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3 results for “reassessment”+ Section 36(1)(va)clear

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Key Topics

Section 1472Section 148A2Section 1482Section 270A(8)2Section 270A2Deduction2

IIFL SAMASTA FINANCE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

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

ITA 1054/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 Sept 2024AY 2020-21
Section 270ASection 270A(7)Section 270A(8)Section 40Section 43

36(1)(va) of the Act treating as under reported\nunder sub section (2) of Section 270A of the Act whereas\ndisallowance of deduction of Health & education cess u/s 37 of the\nAct was considered under reported is in consequence of\nmisreporting of income under section 270A(2) rws 270(9) of the Act.\n5.2 For the purpose of evaluating

DAVANAM JEWELLERS PRIVATE LIMITED,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result appeal of the Assessee is dismissed

ITA 122/BANG/2026[2019-20]Status: DisposedITAT Bangalore27 Mar 2026AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Pooja Maru, CA
Section 132Section 139Section 143Section 147Section 148Section 148ASection 37

36(1) (va) of the Act. 8. The Ld. CIT(A) has erred in confirming the disallowance of ₹ 22,500 under section 40(a)(ia) of the Act for alleged non-deduction of tax at source, without appreciating the facts and law. Page 4 of 10 9. The initiation of penalty proceedings under section 270A

APPU NUTRITIONS PRIVATE LIMITED,CHEMMANUR HALL,BANGALORE vs. DCIT-CIRCLE 1(1)(1),BANGALORE, BMTC BUILDING,KORAMANGALA

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

ITA 1720/BANG/2024[2015-16]Status: DisposedITAT Bangalore19 Nov 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadavassessment Year : 2015-16 Appu Nutritious Pvt. Ltd., Vs. Dcit, C/O, Idiom Design & Circle – 1(1)(1), Consulting Ltd., Joseph Bangalore. Chemmanur Hall, 1St Cross, 1St Stage, Indiranagar, Bangalore – 560 038. Pan : Aabca 7049 M Appellant Respondent Appellant By : Shri Ajith Kumar, Director Respondent By : Ms. Neha Sahay, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 12.11.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Laxmi Prasad Sahuthis Appeal Is Filed By The Assessee Against The Order Dated 12.07.2024 Of The Cit(Appeals), National Faceless Appeal Centre, Delhi [Nfac], For The Ay 2015-16. 2. Briefly Stated The Facts Of The Case Are That The Assessee Filed Its Return Of Income On 29.09.2015 Declaring ‘Nil’ Income. The Case Was Selected For Scrutiny & Notice Was Issued To The Assessee. During The Page 2 Of 5

For Appellant: Shri Ajith Kumar, DirectorFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 143(3)

sections 2(24)(x) r.w.s. 36(1)(va) of the Act and the assessment proceedings were completed. 3. Aggrieved from the Order of Assessment, assessee filed appeal before the CIT(A) on 12.06.2018. During the appellate proceedings, the CIT(A) issued 8 notices to the assessee but there was no response from the assessee side. Accordingly, he dismissed the appeal