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12 results for “reassessment”+ Section 43Dclear

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Key Topics

Section 153D50Addition to Income11Section 13210Section 153A10Search & Seizure10Section 80I7Section 1475Section 143(3)5Section 805Section 148

RRB ENERGY LTD.,NEW DELHI vs. ITO, NEW DELHI

The appeal of the assessee is hereby allowed

ITA 1876/DEL/2013[2006-07]Status: DisposedITAT Delhi22 Jan 2019AY 2006-07

Bench: Smt. Beena A. Pillaia N D Dr. B.R.R. Kumarassessment Year: 2006-07 Rrb Energy Ltd. Ito Ga-1/B1 Extn. Mohan Coop. Indl. Ward- 15 (2) Vs. Estate New Delhi New Delhi Pan: Aaacv0109N (Appellant) (Respondent)

For Appellant: Sh. K. SampatFor Respondent: Shri Surender Pal, Sr. DR
Section 10ASection 143(3)Section 147Section 148Section 28Section 43DSection 80I

reassess the income for the A.Y. 2006-07. • The operative part of the reasons recorded are as under: i. The assessee has claimed deduction under section 80IA on Rs. 1,20,02,794/- pertaining to income generated from the units installed in the assessment years 1997-98, 1998-99, 2002-03, 2005-06 and 2006-07. The gross income

3
Exemption2
Deduction2

RRB ENERGY LTD.,NEW DELHI vs. ITO, NEW DELHI

ITA 1874/DEL/2013[2004-05]Status: DisposedITAT Delhi28 Jan 2016AY 2004-05

Bench: Shri G. D. Agrawal, Hon’Ble & Shri Kuldip Singh

For Appellant: Shri K. Sampath, AdvFor Respondent: Smt. Kesang Y Sherpa, Sr. DR
Section 143(3)Section 147Section 148Section 155JSection 80Section 80l

reassessment proceedings u/s 147/148 of the Income Tax Act, 1961 without any reason or basis or material; ii) in acting u/s 147 r.w.s. 143 (3) of the Act to redo the assessment solely on the basis of change of opinion and in 2 I.T.A.No.1874./Del/2013 violation of the parameters envisaged under the proviso to section

SHRI HARBHAJAN SINGH CHADHA,MORADABAD vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4907/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13
For Appellant: \nShri Salil Kapoor, AdvFor Respondent: \nShri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat

ACIT, NEW DELHI vs. SH. HARBHAJAN SINGH CHADHA, MORADABAD

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4776/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13
For Appellant: \nShri Salil Kapoor, AdvFor Respondent: \nShri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat

SHRI GURJEET SINGH CHADHA,MORADABAD vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4898/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12
For Appellant: \nShri Salil Kapoor, AdvFor Respondent: \nMs. Namita Khurana, CIT DR
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat

SHRI GURJEET SINGH CHADHA,MORADABAD vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4896/DEL/2016[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10
For Appellant: \nShri Salil Kapoor, AdvFor Respondent: \nShri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat

SHRI GURJEET SINGH CHADHA,MORADABAD vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4899/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13
For Appellant: \nShri Salil Kapoor, AdvFor Respondent: \nMs. Namita Khurana, CIT DR
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat

SHRI GURJEET SINGH CHADHA,MORADABAD vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4897/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11
For Appellant: \nShri Salil Kapoor, AdvFor Respondent: \nShri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat

ACIT, NEW DELHI vs. SH. GURJEET SINGH CHADHA, MORADABAD

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4772/DEL/2016[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10
For Appellant: \nShri Salil Kapoor, AdvFor Respondent: \nShri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat

ACIT, NEW DELHI vs. SH. HARBHAJAN SINGH CHADHA, MORADABAD

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4775/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12
For Appellant: \nShri Salil Kapoor, AdvFor Respondent: \nShri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat

ACIT, NEW DELHI vs. SH. GURJEET SINGH CHADHA, MORADABAD

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4773/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12
For Appellant: \nShri Salil Kapoor, AdvFor Respondent: \nShri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat

ACIT, NEW DELHI vs. SH. GURJEET SINGH CHADHA, MORADABAD

In the result, all the appeals of the assessee are allowed and all the\nappeals of the revenue are dismissed for both the assessees

ITA 4774/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13
For Appellant: \nShri Salil Kapoor, Adv
Section 132Section 153ASection 153D

43D:\n2012-13\nAssessment records are enclosed\n(DY. B.R.R. Kumar)\nAdditional Commissioner of Income Tax\nCentral Range-6. New Delhi.\n21 MAR 2014\n5. Similar approval was granted by the very same Additional CIT in the case\nof Shri Harbajan Singh Chadha also.\n6. From the approval granted u/s 153D of the Act above, it could be seen\nthat