Search: reassessment | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

9 results for “reassessment”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai1,616 Delhi605 Kolkata315 Ahmedabad311 Jaipur213 Chennai196 Bangalore177 Pune161 Hyderabad150 Chandigarh147 Raipur124 Surat85 Rajkot76 Visakhapatnam71 Indore71 Amritsar65 Guwahati53 Patna50 Cuttack44 Nagpur43 Lucknow38 Cochin29 Allahabad16 Dehradun14 SC13 Agra11 Jodhpur10 Karnataka9 Ranchi6 Orissa4 Jabalpur4 Telangana4 Kerala3 Varanasi3 Panaji2 Calcutta1 Punjab & Haryana1 Rajasthan1 K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 26012 Section 1489 Section 260A8 Section 115J7 Section 143(3)6 Section 153C4 Section 1444 Section 143(1)4 Addition to Income3 Exemption

THE COMMISSIONER OF INCOME TAX vs. M/S MAKINO ASIA PVT LTD

ITA/340/2007HC Karnataka25 Sept 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 143(1)Section 143(2)Section 143(3)Section 148Section 260Section 271(1)(c)Section 72

loss for A.Y.98-99 was not carried forward. The assessee’s response is that it had sought reassessment for A.Y.98-99 vide

M/S. THE KOLAR & CHICKBALLAPUR vs. THE ASST. COMMISSIONER

The appeal stands disposed of as indicated above

2

Carry Forward of Losses2

Set Off of Losses2

ITA/280/2015HC Karnataka01 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 119(2)(b)Section 143(3)Section 154Section 260Section 260A

carry forward of loss relying on Section 80 of the Act by all the authorities is untenable. Admittedly, in the case on hand, the loss for previous year i.e., assessment year 2005-06 has been quantified by the Assessing Officer which pre-supposes the determination of loss by the assessee in its return. Learned counsel placing reliance on the judgment

THE COMMISSIONER OF INCOME TAX vs. M/S.MILLENNIA DEVELOPERS (P) LTD

ITA/734/2009HC Karnataka19 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 171Section 260

carried forward and set off of loss as claimed by the assessee for the current assessment year 2004-05 has to be allowed? 5. Learned counsels submitted that the substantial question of law as framed in ITA No.735 of 2009 being for the Assessment Year 2004-2005 would be consequential on the answering of the substantial questions of law raised

THE COMMISSIONER OF INCOME TAX vs. M/S.MILLENNIA DEVELOPERS (P) LTD

ITA/735/2009HC Karnataka19 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 171Section 260

carried forward and set off of loss as claimed by the assessee for the current assessment year 2004-05 has to be allowed? 5. Learned counsels submitted that the substantial question of law as framed in ITA No.735 of 2009 being for the Assessment Year 2004-2005 would be consequential on the answering of the substantial questions of law raised

M/S SANKHLA POLYMERS (P) LTD vs. THE INCOME TAX OFFICER WARD-12(2)

In the result, the appeal relating to the assessment

ITA/1100/2006HC Karnataka29 Jan 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 115JSection 148Section 260ASection 80

reassessing the income for the assessment year 2002-03 by issue of notice under Section 148 of the Act and tax liability had been determined as per the amendment to Section 115JB. 5 7. For the subsequent two assessment years, the assessee being fully aware of the provisions of this Section and having filed returns, they had been assessed

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

carrying on the business of mining, processing of iron ore, its sale and export. For the assessment year 2003-04, the Assessing Officer made additions of Rs.55,74,02,205/- and for the assessment year 2004-05 a sum of Rs.19,14,73,408/- under Section 69 of the Act being undisclosed stock and concluded the assessment accordingly. Thereafter

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

forward by the ld. counsel for the petitioner that the seizure itself is invalid or illegal on the ground that there could not have been any satisfaction before issuing the warrant of authorization under Section 44 132 of the Act that the petitioner had earned undisclosed income because the income reflected in the seized documents namely, the Collaboration Agreement dated

M/S THE KARNATAKA STATE CO-OPERATIVE APEX BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

ITA/392/2016HC Karnataka06 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260A

carry on the business of banking by Reserve Bank of India under Banking Regulation Act, 1949. The assessee filed the return of income under Section 143(1) of the Act for the Assessment Year 2007-08 on 31.10.2007 and declared total income of Rs.40,77,27,150/-. However, no order of assessment was passed under Section

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

forward by the ld. counsel for the petitioner that the seizure itself is invalid or illegal on the ground that there could not have been any satisfaction before issuing the warrant of authorization under Section 132 of the Act that the petitioner had earned undisclosed income because the income reflected in the seized documents namely, the Collaboration Agreement dated