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5 results for “reassessment u/s 147”+ Section 36(1)(va)clear

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Key Topics

Section 1476Section 143(1)4Deduction4Disallowance3Addition to Income3Section 143(1)(a)2Section 270A(8)2Section 270A2Section 28

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

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR INCOME TAX, CPC, BANGALORE

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

2
Section 143(3)2
Section 148A2
ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

reassessment proceedings. ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore Page 12 of 22 (2) J.N. Sahni v. ITAT (2002) 257 ITR 16 (Delhi). In this case, discussing the power of Tribunal to pass an order under section 254(2) it was held that review of an order cannot be done under the garb of section

GMR ENERGY LIMITED,BENGALURU vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

reassessment proceedings. ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore Page 12 of 22 (2) J.N. Sahni v. ITAT (2002) 257 ITR 16 (Delhi). In this case, discussing the power of Tribunal to pass an order under section 254(2) it was held that review of an order cannot be done under the garb of section

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

147 instead of section 153C of the Act, rendering the reassessment proceedings invalid. 4. The Ld. CIT(A) has erred in confirming the impugned assessment order disallowing consultancy charges of ₹1,37,00,000 under section 37 of the Act, without appreciating that the expenditure was incurred wholly and exclusively for the purposes of business

M/S J P DISTILLERIES PRIVATE LIMITED ,BANGALORE vs. THE INCOME TAX OFFICER WARD-4(1)(1), BANGALORE

In the result appeal filed by assessee stands allowed

ITA 51/BANG/2019[2011-12]Status: DisposedITAT Bangalore08 Mar 2021AY 2011-12

Bench: Shri. B.R Baskaran & Smt. Beena Pillaiassessment Year : 2013-14

For Appellant: Shri C Ramesh, C.AFor Respondent: Shri Kannan Narayanan, JCIT
Section 143(3)Section 147Section 28

36 (1)(va) of the Act -Rs.3,38,328/- Page 4 of 11 3. Assessee filed appeal against the assessment order under section 143(3) before Ld.CIT(A) who allowed the appeal vide order dated 28/03/2014. Further an appeal was preferred by revenue before this Tribunal in ITA No.726/B/2016 wherein, this Tribunal by order dated 14/07/2017 dismissed the appeal