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19 results for “reassessment”+ Section 80P(2)(a)clear

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Key Topics

Section 80P54Section 14739Section 14830Section 80P(2)(d)29Section 143(3)21Deduction19Reassessment15Disallowance13Addition to Income10Section 139(1)

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY.CIT, CIRCLE-2(1)(1), VADODARA

In the result, both the appeals of the assessee are allowed

ITA 1349/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2017-18

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

reassessment being bad in law, illegal and non-est.. 2.00 Disallowance of deduction claimed u/s.80P of the Act amounting to Rs.38,89,237/- 2.01 On the facts and circumstances of you appellant’s case as well as in law, the ld.CIT(A) erred in dismissing the appeal on wrong plea that interest earned on deposits kept with

7
Reopening of Assessment7
Section 144B5

SHREE SARVODAYA SAHAKARI MANDALI LTD.,VADODARA vs. NFAC, DELHI PRESENT JURISDICTION THE DY. CIT, CICLE-2(1)(1), VADODARA

In the result, both the appeals of the assessee are allowed

ITA 1348/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Jan 2025AY 2016-17

Bench: Dr.Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Viranch Modi, A.RFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 143(3)Section 147Section 80Section 80PSection 80P(2)(d)

reassessment being bad in law, illegal and non-est.. 2.00 Disallowance of deduction claimed u/s.80P of the Act amounting to Rs.38,89,237/- 2.01 On the facts and circumstances of you appellant’s case as well as in law, the ld.CIT(A) erred in dismissing the appeal on wrong plea that interest earned on deposits kept with

ITO, WARD-5(3)(1), VEJALPUR vs. AHMEDABAD DISTRICT CO OP MILK PRODUCERS UNION LTD, AHMEDABAD

In the result, both the appeals filed by the Revenue are dismissed

ITA 666/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad09 Aug 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokar

Section 143(3)Section 147Section 148Section 80PSection 80P(2)Section 80P(2)(d)

Section 80P(2)(d) of the Act and the original assessment has also dealt with this issue as the return of income was filed by the assessee on 29.11.2014 which was incorrectly mentioned in the reassessment

THE ITO, WARD-5(3)(1), AHMEDABAD vs. AHMEDABAD DISTRICT CO.OP.MILK PRODUCERS UNION LTD., AHMEDABAD

In the result, both the appeals filed by the Revenue are dismissed

ITA 533/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad09 Aug 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokar

Section 143(3)Section 147Section 148Section 80PSection 80P(2)Section 80P(2)(d)

Section 80P(2)(d) of the Act and the original assessment has also dealt with this issue as the return of income was filed by the assessee on 29.11.2014 which was incorrectly mentioned in the reassessment

THE KAMRAN VIKAR CO.OP. CREDIT SOCIETY LTD.,SABARKANTHA vs. THE INCOME TAX OFFICER, WARD-1, HIMATNAGAR

In the result the appeal of the assessee is allowed

ITA 1658/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2014-15

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1657 To 1659/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) िनधा"रण वष"

For Appellant: Shri Rushin Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. DR
Section 143(3)Section 147Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

reassessment order passed u/s 147 r.w.s 143(3) are bad in law. (2) The Learned Commissioner of Income Tax (Appeals) has erred in law and on facts of the case in sustaining the disallowance of deduction u/s 80P(2)(d) of the Income Tax Act, 1961. (3) The appellant craves leave to add, amend, altar or delete the grounds

THE KAMRAN VIKAS CO.OP. CREDIT SOCIETY LTD.,SABARKANTHA vs. THE INCOME TAX OFFICER, WARD-1 , HIMATNAGAR

In the result the appeal of the assessee is allowed

ITA 1657/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2013-14

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1657 To 1659/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) िनधा"रण वष"

For Appellant: Shri Rushin Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. DR
Section 143(3)Section 147Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

reassessment order passed u/s 147 r.w.s 143(3) are bad in law. (2) The Learned Commissioner of Income Tax (Appeals) has erred in law and on facts of the case in sustaining the disallowance of deduction u/s 80P(2)(d) of the Income Tax Act, 1961. (3) The appellant craves leave to add, amend, altar or delete the grounds

THE KAMRAN VIKAS CO.OP. CREDIT SOCIETY LTD. ,SABARKANTHA vs. THE INCOME TAX OFFICER, WARD-1, HIMATNAGAR

In the result the appeal of the assessee is allowed

ITA 1659/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1657 To 1659/Ahd/2024 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) िनधा"रण वष"

