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130 results for “reassessment”+ Section 41(4)clear

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Key Topics

Section 147102Section 143(3)85Addition to Income59Section 14853Section 8050Section 80I45Section 153A42Disallowance37Section 143(2)30Section 263

SHRI PANKAJ KALANI,INDORE vs. THE JCIT, OSD (CENTRAL)-1, INDORE

ITA 701/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA Revenue by Shri Puneet Kumar, Sr. DR Date of Hearing: 24.08.2020 Deepak and Pankaj Kalani /ITANos.700 & 701/Ind/2019 Date of Pronouncement: 27.08.2020 आदेश / O R D E R PER KUL BHARAT, J.M: These

SHRI DIPAK KALANI,INDORE vs. THE JCIT,OSD, (CENTRAL)-1, INDORE

ITA 700/IND/2019[2012-13]Status: Disposed

Showing 1–20 of 130 · Page 1 of 7

26
Reassessment20
Limitation/Time-bar20
ITAT Indore
27 Aug 2020
AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA Revenue by Shri Puneet Kumar, Sr. DR Date of Hearing: 24.08.2020 Deepak and Pankaj Kalani /ITANos.700 & 701/Ind/2019 Date of Pronouncement: 27.08.2020 आदेश / O R D E R PER KUL BHARAT, J.M: These

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

41,855 crore in the Eleventh Plan period (2007-12). 8) While significant progress has been made in initiating an expanded National Highway Development Programme (NHDP) in which about 85 per cent of the programme is proposed to be undertaken through Public Private Partnership (PPP), there is a growing realization that similar State Highways Development Programmes would be critical

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

41,855 crore in the Eleventh Plan period (2007-12). 8) While significant progress has been made in initiating an expanded National Highway Development Programme (NHDP) in which about 85 per cent of the programme is proposed to be undertaken through Public Private Partnership (PPP), there is a growing realization that similar State Highways Development Programmes would be critical

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

41,855 crore in the Eleventh Plan period (2007-12). 8) While significant progress has been made in initiating an expanded National Highway Development Programme (NHDP) in which about 85 per cent of the programme is proposed to be undertaken through Public Private Partnership (PPP), there is a growing realization that similar State Highways Development Programmes would be critical

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

41,855 crore in the Eleventh Plan period (2007-12). 8) While significant progress has been made in initiating an expanded National Highway Development Programme (NHDP) in which about 85 per cent of the programme is proposed to be undertaken through Public Private Partnership (PPP), there is a growing realization that similar State Highways Development Programmes would be critical

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

ITA 197/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

41,855 crore in the Eleventh Plan period (2007-12). 8) While significant progress has been made in initiating an expanded National Highway Development Programme (NHDP) in which about 85 per cent of the programme is proposed to be undertaken through Public Private Partnership (PPP), there is a growing realization that similar State Highways Development Programmes would be critical

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

41,855 crore in the Eleventh Plan period (2007-12). 8) While significant progress has been made in initiating an expanded National Highway Development Programme (NHDP) in which about 85 per cent of the programme is proposed to be undertaken through Public Private Partnership (PPP), there is a growing realization that similar State Highways Development Programmes would be critical

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

41,855 crore in the Eleventh Plan period (2007-12). 8) While significant progress has been made in initiating an expanded National Highway Development Programme (NHDP) in which about 85 per cent of the programme is proposed to be undertaken through Public Private Partnership (PPP), there is a growing realization that similar State Highways Development Programmes would be critical

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

41,855 crore in the Eleventh Plan period (2007-12). 8) While significant progress has been made in initiating an expanded National Highway Development Programme (NHDP) in which about 85 per cent of the programme is proposed to be undertaken through Public Private Partnership (PPP), there is a growing realization that similar State Highways Development Programmes would be critical

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 310/IND/2018[2009-10]Status: DisposedITAT Indore28 Feb 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 313/IND/2018[2013-14]Status: DisposedITAT Indore28 Feb 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 314/IND/2018[2014-15]Status: DisposedITAT Indore28 Feb 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

ITA 311/IND/2018[2010-11]Status: DisposedITAT Indore28 Feb 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

ITA 312/IND/2018[2012-13]Status: DisposedITAT Indore28 Feb 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 147Section 80Section 80I

reassessment proceedings are bad in law. (2) That on the facts and in the circumstances of the appellant’s case and in law, the Ld. CIT(A) upholding the disallowance of deduction u/s 80IA(4) of Rs. 85,87,725/- made by the A.O.” ITA No. 312/Ind/2018 – AY 2012-13: “(1) That on the facts and in the circumstances

SUMATI KUMAR KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-1, INDORE, INDORE

ITA 472/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

41,70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal

M/S NISHANT FINANCE PVT.LTD,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL (I), INDORE, INDORE

ITA 470/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

41,70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal

PARTH KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (I), INDORE , INDORE

ITA 465/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

41,70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal

MANOJ KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (1), INDORE, INDORE

ITA 466/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

41,70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal

M/S PUMARTH INFRASTRUCTURE PVT.LTD.,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE

ITA 468/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

41,70,300 5 & 6 sales of plots Infrastructure 2013-14 Rs.1,31,36,750 And Ground. 1 to 3 departments appeal Ground No.1 7.Addition u/s Pumarth 2012-13 Rs.7,50,000 Ground No.7 40A(3) Infrastructure 8.Telescoping of Sumati Kumar 2012-13 & (n/a) Ground No.11 additions Kasliwal and 2013-14 consequential Sumati Kumar sustained vis-à- Pumarth issue Kasliwal