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5 results for “reassessment”+ Section 80Cclear

Sorted by relevance

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Key Topics

Section 1489Section 143(3)5Section 148A5Addition to Income5Section 1474Section 1513Disallowance3Deduction3Reassessment3Reopening of Assessment

RUPINDER SINGH DUGGAL,AHMEDABAD vs. THE ITO, WARD-5(3)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 1921/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2017-18

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

Section 147Section 148Section 148ASection 149Section 151Section 192Section 54Section 80C

section 80C of the Act amounting to Rs.1,00,000/-, though such issue was not the subject-matter of reassessment

3
Section 144C2
Section 92D2

RAJENDRA HARIPRASAD JANI,,VADODARA vs. THE INCOME TAX OFFICER, WARD-8(1),, BARODA

In the result, appeal of the assessee is allowed

ITA 1439/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad29 Jan 2020AY 2009-10

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Singhआयकर अपील सं./ Ita No.1439/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2009-10 Rajendra Hariprasad Jani Vs. Ito, Ward-8(1) 37, Jalaramdham Society Vadodara. Gidc Road, Manjalpur Vadodara 390 001. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent)

For Appellant: Written SubmissionsFor Respondent: Shri Dilip Kumar, Sr.DR
Section 143(3)Section 147Section 148Section 80C

80C. The Hon’ble Gujarat High Court, Hon’ble Bombay High Court, and Hon’ble Delhi High Court are unanimous in their opinion that if no addition is being made qua any issue on which the assessment order is being reopened, then the AO will not be authorized to make addition of any other issue, which came

CHANDRA KHILWANI,VADODARA vs. INCOME TAX OFFICER, WARD 3(1)(4), VADODARA, AAYAKAR BHAVAN,BARODA

In the result, the appeal filed by the Assessee is hereby allowed

ITA 2234/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2019-20

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

Section 133ASection 147Section 148Section 148A

reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2019-20. I.T.A No. 2234/Ahd/2025 A.Y. 2019-20 2 Chandra Khilwani Vs. ITO 2. Brief facts of the case is that the assessee is a retired school Teacher, as her income was below taxable income

RANBAXY LABORATORIES LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

section 192 of the Act. But the assessee has claimed such expenses without deducting the TDS. Thus the impugned expenses cannot be allowed under section 40(a)(ia) of the Act. The ld. DR vehemently supported the order of the lower authorities. 17. We have heard the rival contentions of both the parties and perused the material available on records

M/S. RANBAXY LABORATORIES LIMITED,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

section 192 of the Act. But the assessee has claimed such expenses without deducting the TDS. Thus the impugned expenses cannot be allowed under section 40(a)(ia) of the Act. The ld. DR vehemently supported the order of the lower authorities. 17. We have heard the rival contentions of both the parties and perused the material available on records