For Appellant: Shri Rushin Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. DR
Section 143(3)Section 147Section 148Section 80PSection 80P(2)(a)Section 80P(2)(d)

reassessment order passed u/s 147 r.w.s 143(3) are bad in law. (2) The Learned Commissioner of Income Tax (Appeals) has erred in law and on facts of the case in sustaining the disallowance of deduction u/s 80P(2)(d) of the Income Tax Act, 1961. (3) The appellant craves leave to add, amend, altar or delete the grounds

GANDHINAGAR DISTRICT CO.OP.MILK PRODUCERS UNION LIMITED,GANDHINAGAR vs. THE ACIT, CIRCLE GANDHINAGA, GANDHINAGAR

In the result, appeal of the assessee is allowed

ITA 512/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. DArsi Suman Ratnam, CIT D.R. & Shri
Section 139(1)Section 143(3)Section 147Section 148Section 80PSection 80P(2)(c)Section 80P(2)(d)

80P of the Act and thereby making additions to the returned income of the assessee were made by the Ld. Assessing Officer. 5. The assessee is in appeal before us and at the outset, has challenged the issuance of notice under Section 147 of the Act beyond the period of 4 years from the end of the relevant assessment year

SAVLI TALUKA SECONDARY AND HIGHER SECONDARY EMPLOYEES CO OP. CREDIT SOCIETY LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

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

ITA 1772/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Abhijit Sr.DR
Section 144BSection 147Section 148Section 148ASection 234ASection 234BSection 234CSection 250Section 272(1)(d)Section 68

reassessment proceedings were completed under section 147 read with section 144B of the Act, assessing the total income at Rs. 1,07,97,637/-. At the assessment stage, the Assessing Officer noted that the assessee had failed to furnish a return of income or to submit documentary evidence explaining the source of cash deposits amounting

THE AGRICULTURE DEVELOPMENT CO.OP.CREDIT SOCIETY LTD.,,SIDHPUR vs. THE ITO, PATAN WARD-4, , UNJHA

In the result, Ground No. 3 of the assessee’s appeal is allowed for statistical purpose purposes

ITA 230/AHD/2022[2012-13]Status: DisposedITAT Ahmedabad21 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri H.V. Doshi, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R
Section 147Section 57Section 80PSection 80P(4)

reassessment proceedings, the Assessing Officer has taxed the entire/gross amount of interest earned from nationalized banks as “income from other sources”, without allowing claim of proportionate expenses incurred for earning such interest income. 7. Further, the Counsel for the assessee submitted that this issue of disallowance of deduction under Section 80P(2

THE AGRICULTURE DEVELOPMENT CO.OP.CREDIT SOCIETY LTD.,,SIDHPUR vs. THE ITO, PATAN WARD-1, , UNJHA

In the result, Ground No. 3 of the assessee’s appeal is allowed for statistical purpose purposes

ITA 231/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad21 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri H.V. Doshi, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R
Section 147Section 57Section 80PSection 80P(4)

reassessment proceedings, the Assessing Officer has taxed the entire/gross amount of interest earned from nationalized banks as “income from other sources”, without allowing claim of proportionate expenses incurred for earning such interest income. 7. Further, the Counsel for the assessee submitted that this issue of disallowance of deduction under Section 80P(2

SHRI MODHESHWARI BACHAT DHIRAN ANE GRAHAK SAHAKARI MANDALI LTD.,BANASKANTHA vs. THE ITO, WARD-1(PREVIOUSLY WARD-5), PALANPUR

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

ITA 1977/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad26 Mar 2025AY 2012-13

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

Section 143(3)Section 148Section 80PSection 80P(2)(d)

reassessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13. I.T.A No. 1977/Ahd/2024 A.Y. 2012-13 Page No 2 Shri Modheshwari Bachat Dhiran Ane Grahak Sakhakri Mandli Ltd. Vs. ITO 2. At the outset, Ld. Counsel for the assessee submitted that

DARED SEVA SAHKARI MANDALI LIMITED,BHAVNAGAR, GUJARAT vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

ITA 884/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad20 Aug 2024AY 2018-19

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

For Appellant: Shri Bansi Thakrar, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 156Section 250Section 80P

80P of the Act of Rs. 3,92,061/- was denied to the assessee. and notice of demand u/s 156 of Rs. 2,58,357/- was raised by the AO , vide reassessment order dated 29.03.2023 passed by the AO u/s 147 read with Section

DARED SEVA SAHKARI MANDALI LIMITED,BHAVANAGAR vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

ITA 885/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad20 Aug 2024AY 2019-20

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

For Appellant: Shri Bansi Thakrar, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 156Section 250Section 80P

