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9 results for “reassessment”+ Section 801Aclear

Sorted by relevance

Mumbai53Hyderabad41Delhi31Chennai15Indore15Kolkata9Ahmedabad8Surat8Rajkot7Patna6Jodhpur5Bangalore4Jaipur4Lucknow3Nagpur2Chandigarh2Raipur1Pune1Cochin1

Key Topics

Section 80I30Section 115J13Section 234B12Section 143(3)9Deduction8Section 1487Section 801A5Section 1475Section 153A5Addition to Income

D.C.I.T CIR - 8,KOLKATA, KOLKATA vs. M/S ABCI INFRASTRUCTURE PVT LTD, KOLKATA

In the result, the appeal of revenue is dismissed

ITA 990/KOL/2013[2006-07]Status: DisposedITAT Kolkata10 Jan 2018AY 2006-07

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

Section 143(3)Section 147Section 148Section 801ASection 80I

reassessment has to be based on fulfillment of certain pre-condition and if the concept of 'change of opinion' is removed, as contended on behalf of the Department, then, in the garb of reopening the assessment, review would take place. One must treat the concept of 'change of opinion' as an in-built test to check abuse of power

A.C.I.T.,CIRCLE-2(1), KOLKATA vs. M/S ABCI INTRASTRACTURE PVT. LTD., KOLKATA

3

In the result, both the appeals of the revenue are dismissed

ITA 285/KOL/2020[2003-04]Status: DisposedITAT Kolkata06 Aug 2021AY 2003-04

Bench: Shri A. T. Varkey & Dr. M. L. Meena]

Section 142(1)Section 143(2)Section 143(3)Section 148Section 80Section 80I

801A(4) of the Act. 13. In the circumstances, the Assessing Officer is directed to grant the assessee the benefit of deduction u/s. 80IA of the Act as claimed.” 9. From a reading of the aforesaid order which is similar to that of the case of assessee and though in that case, the assessee was executing works contract

A.C.I.T., CIRCLE-2(1), KOLKATA vs. M/S ABCI INFRASTRACTURE PVT. LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 279/KOL/2020[2004-05]Status: DisposedITAT Kolkata06 Aug 2021AY 2004-05

Bench: Shri A. T. Varkey & Dr. M. L. Meena]

Section 142(1)Section 143(2)Section 143(3)Section 148Section 80Section 80I

801A(4) of the Act. 13. In the circumstances, the Assessing Officer is directed to grant the assessee the benefit of deduction u/s. 80IA of the Act as claimed.” 9. From a reading of the aforesaid order which is similar to that of the case of assessee and though in that case, the assessee was executing works contract

D.C.I.T CC - XIII,KOLKATA., KOLKATA vs. M/S TANTIA CONSTRACTION LTD., KOLKATA

In the result, both the appeals of the assessee as well as the revenue are dismissed

ITA 69/KOL/2013[2006-07]Status: DisposedITAT Kolkata23 Sept 2016AY 2006-07

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 115JSection 132Section 139(1)Section 153A

reassess the total income in respect of each asst year falling within such six years, the said assessments have to be framed as per law and only such receipt which can be legally includible can be brought to taxation. Since the retention money is taxable only in the year of release by respective authorities as per judicial decisions referred earlier

BINANI CEMENT LTD.,MUMBAI vs. D.C.I.T., CENTRAL CIRCLE-XXVIII, KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 1726/KOL/2014[2008-2009]Status: DisposedITAT Kolkata28 May 2025AY 2008-2009

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

801A of the IT Act. (4) The appellant craves leave to add, alter, modify, amend and/or delete all or any of the foregoing Grounds of Appeal on or during the hearing.” IV. ITA No. 470/KOL/2018; A.Y. 2013-14: “1. That on the facts and the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting

M/S. ULTRATECH NATHDWARA CEMENT LTD.(FORMERLY KNOWN AS M/S. BINANI CEMENT LTD.,),KOLKATA vs. DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 152/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

801A of the IT Act. (4) The appellant craves leave to add, alter, modify, amend and/or delete all or any of the foregoing Grounds of Appeal on or during the hearing.” IV. ITA No. 470/KOL/2018; A.Y. 2013-14: “1. That on the facts and the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting

DCIT, CENTRAL CIRCLE 2(2), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD. (KNOWN AS M/S. BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 470/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

801A of the IT Act. (4) The appellant craves leave to add, alter, modify, amend and/or delete all or any of the foregoing Grounds of Appeal on or during the hearing.” IV. ITA No. 470/KOL/2018; A.Y. 2013-14: “1. That on the facts and the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting

ACIT, CIR-14(1), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD.(KNOWN AS M/S BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 611/KOL/2015[2010-2011]Status: DisposedITAT Kolkata28 May 2025AY 2010-2011

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

801A of the IT Act. (4) The appellant craves leave to add, alter, modify, amend and/or delete all or any of the foregoing Grounds of Appeal on or during the hearing.” IV. ITA No. 470/KOL/2018; A.Y. 2013-14: “1. That on the facts and the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting

GRAPHITE INDIA LTD.,KOLKATA vs. DCIT, CIRCLE 11, KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as allowed as indicated above and the appeal of the Revenue is dismissed

ITA 398/KOL/2008[2000-01]Status: DisposedITAT Kolkata08 Jan 2016AY 2000-01

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 143(3)Section 147Section 148Section 8Section 80HSection 80I

reassessment proceedings u/s. 147/148 has been initiated in utter disregard of the express provision of the Act and thus the order passed u/s. 147 is bad in law. 2(a) That on the facts and in the circumstances of the case, Ld. CIT(Appeals) was not justified and erred in holding that I.T.A. No. 398/KOL./2008 Assessment year