority under

GUJARAT STATE ELECTRICITY CORPORATION LTD.,BARODA vs. THE DY.CIT, CIRCLE-1(1),, BARODA

ITA 2841/AHD/2015[2002-03]Status: DisposedITAT Ahmedabad26 Sept 2024AY 2002-03

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 2841 & 2842/Ahd/2015 िनधा"रण वष" /Assessment Years : 2002-03 & 204-05 Gujarat State Electricity The Dcit बनाम/ Corporation Ltd. Circle-1(1) V/S. Sardar Patel Vidhyut Bhavan Baroda Race Course Circle Alkapuri, Baroda – 390 007 (अपीलाथ$/ Appellant) (&' यथ$/ Respondent) "थायी लेखा सं./Pan: Aaacg 6864 F

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Prithviraj Meena, CIT-DR &
Section 115JSection 143(3)Section 2Section 254

reassessed u/s 143(3) of the Act read with section 254 of the Act. The assessee preferred appeals against the order

GUJARAT STATE ELECTRICITY CORPORATION LTD.,BARODA vs. THE DY.CIT, CIRCLE-1(1),, BARODA

ITA 2842/AHD/2015[2004-05]Status: DisposedITAT Ahmedabad26 Sept 2024AY 2004-05

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos. 2841 & 2842/Ahd/2015 िनधा"रण वष" /Assessment Years : 2002-03 & 204-05 Gujarat State Electricity The Dcit बनाम/ Corporation Ltd. Circle-1(1) V/S. Sardar Patel Vidhyut Bhavan Baroda Race Course Circle Alkapuri, Baroda – 390 007 (अपीलाथ$/ Appellant) (&' यथ$/ Respondent) "थायी लेखा सं./Pan: Aaacg 6864 F

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Prithviraj Meena, CIT-DR &
Section 115JSection 143(3)Section 2Section 254

reassessed u/s 143(3) of the Act read with section 254 of the Act. The assessee preferred appeals against the order

ASHAPURA STONE INDUSTRIES,ANAND vs. THE ITO, WARD-1, ANAND

The appeal of the assessee is allowed for statistical purposes, with directions as above

ITA 725/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2012-13

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2012-2013 Ashapura Stone Industries The Ito, Ward-1 1, Nh No.8, Vasad Vs. Anand. Nr.Geb Sub-Station Anand-388 306, Gujarat Pan : Aaufa 6762 D (Applicant) (Responent) : Shri Hardik Vora, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 07/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Hargovind Singh, Sr.DR
Section 131Section 147Section 148Section 250Section 69Section 69C

section 250 r.w.s. 254 of the Income-tax Act, 1961 for the A.Y. 2012–13. 2. Brief Facts 2.1 The assessee is engaged in the business of quarrying and trading in stone products. In the course of reassessment

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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange 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

254,994.56 45.6844 11649273 2001-02 3110.04 47.6919 148324 2002-03 4766.93 48.3953 230697 2003-04 3585.58 45.9516 164763 2004-05 2667.69 44.9315 119863 2005-06 145,526.01 44.2735 6442946 2006-07 93,038.14 45.2849 4213223 2007-08 22989.11 40.241 925105 2008-09 2824.59 45.917 129697 4.2 The exchange rate taken into consideration is the average exchange rate