80P of the Act of Rs. 3,92,061/- was denied to the assessee. and notice of demand u/s 156 of Rs. 2,58,357/- was raised by the AO , vide reassessment order dated 29.03.2023 passed by the AO u/s 147 read with Section

BALASINOR VIKAS CO. OP. CREDIT SOCIETY LTD.,MAHISAGAR vs. THE PR. CIT, VADODARA-1, VADODARA

In the result, the appeal filed by the assessee is allowed

ITA 908/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 908/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2017-18) बनाम/ Balasinor Vikas Co.Op. The Principal Credit Society Ltd. Commissioner Of Income Vs. Rajpuri Darwaja, Opp. Tax Masjit, Balasinor - Vadodara-1, Baroda - 388255, Gujarat 390007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaab4748H (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul K. Patel, Advocate ""यथ" क" ओर से/Respondent By Shri Sudhendu Das, Cit. Dr : Date Of Hearing 02/09/2024 01/10/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The Principle Commissioner Of Income Tax, Pcit, Vadodara-1 (In Short ‘The Pcit’), Dated 22.03.2024 Passed Under Section 263 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The Assessment Year (A.Y.) 2017-18. 2. The Brief Facts Of The Case Are That The Assessee Had Filed His Return Of Income For A.Y. 2017-18 On 18.10.2017 Declaring Nil Income. The Original Assessment Was Completed U/S.143(3) Of The

For Appellant: Shri Mehul K. Patel, Advocate
Section 143(3)Section 147Section 263Section 80PSection 80P(2)(d)

Section 263 of the Income Tax Act, 1961 (in short ‘the Act’) for the Assessment Year (A.Y.) 2017-18. 2. The brief facts of the case are that the assessee had filed his return of income for A.Y. 2017-18 on 18.10.2017 declaring Nil income. The original assessment was completed u/s.143(3) of the ITA No. 908/Ahd/2024 [Balasinor Vikas Co.Op

SALOJ DUDH UTPADAK SAHAKARI MANDALI LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(4), VADODARA

In the result, the appeal of the assessee is allowed in above terms

ITA 1685/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad23 Apr 2025AY 2019-20

Bench: Smt. Annapurna Gupta

For Appellant: Shri D. K. Parikh, A.RFor Respondent: Shri Prateek Sharma, Sr. DR
Section 147Section 148Section 148ASection 250(6)Section 80PSection 80P(2)

reassessment under section 148/147 were initiated by the 40, on non-existing facts because ultimately the assessee has been able to explain the income, which was believed to have been escaped assessment, was explainable. It is further held, that the AO was justified in initiating the proceedings under section 147/148, but then, once he came to the concision, that

THE NANOL DUDH UTPADAK SAHKARI MANDALI LTD.,BANASKANTHA vs. THE ITO, WARD-1, PALANPUR

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

ITA 1749/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad19 Dec 2025AY 2020-21

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

Section 133(6)Section 139(1)Section 144Section 147Section 148Section 80ASection 80P

reassessment order passed under section 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2020-21. I.T.A No. 1749/Ahd/2025 A.Y. 2020-21 Page No 2 The Nanol Dudh Utpadak Sahakari Mandli Ltd. vs. ITO 2. Brief facts of the case is that the assessee is a Cooperative Bank

THE THAVAR DUDH UTPADAK SAHAKARI MANDLI LIMITED,BANASKANTHA vs. THE ACIT/DCIT, CIRCLE-GANDHINAGAR, GANDHINAGAR

In the result, the appeal filed by the assessee in ITA No

ITA 1556/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2019-20

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 142(1)Section 147Section 148Section 46ASection 80PSection 80P(1)(b)

section 272B of the income-tax Act 1961 for having more than one PAN and in the present case the appellant assessee has not surrendered the other PAN till the time of assessment proceedings. x. This Appellate Authority has noted that, the assessment order was passed dated 28.03 2023 and the appellant assessee has filed an appeal against the assessment

THE THAVAR DUDH UTPADAK SAHKARI MANDLI LIMITED,BANASKANTHA vs. THE ACIT/DCIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

In the result, the appeal filed by the assessee in ITA No

ITA 1555/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2018-19

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 142(1)Section 147Section 148Section 46ASection 80PSection 80P(1)(b)

section 272B of the income-tax Act 1961 for having more than one PAN and in the present case the appellant assessee has not surrendered the other PAN till the time of assessment proceedings. x. This Appellate Authority has noted that, the assessment order was passed dated 28.03 2023 and the appellant assessee has filed an appeal against the assessment