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26 results for “reassessment”+ Section 80Aclear

Sorted by relevance

Hyderabad35 Mumbai26 Chennai15 Delhi13 Jaipur11 Ahmedabad6 Bangalore6 Cochin6 Guwahati5 Pune4 Kolkata4 Lucknow2 Visakhapatnam1 SC1 Surat1

Key Topics

Section 80I27 Section 14823 Section 143(3)19 Section 14711 Section 153C10 Section 1519 Addition to Income8 Reassessment7 Deduction6 Section 80

JUPITER CONSTRUCTIONS,VIRAR vs. ACIT CC 3 , THANE

In the result, appeal of the assessee for assessment year 2008-09 is allowed

ITA 6622/MUM/2019[2012-13]Status: HeardITAT Mumbai12 Nov 2021AY 2012-13

Bench: Shri Saktijit Dey () & Shri S. Rifaur Rahman () - Assessment Year 2010-11 - Assessment Year 2011-12 - Assessment Year 2012-13

Section 132Section 153ASection 153CSection 80Section 80A(5)Section 80I

reassessing the 'total income' for the assessment years specified in section 153 A( 1 )(b) of the Act, the import of section 80A

JUPITER CONSTRUCTIONS,VIRAR vs. ACIT CC-3, , THANE

Showing 1–20 of 26 · Page 1 of 2

5

Reopening of Assessment5

In the result, appeal of the assessee for assessment year 2008-09 is allowed

ITA 6620/MUM/2019[2010-11]Status: HeardITAT Mumbai12 Nov 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri S. Rifaur Rahman () - Assessment Year 2010-11 - Assessment Year 2011-12 - Assessment Year 2012-13

Section 132Section 153ASection 153CSection 80Section 80A(5)Section 80I

reassessing the 'total income' for the assessment years specified in section 153 A( 1 )(b) of the Act, the import of section 80A

DCIT, CIRCLE-1, , KALYAN vs. M/S ASB INTERNATIONAL PVT LTD, MUMBAI

In the result the appeal of the revenue stand dismissed

ITA 1541/MUM/2023[2009-10]Status: DisposedITAT Mumbai27 Sept 2023AY 2009-10

Bench: Amarjit Singh & Shri Sandip Singh Karhaildcit, C-1,Kalyan Vs. M/S. Asb International 1St Floor, Mohan Plaza, Pvt. Ltd. Mayale Naar, E9, E44, Addl. Kalyan(W)- 421301 Ambernath, Industrial Area, Anand Nagar, Ambernath Thane-421506 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaaca8424F Appellant .. Respondent C.O. No. 65/Mum/2023 (A.Y. 2009-10)

For Appellant: Shri. Paras SavlaFor Respondent: Shri. Ajay Chandra

Section 10ASection 10BSection 143(3)Section 147Section 250

reassessment proceedings, the AO stated that from A.Y. 2001-02 onward the provisions of section10A of and 10B of the Act have been brought at per with the other section dealing with deductions allowed under chapters VI-A of the Act. From first April 2001 onwards the brought forward losses pertaining to the specified undertaking eligible for deduction

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3176/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

reassessment order of the AO be set aside as bad in law.” 22. Similar issue was considered by us in the Assessee’s Appeal in Ground No 6 for the A.Y. 2007-08 and held as under: - “58. Considered the rival submissions and material placed on record. It is observed that during the year under consideration assessee has sold

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3135/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

reassessment order of the AO be set aside as bad in law.” 22. Similar issue was considered by us in the Assessee’s Appeal in Ground No 6 for the A.Y. 2007-08 and held as under: - “58. Considered the rival submissions and material placed on record. It is observed that during the year under consideration assessee has sold

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3136/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

reassessment order of the AO be set aside as bad in law.” 22. Similar issue was considered by us in the Assessee’s Appeal in Ground No 6 for the A.Y. 2007-08 and held as under: - “58. Considered the rival submissions and material placed on record. It is observed that during the year under consideration assessee has sold

