BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

3 results for “reassessment u/s 147”+ Section 80P(2)(d)clear

Sorted by relevance

Mumbai34Hyderabad23Chennai17Jaipur16Bangalore11Delhi10Ahmedabad9Cochin6Pune6Jodhpur6Visakhapatnam5Amritsar4Karnataka4Kolkata3Panaji2Rajkot2Chandigarh2Cuttack1Nagpur1

Key Topics

Section 115J5Section 143(3)3Section 2502Section 1482Section 80P(2)(a)2Undisclosed Income2Limitation/Time-bar2Condonation of Delay2

PURULIA CENTRAL CO-OPERATIVE BANK LTD. ,PURULIA vs. ACIT, CIR. 3, PURULIA

In the result, the appeal of the assessee is allowed

ITA 3/KOL/2021[2006-07]Status: DisposedITAT Kolkata11 Jul 2023AY 2006-07

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 143(3)Section 148Section 80Section 80P(2)(a)

D E R Per Shri Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), Asansol dated 4th February, 2020 passed for A.Y. 2006-07. 1 Purulia Central Cooperative Bank Limited 2 The appeal was received before the Tribunal on 13th January, 2021. The period

DCIT, CIR-5(1), , KOLKATA vs. M/S COAL INDIA LTD., KOLKATA

ITA 1697/KOL/2019[2014-15]Status: DisposedITAT Kolkata20 Jan 2026AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 250

147 ITD 323 wherein it was held that such mark to market losses are allowable. Further the same stands allowable in view of the decision of Mumbai Special Bench in case of DCIT-vs-Bank of Bahrain & Kuwait [6 taxman.com 110]." I have perused the fact of the case and submission made by the appellant I agree with the view

DCIT, CIRCLE - 5(1), KOLKATA, KOLKATA vs. M/S. COAL INDIA LIMITED , KOLKATA

ITA 622/KOL/2018[2011-12]Status: DisposedITAT Kolkata20 Jan 2026AY 2011-12

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115JSection 250

147 ITD 323 wherein it was held that such mark to market losses are allowable. Further the same stands allowable in view of the decision of Mumbai Special Bench in case of DCIT-vs-Bank of Bahrain & Kuwait [6 taxman.com 110]." I have perused the fact of the case and submission made by the appellant I agree with the view