Search: reassessment | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

87 results for “reassessment”+ Disallowanceclear

Sorted by relevance

Mumbai3,745 Delhi2,373 Chennai1,068 Bangalore811 Kolkata680 Jaipur595 Ahmedabad499 Hyderabad367 Pune320 Surat253 Chandigarh223 Indore198 Raipur161 Amritsar155 Visakhapatnam143 Cochin140 Cuttack139 Rajkot107 Nagpur87 Karnataka81 Lucknow72 Agra62 Guwahati60 Jodhpur48 Patna46 Allahabad46 Ranchi36 Telangana25 Dehradun21 Panaji17 Jabalpur15 SC13 Calcutta10 Kerala9 Punjab & Haryana5 Varanasi4 Orissa4 Gauhati2

Key Topics

Section 143(3)128 Section 153C91 Section 153A80 Addition to Income66 Section 14756 Section 14855 Section 26347 Section 25043 Section 6834 Disallowance

VGI MARKETING DIVISION,AKOLA vs. INCOME TAX OFFICER, WARD - 3, AKOLA

In the result, appeal by the assessee stands dismissed

ITA 309/NAG/2023[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shubham JainFor Respondent: Shri Sandipkumar Salunke

Section 133(6)Section 263Section 69C

disallowed as being bogus purchases. The Assessing Officer was directed to reassess the income of the assessee for the relevant

BAJAJ EXPORTS PVT. LTD.,NAGPUR vs. THE DY. CIT, CENTRAL CIRCLE, 2(3), NAGPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

Showing 1–20 of 87 · Page 1 of 5

32

Search & Seizure14

ITA 303/NAG/2013[2006-07]Status: DisposedITAT Nagpur29 Mar 2019AY 2006-07

For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, DR

Section 132Section 143(3)Section 14ASection 153C

disallowance u/s 14A of the Act (Rs.18,69,081/–) and (ii) belated payment of employees’ contribution to Provident Fund (Rs.51,862/–). Regular assessment became final as the assessee never filed appeal before the CIT(A) or the ITAT. Subsequently, reassessment

M/S. LEBEN LABORATORIES PVT. LTD.,,AKOLA vs. ACIT, AKOLA CIRCLE, AKOLA, AKOLA

ITA 459/NAG/2013[2003-04]Status: DisposedITAT Nagpur29 Mar 2019AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Respondent: S/Shri C.J. Thakar & S.C. Thakar

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

disallowing assessee‟s claim of deduction u/s. 80IB. The assessee has also raised additional grounds of appeal challenging the validity of reassessment

A.C.I.T ,AKOLA CIRCLE, AKOLA vs. M/S LEBEN LABORATORIES PVT..LTD,, AKOLA

ITA 235/NAG/2015[2010-11]Status: DisposedITAT Nagpur29 Mar 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Respondent: S/Shri C.J. Thakar & S.C. Thakar

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

disallowing assessee‟s claim of deduction u/s. 80IB. The assessee has also raised additional grounds of appeal challenging the validity of reassessment

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

ITA 283/NAG/2015[2009-10]Status: DisposedITAT Nagpur16 Jan 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar

Section 115JSection 143(3)Section 14A

disallowance u/s.14A r.w.r 8D of the Income Tax Rules, 1962. The Ld. DR further submitted that ITA No.260/NAG/2015 is arising out of reassessment

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

ITA 260/NAG/2015[2009-10]Status: DisposedITAT Nagpur16 Jan 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar

Section 115JSection 143(3)Section 14A

disallowance u/s.14A r.w.r 8D of the Income Tax Rules, 1962. The Ld. DR further submitted that ITA No.260/NAG/2015 is arising out of reassessment

ACIT WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT LID., WARDHA

In the result, appeal of the Revenue in ITA No

ITA 284/NAG/2015[2010-11]Status: DisposedITAT Nagpur16 Jan 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar

Section 115JSection 143(3)Section 14A

disallowance u/s.14A r.w.r 8D of the Income Tax Rules, 1962. The Ld. DR further submitted that ITA No.260/NAG/2015 is arising out of reassessment

DY. CIT- WARDHA CIRCLE,, WARDHA vs. JAMNALAL SONS PVT. LTD.,, WARDHA

In the result, appeal of the Revenue in ITA No

ITA 34/NAG/2015[2011-12]Status: DisposedITAT Nagpur16 Jan 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 34/Nag/2015 ननिाारण वषा / Assessment Year : 2011-12 The Deputy Commissioner Of Income Tax, Wardha Circle, Wardha. .......अऩीऱाथी / Appellant बनाम / V/S.