ASST CIT CIR 23, MUMBAI vs. OBEROI REALITY LTD, MUMBAI

Appeal of the Revenue is dismissed and cross- objection of filed by the assessee is allowed

ITA 6044/MUM/2013[2008-09]Status: DisposedITAT Mumbai08 Jun 2016AY 2008-09

Bench: Shri G.S.Pannu & Shri Pawan Singhthe Asstt. Commissioner Of Income Tax,Cir.23, Room No.409, 4Th Floor, Aaykar Bhavan, Mk Road, Mumbai 400 002 ... Appellant

For Appellant: Shri R.MurlidharFor Respondent: Smt. Sudha Ramachandran

Section 143(3)Section 148Section 80I

reassessed the income at Rs.14,36,67,009/-, inter-alia, restricting the relief under section 80IB(10) of the Act to the extent of Rs.68,18,56,583/-. The action of the Assessing Officer in restricting the claim of deduction under section 80IB(10) is the subject matter of controversy in the Revenue’s appeal. 3.1 The stand

M/S. AMEYA BUILDERS & PROPERTY DEVELOPERS,MUMBAI vs. ASSTT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, THANE

ITA 1936/MUM/2022[2012-13]Status: DisposedITAT Mumbai26 Apr 2023AY 2012-13

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Smt. R.M. Madhavi

Section 250Section 801B(10)

reassessment / assessment under section 153A of the Income Tax Act, 1961. 4. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in allowing additional claim of deduction u/s 80IB(10) without appreciating that as per section 80A

ASSTT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, THANE vs. M/S. AMEYA BUILDERS & PROPERTY DEVELOPERS, MUMBAI

ITA 2219/MUM/2022[2010-11]Status: DisposedITAT Mumbai26 Apr 2023AY 2010-11

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Smt. R.M. Madhavi

Section 250Section 801B(10)

reassessment / assessment under section 153A of the Income Tax Act, 1961. 4. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in allowing additional claim of deduction u/s 80IB(10) without appreciating that as per section 80A

AAACORP EXIM INDIA PRIVATE LIMITED,MUMBAI vs. D.C.I.T.-CIRCLE-14(1)(1), MUMBAI

In the result the appeal of the assessee is allowed

ITA 966/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Gagan Goyal & Aaa Corp Exim India Pvt. Ltd. C-206, Ghatkopar Industrial Estate, Off Lbs Marg, Ghatkopar (W), Mumbai-400 086 Pan: Aacca8815C ...... Appellant Vs. Dcit-14(1)(1) Income Tax Offices, Aayakar Bhavan, M. K. Road, Mumbai-400 020 ..... Respondent

For Appellant: Shri M. Subramanian, Ld. ARFor Respondent: Shri Rajesh Yadav, Ld. DR

Section 10ASection 143(3)Section 234BSection 234CSection 250Section 40ASection 40A(2)(b)Section 80Section 80ASection 92B

80A; (iii) any transfer of goods or services referred to in sub-section (8) of section 80-IA; (iv) any business transacted between the assessee and other person as referred to in sub- section (10) of section 80-IA; (v) any transaction, referred to in any other section under Chapter VI-A or section 10AA, to which provisions

THE TATA POWER CO. LTD,MUMBAI vs. ITO RG 2(1)(1), MUMBAI

In the result, the appeal filed by the assessee company in ITA No

ITA 3078/MUM/2009[2002-03]Status: DisposedITAT Mumbai19 May 2016AY 2002-03

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3078/Mum/2009 ("नधा"रण वष" / Assessment Year : 2002-03) The Tata Power Co. Ltd, The Asst. Commissioner Of बनाम/ Corporate Center, Block ‘B, Income Tax- Circle V. 5 Th Floor, 2(3),Aayakar Bhavan, 34, Sant Tukaram Road, Maharshi Karve Road, Carnac Bunder, Mumbai – 400 020. Mumbai – 400 009. "थायी लेखा सं./Pan : Aaact0054A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

reassess such income. The A.O. clearly had reasons to believe that income has escaped assessment and the same can be reopened under the provisions of Section 147 of the Act. The ld. CIT(A) held that in the instant case since the assessment has been reopened within four years from the end of the assessment year, the proviso to section

