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5 results for “reassessment”+ Section 80Cclear

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Key Topics

Section 153C8Section 807Section 80C5Section 148A5Deduction5Section 1444Section 143(2)4Addition to Income4Section 2503Section 148

AREHALLI RUDRAPPA VISHWANATHA,AREHALLY,TEMPLE,BELUR vs. INCOME- TAX OFFICER, WARD-1 & TPS, HASSAN

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

ITA 2654/BANG/2025[2016-17]Status: DisposedITAT Bangalore27 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: Shri Srikrishna Kantila, CAFor Respondent: Shri Balusamy N, JCIT-DR
Section 10(1)Section 142(1)Section 148Section 148ASection 250Section 44ASection 80C

80C, was below the taxable limit for the relevant assessment year. 6. The learned CIT Appeals has further erred in not appreciating that part of the cash deposits represented agricultural income from the appellant's 4 acres of agricultural land, which is exempt under section 10(1) of the Act. 7. The learned Commissioner of Income tax has erred

3
Reassessment3
Limitation/Time-bar3

AJITH M KUMAR,BANGALORE vs. DCIT, CIRCLE-3(3)(1), BANGALORE

In the result, Appeal filed by the Assessee is allowed for statistical purposes

ITA 2389/BANG/2025[2018-19]Status: DisposedITAT Bangalore27 Jan 2026AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Ms. Susan Mathew, CAFor Respondent: Standing Counsel for Revenue
Section 133(6)Section 144Section 147Section 148Section 15Section 80Section 80ASection 80C

reassessment order dated 20.12.2023 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 was partly allowed. Therefore, the Assessee is aggrieved. 2. The brief facts of the case show that Assessee is an individual who did not file his return of income for Assessment Year 2018-19. As per the information, it was found that

SMT. SUNITH SINGH MURALIDHARA ,HOSPET vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

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

ITA 1421/BANG/2024[2015-16]Status: DisposedITAT Bangalore19 Nov 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Shri G Venkatesh, AdvocateFor Respondent: Shri V Parithivel, JCIT (DR)
Section 132Section 153CSection 234ASection 234BSection 250Section 44ASection 69ASection 80C

80C on the facts and circumstances of the case. 12. The learned CIT(A) erred in confirming the addition to the extent of Rs. 56,000/- deposits in the form of cash deposit as unexplained money u/s 69A of the Act on the facts and circumstances of the case. 13. The learned Assessing Authority is not justified in levying interest

ABHINANDAN SHANTHINATH SALIGRAMA ,MYSORE vs. DCIT-1(1) & TPS, MYSORE

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

ITA 2209/BANG/2025[2023-24]Status: DisposedITAT Bangalore30 Mar 2026AY 2023-24

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2023-24

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Sri Ganesh R Ghale, D.R
Section 133(6)Section 139(1)Section 140BSection 142(1)Section 143(1)Section 143(2)Section 144Section 250Section 69A

section 139(8A) of the Act, no updated return shall be furnished by any person for the relevant assessment year where any proceedings for assessment or reassessment or recomputation or revision of income under this Act is pending or has been completed for the relevant assessment year. In the present case, undisputedly the assessee had claimed to have updated

M. SATHYANARAYANA SETTY,BANGALORE vs. INCOME TAX OFFICER, WARD-6(2)(2), BANGALORE

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

ITA 1888/BANG/2018[2007-08]Status: DisposedITAT Bangalore15 Nov 2019AY 2007-08

Bench: Shri Arun Kumar Garodiaassessment Year : 2007-08 Shri M. Sathyanarayana Setty, No. 105, 3Rd Main Road, I Cross, The Income Tax Vhbcs Layout, Officer, Vs. Mahalakshmipuram, Ward – 6 (2) (2), Bangalore – 560 086. Bangalore. Pan: Atlps1459B Appellant Respondent Assessee By : Smt. Suman Lunkar, Ca : Shri Ganesh R Ghale, Revenue By Standing Counsel For Dept. Date Of Hearing : 22.10.2019 Date Of Pronouncement : 15.11.2019

For Appellant: Smt. Suman Lunkar, CA
Section 112Section 143(2)Section 148Section 234ASection 80C

reassessment as well as the notice being barred by limitation. The action of CIT(A) being not in accordance with the provisions of law is to be negated. 3. In any case and without prejudice, the learned Assesing officer has erred in adding a sum of Rs. 2,50,000/- as unexplained investment and the learned CIT(A) has erred