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2 results for “reassessment”+ Section 80Cclear

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Key Topics

Section 148A5Section 1485Section 1513Section 1472Deduction2Reassessment2Reopening of Assessment2Addition to Income2

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

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