ACIT 7(2)(2), MUMBAI vs. NIYANAND INRASTRUCTURE LTD, MUMBAI

In the result, the appeal of the Revenue as well as Cross

ITA 2255/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Jul 2019AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Acit, 7(2)(2), R. No. 623, 6 Th Nityanand Infrastructure Floor, Aayakar Bhavan, M.K. Ltd., Opp Abhudaya Nagar Vs. Rd, Mumbai Post Office, G.D. Ambedkar Marg, Mumbai -400033 (Appellant) .. Respondent) स्थायी लेखा िं./Pan No. Aaacn1981E Co No. 266/Mum/2018 (Arising In Ita No. 2255/Mum/2017 For Ay 2009-10) Nityanand Infrastructure Ltd., Acit, 7(2)(2), R. No. 623, 6Th Floor, Aayakar Bhavan, Opp Abhudaya Nagar Post Vs. Office, G.D. Ambedkar Marg, M.K. Rd, Mumbai Mumbai -400033 (Appellant) .. Respondent) अपीलाथी की ओर े / Appellant By : Sh. Vachashpati Tripathi, Dr प्रत्यथी की ओर े / Respondent By : Sh. Dr. K. Shivram, Sr. Adv Sh. Rahul K. Hakani, ुनवाई की तारीख / Date Of Hearing: 01-07-2019 घोषणा की तारीख / Date Of Pronouncement : 19-07-2019

For Appellant: Sh. Vachashpati Tripathi, DRFor Respondent: Sh. Dr. K. Shivram, Sr. Adv

Section 142Section 143(2)Section 143(3)Section 147Section 148

80A and 80B. Part B deals with deductions with respect to certain payments and comprises of sections 80C to 80GGC. Part C of Chapter VIA provides for deductions in respect of certain incomes. Section 80M as it then stood during the course of assessment year 2003-04 formed a part of Part C of Chapter VIA. Under section

ADDL CIT RG 1, MUMBAI vs. INDIAN PETROCHEMICALS CORPORATION LTD ( NOW MERGED WITH RELIANCE INDL. LTD), BARODA

In the result, the appeal filed by the assessee for the assessment year 2005-06 is allowed and both the appeals filed by the Revenue are dismissed

ITA 3921/MUM/2009[2005-06]Status: DisposedITAT Mumbai18 Nov 2015AY 2005-06

Bench: S/Shri B.R.Baskaran (Am) & Ramlal Negi, (Jm) आमकय अऩीर सं./I.T.A. No.1426/Ahd/2009 (ननधधायण वषा / Assessment Year :2005-06) बनाम/ Indian Petrochemicals Corp.Ltd., The Addl. Commissioner Of Income (Now Merged With Reliance Tax, Range 1, Vs. Industries Ltd) Baroda, P O Petrochemicals, Gujarat Dist-Vadodara -391346 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

reassessment proceedings. I find that the AO has not controverted the submissions of the assessee. I am also of the opinion that since the said sec. 80A(6) has been specifically made retrospective from a specific date, i.e., w.e.f. 01/04/2009, the same would apply only with respect to the A.Y. 2009-10 onwards and would not apply

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) RANGE 3(2), MUMBAI

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT RANGE 3(2), MUMBAI

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

ITA 3553/MUM/2011[2006-07]Status: DisposedITAT Mumbai29 Nov 2023AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

reassessment done in pursuance thereof was also invalid." invalid." M/s Nuclear Power Corporation of India Ltd.. M/s Nuclear Power Corporatio ITA Nos. 202, 114, 4413/M/2004, 3867/M/2008, 4743 to 4745/M/2007, 3867/M/2008, 4743 to 4745/M/2007, 2452/M/2011 & Ors 2452/M/2011 & Ors Thus, so far as our court is concerned, it can be Thus, so far as our court is concerned