BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

9 results for “reassessment”+ Section 10Aclear

Sorted by relevance

Mumbai114Delhi114Bangalore59Chennai55Hyderabad40Kolkata23Jaipur18Cochin13Ahmedabad12Lucknow11Karnataka10Surat10Pune9Indore6Telangana6Guwahati3Amritsar3Cuttack3Varanasi2Visakhapatnam1Calcutta1Dehradun1Jodhpur1Orissa1Panaji1Ranchi1SC1Agra1

Key Topics

Section 10A22Section 10B22Section 80I19Section 143(3)13Section 14A9Section 1478Deduction8Reassessment7Section 1486Disallowance

DEPUTY COMMISSIONER OF INCOME-TAX vs. AVESTA COMPUTERS PVT. LTD.,, PUNE

In the result, both the appeals of Revenue are dismissed

ITA 2070/PUN/2016[2007-08]Status: DisposedITAT Pune17 Dec 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2070 & 2071/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 & 2009-10 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Avesta Computers Pvt. Ltd., Kapil Complex, Baner Road, Baner, …. प्रत्यथी / Respondent Pune – 411045 Pan: Aabca4736F

For Appellant: Shri Amit Dua, JCITFor Respondent: Shri Sharad Vaze
Section 10ASection 10A(5)Section 10BSection 250Section 80A

section 10A(5) of the Act as per which deduction u/s 10A cannot be allowed unless report of an accountant is furnished in prescribed Form No.56F ITA Nos.2070 & 2071/PUN/2016 3 certifying that deduction has been correctly claimed as per law. In this case form No.56F has been filed in the reassessment

5
Reopening of Assessment4
Section 2503

DEPUTY COMMISSIONER OF INCOME-TAX vs. AVESTA COMPUTERS PVT. LTD.,, PUNE

In the result, both the appeals of Revenue are dismissed

ITA 2071/PUN/2016[2009-10]Status: DisposedITAT Pune17 Dec 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2070 & 2071/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 & 2009-10 The Dy. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle 1(1), Pune …. Vs. Avesta Computers Pvt. Ltd., Kapil Complex, Baner Road, Baner, …. प्रत्यथी / Respondent Pune – 411045 Pan: Aabca4736F

For Appellant: Shri Amit Dua, JCITFor Respondent: Shri Sharad Vaze
Section 10ASection 10A(5)Section 10BSection 250Section 80A

section 10A(5) of the Act as per which deduction u/s 10A cannot be allowed unless report of an accountant is furnished in prescribed Form No.56F ITA Nos.2070 & 2071/PUN/2016 3 certifying that deduction has been correctly claimed as per law. In this case form No.56F has been filed in the reassessment

SKYLINE DEVELOPERS,PUNE vs. THE INCOME TAX OFFICER, WARD4(50, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 709/PUN/2023[2006-07]Status: DisposedITAT Pune20 Jan 2026AY 2006-07

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.709/Pun/2023 Assessment Year : 2006-07

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143Section 143(3)Section 147Section 148Section 250Section 80I

reassessment proceedings, assessee filed the details exhibiting that a valid claim of deduction u/s.80IB(10) of the Act has been made. However, ld. Assessing Officer did not allow the claim of deduction u/s.80IB(10) of the Act observing as follows: “6. The assessee's submission has been considered. The assessee is a member of Brahma-Skyline JV, a joint venture

KHANDESH BUILDERS LTD. vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the Appeal of the assessee is partly allowed

ITA 268/PUN/2015[2008-09]Status: DisposedITAT Pune21 Mar 2022AY 2008-09

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.268/Pun/2015 िनधा"रण वष" / Assessment Year : 2008-09 Khandesh Builders Ltd., 7, Shivaji Nagar, Jalgaon – 425 001. .......अपीलाथ" / Appellant Pan: Aaack 8222 H बनाम / V/S. The Dy.Commissioner Of Income Tax, ……""यथ" / Respondent Circle-1, Jalgaon.