For Appellant: NoneFor Respondent: Shri U.U. Kesar

Section 115JSection 143(3)Section 14A

disallowance u/s.14A r.w.r 8D of the Income Tax Rules, 1962. The Ld. DR further submitted that ITA No.260/NAG/2015 is arising out of reassessment

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

disallowance u/s 40a(ia) of the Act." 5.4 In view of above, it is evident that, revision u/s 263 is sought on issues other than issues which was subject matter of reassessment

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

disallowance u/s 40a(ia) of the Act." 5.4 In view of above, it is evident that, revision u/s 263 is sought on issues other than issues which was subject matter of reassessment

BAHUBALI NAGRI SAHAKARI PAT SANSTHA,NAGPUR vs. ITO WARD 1(1), NAGPUR

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 5/NAG/2025[2019-20]Status: DisposedITAT Nagpur29 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20

For Appellant: Shri Milind Bhusari, Ld. AdvFor Respondent: Shri Pankaj Kumar, Ld. CIT D.R

Section 147Section 250Section 34

reassessment order dated 01.01.2024 u/s 147 r.w.s. 144B of the Act has made the additions of Rs.13,28,835/- on account of income from sale transactions of securities and Rs.75,000/- being disallowance

ASHOKKUMAR GOKULCHAND SANANDA,BULDHANA vs. ASSISTANT COMMISIONER OF INCOME TAX AKOLA CIRCLE, AKOLA

In the result, appeal filed by the assessee is partly allowed

ITA 427/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Apr 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 2Section 234BSection 250Section 35(1)(ii)

Reassessment was framed without providing reasons recorded along with notice u/s. 148, which is not in accordance with law. He submitted ground-wise gist and reliance have been placed which are as follows:- 1. Ground No.6 to 8: Addition made by A.O. by disallowance

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR vs. M/S SUNFLAG IRON & STEEL CO. LTD. , NAGPUR

In the result, appeal of the Revenue in ITA No

ITA 268/NAG/2018[2010-11]Status: DisposedITAT Nagpur29 Apr 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita Nos. 268 & 269/Nag/2018 "नधा"रणवष" / Assessment Years : 2010-11 & 2011-12 The Deputy Commissioner Of Income Tax, Circle-2, Nagpur. .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunflag Iron & Steel Co. Ltd. 33, Mount Road, Sadar, Nagpur-440 001 Pan : Aaccs3376C ……""यथ" / Respondent

For Appellant: Shri Rachit Thakar, ARFor Respondent: Shri Pradeep Headoo, CIT-DR

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

disallowance of the assessee’s claim for deduction u/s.80IA of the Act for year under consideration. 6. Before us, the revenue is aggrieved with the order of the CIT(Appeals) for two fold reasons, viz. (i) that the CIT(Appeals) loosing sight of the fact that the reassessment

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR vs. M/S SUNFLAG IRON & STEEL CO. LTD. , NAGPUR

In the result, appeal of the Revenue in ITA No

ITA 269/NAG/2018[2011-12]Status: DisposedITAT Nagpur29 Apr 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita Nos. 268 & 269/Nag/2018 "नधा"रणवष" / Assessment Years : 2010-11 & 2011-12 The Deputy Commissioner Of Income Tax, Circle-2, Nagpur. .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunflag Iron & Steel Co. Ltd. 33, Mount Road, Sadar, Nagpur-440 001 Pan : Aaccs3376C ……""यथ" / Respondent

For Appellant: Shri Rachit Thakar, ARFor Respondent: Shri Pradeep Headoo, CIT-DR

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

disallowance of the assessee’s claim for deduction u/s.80IA of the Act for year under consideration. 6. Before us, the revenue is aggrieved with the order of the CIT(Appeals) for two fold reasons, viz. (i) that the CIT(Appeals) loosing sight of the fact that the reassessment

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 34/NAG/2023[2010-11]Status: DisposedITAT Nagpur12 Apr 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 36/NAG/2023[2012-13]Status: DisposedITAT Nagpur12 Apr 2024AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance

M/S. CONCRETE DEVELOPERS, NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 35/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Apr 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 38/NAG/2023[2016-17]Status: DisposedITAT Nagpur12 Apr 2024AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 39/NAG/2023[2017-18]Status: DisposedITAT Nagpur12 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTREAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 37/NAG/2023[2015-16]Status: DisposedITAT Nagpur12 Apr 2024AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance