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

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Key Topics

Section 80P18Section 8014Section 80P(2)(a)14Section 80P(2)(d)14Section 14312Deduction11Addition to Income9Section 115J8Section 1548Section 69A

SHARANABASAVESHWAR CREDIT SOUHARD SAHAKRI NI HALINGALI,BAGALKOT vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, BIJAPUR

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

ITA 107/BANG/2023[2018-19]Status: DisposedITAT Bangalore17 May 2023AY 2018-19
For Appellant: Shri Veeranna M. Murgod, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

reassessment under Section 147/148 of the Act also becomes academic once the conclusion is arrived at that the deduction under Section 80P(2

CANARA BANK,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

ITA 1154/BANG/2023[2018-19]Status: Disposed
6
Reassessment6
Disallowance4
ITAT Bangalore
17 Jan 2025
AY 2018-19

Bench: SHRI WASEEM AHMED, ACCOUNTANT MEMBER\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\nITA No.210/Bang/2024\nAssessment Year: 2017-18\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560002\nVs.\nDCIT\nCircle-2(1)(1)\nBangalore\nPAN NO : AAACC6106G\nAPPELLANT\nRESPONDENT\nITA No.222/Bang/2024\nAssessment Year: 2017-18\nDCIT\nCircle-2(1)(1)\nBangalore\nVs.\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560 002\nAPPELLANT\nRESPONDENT\nITA No.1154/Bang/2023\nAsses

For Appellant: Sri Abarana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R
Section 115JSection 14ASection 250Section 38(1)

reassess under Section 147 or pass an order\nenhancing the assessment or reducing a refund already made or\notherwise increasing the liability of the assessee under Section 154, for\nany assessment year beginning on or before the 1st day of April 2001.\n9. From perusal of Section 14A of the Act, it is evident that for the\npurposes of computing

SURABHI SOUHARDA CREDIT CO-OPERATIVE SOCIETY LIMITED ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BENGALURU

In the result, appeal of the assessee is partly allowed for\nstatistical purposes

ITA 1052/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18
Section 143(2)Section 143(3)Section 2(19)Section 251Section 251(2)Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

reassess is not valid as the issue fell within Chapter VI-A. For deduction under Section 80P(2)(a)(i), the matter

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

ITA 297/BANG/2024[2018-19]Status: DisposedITAT Bangalore17 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

For Appellant: Sri Abharana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R
Section 115JSection 143(3)Section 14ASection 234BSection 250

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

M/S. ING VYSYA BANK EMPLOYEES CO-OPERATIVE SOCIETY LIMITED PRESENTLY KNOWN AS M/S. KOTAK MAHINDRA BANK EMPLOYEES CO-OPEATIVE SOCIETY LIMITED ,BENGALURU vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

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

ITA 330/BANG/2025[2011-12]Status: DisposedITAT Bangalore17 Jun 2025AY 2011-12

Bench: Shri Prashant Maharishiassessment Year : 2011-12

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Revenue
Section 143(3)Section 148Section 234Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

reassessment order passed u/s. 143(3) r.w.s. 147 of the Income-tax Act, 1961 [the Act] dated 27.12.2018 was dismissed. Page 2 of 6 2. The assessee has raised the following grounds of appeal :- “1. The orders of the authorities below in so far as they are against the appellant are opposed to law, equity, weight of evidence, probabilities, facts

KEDAMBADI MILK PRODUCERS CO-OPERATIVE WOMEN SOCIETY LIMITED,KEDAMBADI vs. INCOME TAX OFFICER WARD 1 PUTTUR, PUTTUR

In the result appeal of the assessee is dismissed

ITA 280/BANG/2025[2019-2020]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-2020

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

2, Lucknow (the learned CIT – A) for assessment year 2019 – 20 on 18 December 2024 wherein the appeal filed by the assessee against the reassessment intimation passed u/s 154 of the Act where in in intimation order under section 143 (1) of the income tax act 1961 dated 27 June 2023 passed by the central processing Centre, assesseee sought rectification

CHIKKAMUDNOOR MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED, ,CHIKKAMUDNOOR vs. INCOME TAX OFFICER, WARD-1 , PUTTUR

In the result appeal of the assessee is dismissed

ITA 104/BANG/2025[2019-20]Status: DisposedITAT Bangalore22 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishiassessment Year : 2019-20

For Appellant: Shri Krishna Kantila, CAFor Respondent: Shri Ganesh R. Ghale, Advocate, Standing Counsel
Section 139Section 139(1)Section 143Section 154Section 80Section 80ASection 80PSection 80p

2, Lucknow (the learned CIT – A) for assessment year 2019 – 20 on 18 December 2024 wherein the appeal filed by the assessee against the reassessment intimation passed u/s 154 of the Act where in in intimation order under section 143 (1) of the income tax act 1961 dated 27 June 2023 passed by the central processing Centre, assesseee sought rectification

KANAKA CREDIT CO OPERATIVE SOCIETY LIMITED ,CHITRADURGA vs. INCOME TAX OFFICER, WARD-3, , DAVANGERE

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

ITA 925/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Jul 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: Ms. ShreeRaksha, DFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 143(3)Section 56Section 80P(2)(a)Section 80P(2)(d)

section 80P(2) should be considered while granting deduction. 7. Considering the rival submissions we note that the assessee filed appeal before the First Appellate Authority (FAA) against the reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

ITA 222/BANG/2024[2017-18]Status: DisposedITAT Bangalore17 Jan 2025AY 2017-18

Bench: SHRI WASEEM AHMED, ACCOUNTANT MEMBER\nAND\nSHRI KESHAV DUBEY, JUDICIAL MEMBER\nITA No.210/Bang/2024\nAssessmentYear: 2017-18\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560002\nPAN NO: AAACC6106G\nVs.\nDCIT\nCircle-2(1)(1)\nBangalore\nAPPELLANT\nRESPONDENT\nITA No.222/Bang/2024\nAssessmentYear: 2017-18\nDCIT\nCircle-2(1)(1)\nBangalore\nVs.\nM/s Canara Bank\nFM wing, Head Office,\n112, J.C. Road\nBangalore 560 002\nAPPELLANT\nRESPONDENT\nITA No.1154/Bang/2023\nAssessme

Section 115JSection 14ASection 250

reassess under Section 147 or pass an order\nenhancing the assessment or reducing a refund already made or\notherwise increasing the liability of the assessee under Section 154, for\nany assessment year beginning on or before the 1st day of April 2001.\n9. From perusal of Section 14A of the Act, it is evident that for the\npurposes of computing

INCOME TAX OFFICER WARD 1 TPS VIJAYAPUR , VIJAYAPUR vs. PRATHAMIK KRUSHI PATTIN SAHAKARI SANGH NIYAMIT SARWAD , SARWAD

In the result, all the 3 appeals filed by the Revenue are allowed for statistical purposes

ITA 1299/BANG/2025[2016-17]Status: DisposedITAT Bangalore30 Dec 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Subramanian, Jt.CIT (DR)(ITAT), BengaluruFor Respondent: Dr. Sheetal Borkar, Advocate
Section 142(1)Section 144Section 147Section 148Section 69Section 69ASection 80Section 80P

reassessment order was passed wherein the addition of Rs.1,71,32,728/- was made to the total income of the assessee and further it was held that assessee is not entitled to deduction u/s. 80P of the Act. 3. Aggrieved, the assessee preferred appeal before the ld. CIT(A) wherein the written submission was made by the assessee

ITO WARD 1 TPS VIJAYAPUR, VIJAYAPUR vs. PRATHAMIK KRUSHI PATTIN SAHAKARI SANGH NIYAMIT SARWAD , SARWAD

In the result, all the 3 appeals filed by the Revenue are allowed for statistical purposes

ITA 1138/BANG/2025[2016-17]Status: DisposedITAT Bangalore30 Dec 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Subramanian, Jt.CIT (DR)(ITAT), BengaluruFor Respondent: Dr. Sheetal Borkar, Advocate
Section 142(1)Section 144Section 147Section 148Section 69Section 69ASection 80Section 80P

reassessment order was passed wherein the addition of Rs.1,71,32,728/- was made to the total income of the assessee and further it was held that assessee is not entitled to deduction u/s. 80P of the Act. 3. Aggrieved, the assessee preferred appeal before the ld. CIT(A) wherein the written submission was made by the assessee

ITO WARD 1 TPS VIJAYAPUR, VIJAYAPUR vs. PRATHAMIK KRUSHI PATTIN SAHAKARI SANGH NIYAMIT SARWAD, SARWAD

In the result, all the 3 appeals filed by the Revenue are allowed for statistical purposes

ITA 1139/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Subramanian, Jt.CIT (DR)(ITAT), BengaluruFor Respondent: Dr. Sheetal Borkar, Advocate
Section 142(1)Section 144Section 147Section 148Section 69Section 69ASection 80Section 80P

reassessment order was passed wherein the addition of Rs.1,71,32,728/- was made to the total income of the assessee and further it was held that assessee is not entitled to deduction u/s. 80P of the Act. 3. Aggrieved, the assessee preferred appeal before the ld. CIT(A) wherein the written submission was made by the assessee