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4 results for “reassessment”+ Section 92Eclear

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Key Topics

Section 56(1)10Section 805Section 1485Section 2634Section 1494Section 54E3Addition to Income3Condonation of Delay3Section 148A2Section 54F

JESUDASON BIJI ,CHENNAI vs. OFFICE OF INCOME TAX OFFICER INT. TAXN WARD1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 567/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 May 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Shri M.V.Swaroop, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 119(2)(b)Section 139(1)Section 139(5)Section 147Section 148Section 148ASection 149Section 54ESection 54F

reassess such income, other than the income involving matters which are the subject matters of any appeal, reference or revision, which is chargeable to tax and has escaped assessment. Explanation 1.—Production before the Assessing Officer of account books or other evidence from which material evidence could with due diligence have been discovered by the Assessing Officer will not necessarily

2
Deduction2

ASSISTANT COMMISSIONER OF INCOME TAX, NUNGAMBAKKAM vs. R K M POWERGEN PRIVATE LIMITED, T NAGAR

In the result the appeal of the revenue for the both the

ITA 800/CHNY/2023[2013-14]Status: DisposedITAT Chennai06 Nov 2024AY 2013-14
Section 56(1)

92E of the Act. The appellant filed the return of income for the AY 2010-11 to AY 2015-16 declaring total income as under:\nAsst Year Date of filing Returned Income/(Loss) Book profits u/s.\nof ROI under 115JB of the Act\nnormal\nprovisions\n2010-11 25-09-2010 (89,63,844)\n2011-12 29-11-2011 Nil\n2012

FAIVELEY TRANSPORT TECHNOLOGIES INDIA PVT. LTD.,HOSUR vs. ACIT, CORPORATE CIRCLE-1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1598/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Oct 2024AY 2018-19

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 143(3)Section 263Section 80

92E 6. The Company filed the ITR and all the applicable audit reports before the due date and the same was correctly disclosed in the ITR. Please find attached the relevant pages of the ITR -6 form for your reference. (Annexure 5) 7. Therefore, it is eligible to claim the deduction of Rs.43,89,60,086 u/s 80-IC since

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. R K M POWERGEN PVT. LTD., CHENNAI

In the result the appeal of the revenue for the both the\n

ITA 799/CHNY/2023[2014-15]Status: DisposedITAT Chennai06 Nov 2024AY 2014-15
For Appellant: \nShri. A. Sasikumar, CITFor Respondent: \nShri. V. Ravichandran, CA
Section 56(1)

92E of the Act. The appellant filed the return of income for the AY 2010-11 to AY 2015-16 declaring total income as under:\nAsst Year\nDate of filing\nReturned\nIncome/(Loss)\nBook\nprofits u/s.\n115JB of the Act\nof ROI\nunder\nnormal\nprovisions\n2010-11\n25-09-2010\n(89,63,844)\n2011-12\n29-11-2011\nNil