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7 results for “reassessment”+ Section 14Aclear

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Key Topics

Section 14A20Section 143(3)19Reassessment5Disallowance5Section 684Section 10(38)4Section 115J4Addition to Income3Capital Gains2Long Term Capital Gains

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

ITA 410/NAG/2019[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15
For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 10(38)Section 68

14A at ₹ 15,75,789, though the assessee is not liable for the same. Being aggrieved the assessee preferred appeal before the first appellate authority.\n6. During the proceedings before the learned CIT(A), the assessee made a detailed submission which was recorded by the learned CIT(A) in its impugned order vide Page-4 to 14, is also reproduced

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

In the result, appeal of the Revenue stands dismissed

ITA 411/NAG/2019[2015-16]Status: DisposedITAT Nagpur
2
Bogus/Accommodation Entry2
Penny Stock2
25 Feb 2025
AY 2015-16

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 10(38)Section 68

14A at ` 9,88,570, though the assessee is not liable for the same. Being aggrieved, the assessee carried the matter before the first appellate authority. 6. During the proceedings before the learned CIT(A), the assessee made a detailed submission before the CIT(A), which was recorded by the learned CIT(A) in its impugned order vide Page

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

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

Section 14A of the Income Tax Act is unjustified and unreasonable. (3) That the learned Assessing Officer erred in law and on facts in holding that Rule 8D of the Income Tax Rules is applicable and thereby making disallowance u/s. 14A. On the facts and circumstances of the case the action of the Assessing Officer is illegal and unjustified

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

reassessment proceedings u/s.143(3) r.w.s.147 of the Act for assessment year 2009-10 pertains to the issue of determination of book profit u/s.115JB of the Act. First, we would take up Revenue‟s appeal in ITA No.34/NAG/2015, ITA No.283/NAG/2015 and ITA No.284/NAG/2015 for the assessment years 2011-12, 2009-10 & 2010-11 for adjudication which pertains to the issue

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

reassessment proceedings u/s.143(3) r.w.s.147 of the Act for assessment year 2009-10 pertains to the issue of determination of book profit u/s.115JB of the Act. First, we would take up Revenue‟s appeal in ITA No.34/NAG/2015, ITA No.283/NAG/2015 and ITA No.284/NAG/2015 for the assessment years 2011-12, 2009-10 & 2010-11 for adjudication which pertains to the issue

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

reassessment proceedings u/s.143(3) r.w.s.147 of the Act for assessment year 2009-10 pertains to the issue of determination of book profit u/s.115JB of the Act. First, we would take up Revenue‟s appeal in ITA No.34/NAG/2015, ITA No.283/NAG/2015 and ITA No.284/NAG/2015 for the assessment years 2011-12, 2009-10 & 2010-11 for adjudication which pertains to the issue

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

reassessment proceedings u/s.143(3) r.w.s.147 of the Act for assessment year 2009-10 pertains to the issue of determination of book profit u/s.115JB of the Act. First, we would take up Revenue‟s appeal in ITA No.34/NAG/2015, ITA No.283/NAG/2015 and ITA No.284/NAG/2015 for the assessment years 2011-12, 2009-10 & 2010-11 for adjudication which pertains to the issue