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

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Key Topics

Section 115J7Limitation/Time-bar6Condonation of Delay6Undisclosed Income5Section 143(3)3Section 1482Section 80P(2)(a)2

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

ITA 623/KOL/2018[2012-13]Status: DisposedITAT Kolkata20 Jan 2026AY 2012-13
Section 115JSection 250

reassess the company's income, then it would have stated in section 115J that 'income of the company as accepted by the Assessing Officer'. In the absence of the same and on the language of section 115J, the view taken by the Tribunal was correct and the High Court had erred in reversing the said view of Tribunal. Therefore

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
Section 115J

reassess the company's\nincome, then it would have stated in section 115J that 'income of the\ncompany as accepted by the Assessing Officer'. In the absence of the same\nand on the language of section 115J, the view taken by the Tribunal was\ncorrect and the High Court had erred in reversing the said view of Tribunal.\nTherefore

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

ITA 1406/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 Jan 2026AY 2013-14
Section 115J

reassess the company's\nincome, then it would have stated in section 115J that 'income of the\ncompany as accepted by the Assessing Officer'. In the absence of the same\nand on the language of section 115J, the view taken by the Tribunal was\ncorrect and the High Court had erred in reversing the said view of Tribunal.\nTherefore

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

ITA 467/KOL/2018[2012-13]Status: DisposedITAT Kolkata20 Jan 2026AY 2012-13
Section 115J

reassess the company's\nincome, then it would have stated in section 115J that 'income of the\ncompany as accepted by the Assessing Officer'. In the absence of the same\nand on the language of section 115J, the view taken by the Tribunal was\ncorrect and the High Court had erred in reversing the said view of Tribunal.\nTherefore

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

ITA 1696/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 Jan 2026AY 2013-14
Section 115J

reassess the company's\nincome, then it would have stated in section 115J that 'income of the\ncompany as accepted by the Assessing Officer'. In the absence of the same\nand on the language of section 115J, the view taken by the Tribunal was\ncorrect and the High Court had erred in reversing the said view of Tribunal.\nTherefore

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

In the result, the appeals filed by the assessee in ITA Nos

ITA 622/KOL/2018[2011-12]Status: DisposedITAT Kolkata20 Jan 2026AY 2011-12
Section 115J

reassess the company's\nincome, then it would have stated in section 115J that 'income of the\ncompany as accepted by the Assessing Officer'. In the absence of the same\nand on the language of section 115J, the view taken by the Tribunal was\ncorrect and the High Court had erred in reversing the said view of Tribunal.\nTherefore