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7 results for “reassessment”+ Section 35Dclear

Sorted by relevance

Delhi42Mumbai40Raipur19Chennai8Hyderabad7Kolkata7Bangalore6Ahmedabad5Chandigarh4Jaipur2

Key Topics

Disallowance7Addition to Income7Section 35D6Deduction6Section 1483Section 143(3)2Section 143(2)2

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

ITA 1480/HYD/2025[2011-12]Status: DisposedITAT Hyderabad27 Mar 2026AY 2011-12
Section 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 250

35D and the amortization allowable and the said provision has further been clarified that it is not intended to supersede any other provision of the I.T. Act, under which such expenditure is admissible as a deduction. In the case before the Hon'ble Calcutta High Court, 20% of the debentures was payable by the end of three years from

GRADIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD 14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1655/HYD/2025[2012-13]Status: DisposedITAT Hyderabad08 Apr 2026AY 2012-13

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

35D of the ROC fee paid by the appellant. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according to law.” 5. In the first round of proceedings

GRADIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD 14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1653/HYD/2025[2011-12]Status: DisposedITAT Hyderabad08 Apr 2026AY 2011-12

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

35D of the ROC fee paid by the appellant. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according to law.” 5. In the first round of proceedings

GRADIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD 14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1651/HYD/2025[2009-10]Status: DisposedITAT Hyderabad08 Apr 2026AY 2009-10

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

35D of the ROC fee paid by the appellant. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according to law.” 5. In the first round of proceedings

GRADIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1637/HYD/2025[2013-14]Status: DisposedITAT Hyderabad08 Apr 2026AY 2013-14

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

35D of the ROC fee paid by the appellant. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according to law.” 5. In the first round of proceedings

GRANDIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD 14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1654/HYD/2025[2011-12]Status: DisposedITAT Hyderabad08 Apr 2026AY 2011-12

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

35D of the ROC fee paid by the appellant. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according to law.” 5. In the first round of proceedings

GRADIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD 14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 1652/HYD/2025[2010-11]Status: DisposedITAT Hyderabad08 Apr 2026AY 2010-11

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

35D of the ROC fee paid by the appellant. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according to law.” 5. In the first round of proceedings