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8 results for “reassessment u/s 147”+ Section 115Bclear

Sorted by relevance

Mumbai8Delhi2Chandigarh1Jaipur1

Key Topics

Section 115J30Section 1472Section 1312Business Income2Disallowance2Addition to Income2Natural Justice2

DCIT CIRCLE-1 , THANE vs. M/S EVEREST INDUSTRIES LTD. , DELHI

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 653/MUM/2020[2013-14]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

115B of the Act despite the fact that no adjustment adjustment adjustment other other other than than than the the the ones ones ones mentioned menti menti in Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Court in the case of Apollo Tyres

DCIT CIRCLE-1 , THANE vs. M/S EVEREST INDUSTRIES LTD. , DELHI

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 654/MUM/2020[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

115B of the Act despite the fact that no adjustment adjustment adjustment other other other than than than the the the ones ones ones mentioned menti menti in Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Court in the case of Apollo Tyres

EVEREST INDUSTRIES LTD.,NOIDA vs. DY CIT CIRCLE- 1, THANE

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 715/MUM/2020[2008-09]Status: DisposedITAT Mumbai31 Jan 2023AY 2008-09

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

115B of the Act despite the fact that no adjustment adjustment adjustment other other other than than than the the the ones ones ones mentioned menti menti in Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Court in the case of Apollo Tyres

EVEREST INDUSTRIES LTD,NOIDA vs. DY CIT CIRLCE-1, THANE

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 7793/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

115B of the Act despite the fact that no adjustment adjustment adjustment other other other than than than the the the ones ones ones mentioned menti menti in Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Court in the case of Apollo Tyres

EVEREST INDUSTRIES LTD, NOIDA vs. DY CIT CIRLCE-1 , THANE

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 7794/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

115B of the Act despite the fact that no adjustment adjustment adjustment other other other than than than the the the ones ones ones mentioned menti menti in Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Court in the case of Apollo Tyres

DCIT, CIRCLE-1 ,, THANE vs. EVEREST INDUSTRIES LTD., MUMBAI

In the result, the In the result, the assessee and Revenue are are educated as under:

ITA 1423/MUM/2020[2008-09]Status: DisposedITAT Mumbai31 Jan 2023AY 2008-09

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Yogesh Thar/
Section 115J

115B of the Act despite the fact that no adjustment adjustment adjustment other other other than than than the the the ones ones ones mentioned menti menti in Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Sec.115JB is permissible as held by the Supreme Court in the case of Apollo Tyres

KAMAL KISHORE RATHI,MUMBAI vs. DCIT CC 4 (3) , MUMBAI

In the result, the appeal in ITA No

ITA 7759/MUM/2019[2011-12]Status: HeardITAT Mumbai27 Oct 2022AY 2011-12

Bench: Shri Om Prakash Kant & Smt. Kavitha Rajagopalआ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12)

For Appellant: Shri Vijay Shah, CAFor Respondent: Smt. Usha Gaikwad, Sr.AR
Section 131Section 147

115B, Shalimar Miracle Opp. ICICI Bank, S V Road Goregaon (West) Mumbai-400062. PAN:AAGPR1508N ...... अपीलाथ" /Appellant बनाम Vs. DCIT, CC-4(3), 1921, Air India Bldg Nariman Point Mumbai-400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri Vijay Shah, CA "ितवादी "ारा/Respondent by : Smt. Usha Gaikwad, Sr.AR सुनवाई की ितिथ/ Date of hearing : 22/09/2022 घोषणा की ितिथ

KAMAL KISHORE RATHI,MUMBAI vs. DCIT CC 4 (3), MUMBAI

In the result, the appeal in ITA No

ITA 7760/MUM/2019[2011-12]Status: HeardITAT Mumbai27 Oct 2022AY 2011-12

Bench: Shri Om Prakash Kant & Smt. Kavitha Rajagopalआ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12)

For Appellant: Shri Vijay Shah, CAFor Respondent: Smt. Usha Gaikwad, Sr.AR
Section 131Section 147

115B, Shalimar Miracle Opp. ICICI Bank, S V Road Goregaon (West) Mumbai-400062. PAN:AAGPR1508N ...... अपीलाथ" /Appellant बनाम Vs. DCIT, CC-4(3), 1921, Air India Bldg Nariman Point Mumbai-400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri Vijay Shah, CA "ितवादी "ारा/Respondent by : Smt. Usha Gaikwad, Sr.AR सुनवाई की ितिथ/ Date of hearing : 22/09/2022 घोषणा की ितिथ