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7 results for “reassessment”+ Section 801A(4)clear

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Mumbai49Hyderabad40Delhi24Chennai15Indore15Kolkata9Surat8Ahmedabad7Rajkot7Patna6Jodhpur5Bangalore4Jaipur4Lucknow3Nagpur2Chandigarh2Cochin1Pune1Raipur1

Key Topics

Section 80I16Section 14A12Section 115J7Deduction7Section 143(3)6Section 806Section 143(2)6Section 1476Disallowance6Depreciation

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. GUJARAT FLUOROCHEMICALS LTD., VADODARA

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

ITA 169/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2010-11

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 147Section 80Section 801ASection 80I

reassessment having been initiated after 4 years of period, there is I.T.A No. 169/Ahd/2023 A.Y. 2010-11 Page No 4 ACIT Vs. Gujarat Fluorochemicals Ltd. no failure on the part of the assessee. Therefore the reopening itself is bad in law. Since the deduction for u/s. 80IA was claimed for the first time during A.Y. 2010-11, the brought forward

CHIRIPAL INDUSTRIES LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-1(1)(2),, AHMEDABAD

5
Addition to Income5
Reopening of Assessment5

In the result, the appeal of the assessee is partly allowed for the statistical purposes

ITA 708/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad02 Apr 2024AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 708/Ahd/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Chirpal Industries Limited, D.C.I.T, Chirpal House, Vs. Circle-1(1)(2), Shivranjani Cross Road, Ahmedabad. Satellight, Ahmedabad-380015. Pan: Aaacc8513B

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Ankit Jain, Sr.DR
Section 116JSection 143(3)Section 148Section 80Section 80I

reassessment proceedings u/s.148 of the Act which was initiated based on no new set of facts and was merely in form of review of Assessment Order earlier passed u/s.143(3) of the Act in respect of the year under consideration. 2.1 All relevant details pertaining to the claim of deduction 80IA of the Act had duly been brought on record

DHOLU CONSTRUCTION & PROJECTS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

ITA 3144/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad26 Sept 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 142(1)Section 143(2)Section 147Section 148Section 2(24)(x)Section 801ASection 801A(4)

Section 147 of the Act. Ld. CIT(A) ought to have quashed order being invalid bad in law. 2. Facts of the case are in this matter, proceedings were re-opened u/s. 147 of the Act and notice u/s. 148 of the Act was issued on 02.06.2014 which was served upon the assessee. However, assessee did not file return

SUN PHARMACEUTICALS INDUSTRIES LTD. ( ERSTWHILE RANBAXY LABORATORIES LIMITED),BARODA vs. THE ACIT,CENT.CIRCLE-1, BARODA

ITA 702/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad08 Apr 2021AY 2011-12
For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Mohd Usman, CIT-D.R
Section 115JSection 143(2)Section 143(3)Section 144CSection 144C(5)Section 37(1)Section 92C

section SO-IB of the Income Tax Act, 1961 ("the Act") reproduced as under: Quote (1) Where the gross total income of an assessee includes any profits and gains derived from any business referred to in sub-sections (3) to 131(11], (I1A) and (11B)14] (such business being hereinafter referred to as the eligible business), there shall, in accordance

GUJARAT INDUSTRIES POWER CO. LTD.,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

In the result, the captioned appeals are :

ITA 535/AHD/2014[2010-11]Status: HeardITAT Ahmedabad13 Apr 2022AY 2010-11

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR
Section 115JSection 147Section 14ASection 80I

4 - Particulars Surat Plant (Amount in Rs.) Sale of Scrap 1,47,80,362 Ash Disposal 1,35,51,916 Recovery of Bond Money from 33,05,199 Employees Recovery from Contractor 1,54,293 Liquated Damages 8,93,582 Insurance Claims 1,75,39,594 Total 5,05,29,419 7. The learned CIT(A) erred in fact

THE DCIT, CIRCLE-1(1),, VADODARA vs. M/S. GUJARAT INDUSTRIES POWER CO.LTD.,, VADODARA

In the result, the captioned appeals are :

ITA 1257/AHD/2015[2011-12]Status: HeardITAT Ahmedabad13 Apr 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR
Section 115JSection 147Section 14ASection 80I

4 - Particulars Surat Plant (Amount in Rs.) Sale of Scrap 1,47,80,362 Ash Disposal 1,35,51,916 Recovery of Bond Money from 33,05,199 Employees Recovery from Contractor 1,54,293 Liquated Damages 8,93,582 Insurance Claims 1,75,39,594 Total 5,05,29,419 7. The learned CIT(A) erred in fact

THE DY. CIT., CIRCLE-1(1)(1),, VADODARA vs. M/S. GUJARAT INDUSTRIES POWER CO. LTD.,, VADODARA

In the result, the captioned appeals are :

ITA 2463/AHD/2016[2012-13]Status: HeardITAT Ahmedabad13 Apr 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Respondent: Shri Mohd. Usman, CIT DR
Section 115JSection 147Section 14ASection 80I

4 - Particulars Surat Plant (Amount in Rs.) Sale of Scrap 1,47,80,362 Ash Disposal 1,35,51,916 Recovery of Bond Money from 33,05,199 Employees Recovery from Contractor 1,54,293 Liquated Damages 8,93,582 Insurance Claims 1,75,39,594 Total 5,05,29,419 7. The learned CIT(A) erred in fact