For Appellant: Shri Sunil GanooFor Respondent: Shri Deepak Garg & Shri S.P. Walimbe
Section 143(3)Section 147Section 148Section 154Section 2(22)(e)Section 234B

reassessment U/s.147 of the Act for the first time & the refund has been issued to the appellant. 11) In the facts, circumstances & in view of admission of appellant’s writ petition by jurisdictional Bombay High Court learned CIT Appeals-II, Nashik erred in confirming and disallowing carried forward of speculation loss of Rs.26,86,97,483/- pertaining to the assessment

POONAWALLA SHARES & SECURITIES PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF WEALTH-TAX, CIRCLE-4, PUNE

Appeal is partly allowed in above terms

ITA 380/PUN/2020[2016/17]Status: DisposedITAT Pune29 Jul 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.380/Pun/2020 िनधा"रण वष" / Assessment Year : 2016-17 Poonawalla Shares & Securities The Assistant Pvt. Ltd., Vs Commissioner Of Income 16-B,/1, Sarosh Bhavan, Tax, Dr.Ambedkar Road, Circle-4, Pune. Pune – 411001 Pan: Aaacp 6087 H Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 29/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2016-17 Is Directed Against The Commissioner Of Income Tax(Appeals)-3, Pune’S Order Dated 11.12.2019 Passed In Case No.Pn/Cit(A)-3/Cir 4/193/2018-19/428, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 14A

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.]” 5.5 If the provisions of law contained under section 14A and diction of section 14A is perused

DEPUTY COMMISSIONER OF INCOME-TAX vs. CLARION TECHNOLOGIES PVT. LTD.,, PUNE

In the result, the appeal of assessee is allowed

ITA 421/PUN/2016[2009-10]Status: DisposedITAT Pune13 Jan 2022AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.K. ShridharFor Respondent: Shri Deepak Garg
Section 10ASection 10BSection 143(2)Section 143(3)Section 147Section 148

section 153 of the Act explains that no order of assessment, reassessment or recomputation shall be made u/s. 12 ITA Nos.331 & 421/PUN/2016, A.Y. 2009-10 147 of the Act after the expiry of one year from the end of the financial year in which the notice u/s. 148 of the Act was served. In the present case, we note that

CLARION TECHNOLOGIES PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

ITA 331/PUN/2016[2009-10]Status: DisposedITAT Pune13 Jan 2022AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.K. ShridharFor Respondent: Shri Deepak Garg
Section 10ASection 10BSection 143(2)Section 143(3)Section 147Section 148

section 153 of the Act explains that no order of assessment, reassessment or recomputation shall be made u/s. 12 ITA Nos.331 & 421/PUN/2016, A.Y. 2009-10 147 of the Act after the expiry of one year from the end of the financial year in which the notice u/s. 148 of the Act was served. In the present case, we note that

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. KALA GENSET PVT.LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2653/PUN/2016[2010-11]Status: DisposedITAT Pune31 Dec 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2653 & 2654/Pun/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2010-11 & 2006-07 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Nikhil PathakFor Respondent: Shri Yogesh Kamat
Section 10ASection 143(3)Section 147Section 80I

reassessment proceedings u/s.147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). In ITA No.2653/PUN/2016, the Revenue has assailed the order of Commissioner of Income-tax (Appeals)-6, dated 31-08-2016 for the assessment year 2010-11. M/s. Kala Genset Pvt. Ltd., ITA No.2654/PUN/2016 for A.Y. 2006-07 : 2. The brief facts of the case

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. KALA GENSET PVT.LTD.,, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2654/PUN/2016[2006-07]Status: DisposedITAT Pune31 Dec 2018AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2653 & 2654/Pun/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2010-11 & 2006-07 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Nikhil PathakFor Respondent: Shri Yogesh Kamat
Section 10ASection 143(3)Section 147Section 80I

reassessment proceedings u/s.147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). In ITA No.2653/PUN/2016, the Revenue has assailed the order of Commissioner of Income-tax (Appeals)-6, dated 31-08-2016 for the assessment year 2010-11. M/s. Kala Genset Pvt. Ltd., ITA No.2654/PUN/2016 for A.Y. 2006-07 : 2. The brief facts of the case