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6 results for “reassessment”+ Section 80Cclear

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Key Topics

Section 270A18Section 14817Section 14710Section 80C8Section 2506Deduction5Section 69C3Section 1493Penalty3Reassessment

SUDHAKAR BAJIRAO SHISODE,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2780/PUN/2025[2018-19]Status: DisposedITAT Pune06 Jan 2026AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2780/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Bhagyesh DeshmukhFor Respondent: Shri Manish Sinha
Section 144BSection 147Section 2Section 250Section 69CSection 80C

reassessment making the following additions: (a) Disallowance of deduction under section 80C of ₹1,50,000; (b) Addition of ₹12,27,400 treating

3
Addition to Income3
Section 270A(10)2

SHRIKANT GAJANAN VYAVAHARE,KAMATWADE vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee in ITA No

ITA 915/PUN/2023[2017-18]Status: DisposedITAT Pune12 Apr 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.915 & 916/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 15.02.2023, Emanating From Penalty Order Under Section 270A Of The Act Dated 19.01.2022 & 20.01.2022 For A.Y.2017-18 & 2018-19 Respectively. Since Issue Involved Is

Section 148Section 250Section 270ASection 270A(10)

80C Rs.1,45,200/- 80CCC Rs.4800/- 80TTA Rs.2001/- Total Rs.1,52,001/- 6.1 The assessee was eligible to claim deduction under Chapter VIA of only Rs.1,52,001/-. This explains that the assessee was well aware of the facts. This explains that Assessee has consciously claimed excess deduction under Chapter VIA. Be it as it may be, menserea

SHRIKANT GAJANAN VYAVAHARE,NASHIK vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee in ITA No

ITA 916/PUN/2023[2018-19]Status: DisposedITAT Pune12 Apr 2024AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.915 & 916/Pun/2023 िनधा"रण वष" / Assessment Years : 2017-18 & 2018-19 Shrikant Gajanan Vyavahare, The Income Tax Officer, Plot No.06, S.No.16/3/1, V Nashik. Samarth Bungla, Near S Modakeshwar Mandir, Modakeshwar Nagar, Kamatwade, Nashik – 422010. Pan: Aakpv1138N Appellant/ Assessee Respondent /Revenue Assessee By Miss Abhilasha Sanjay Pawar – Ar Revenue By Shri Sourabh Nayak – Addl.Cit-Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 12/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Against The Separate Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Both Dated 15.02.2023, Emanating From Penalty Order Under Section 270A Of The Act Dated 19.01.2022 & 20.01.2022 For A.Y.2017-18 & 2018-19 Respectively. Since Issue Involved Is

Section 148Section 250Section 270ASection 270A(10)

80C Rs.1,45,200/- 80CCC Rs.4800/- 80TTA Rs.2001/- Total Rs.1,52,001/- 6.1 The assessee was eligible to claim deduction under Chapter VIA of only Rs.1,52,001/-. This explains that the assessee was well aware of the facts. This explains that Assessee has consciously claimed excess deduction under Chapter VIA. Be it as it may be, menserea

UDAY UTTAMRAO NEVASE,PUNE vs. THE ASSESSING OFFICER / ASSESSMENT UNIT, PUNE

In the result, appeal of the assessee in ITA No

ITA 2606/PUN/2025[2022-23]Status: DisposedITAT Pune10 Feb 2026AY 2022-23

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2606/Pun/2025 निर्धारण वषा / Assessment Year: 2022-23 Uday Uttamrao Nevase, V The Assessing Officer / Saugandh Niwas, Hind Colony S Assessment Unit, Pune. Lane No.1 A, Bhekrai Nagar, Phursungi, Pune – 412308. Pan: Akqpn1150Q Appellant/ Assessee Respondent /Revenue Assessee By Ca Rohan Gupta Revenue By Shri Harshit Bari – Addl.Cit(Virtual) Date Of Hearing 16/12/2025 Date Of Pronouncement 10/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2022-23 Dated 04.09.2025 Emanating From The Penalty Order Passed Under Section 270A, Dated 17.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “Ground 1 Section 270Aa Immunity Cit A Erred In Law By Confirming The Penalty Of Rs 629382 Under Section 270A Without Considering And

Section 143(3)Section 250Section 270A

80C 150000 80CCD(1B) 50000 80D 50000 4 80TTA 10000 ITA No.2606/PUN/2025 [A] 80DD 75000 80CCD(2) 100000 80DDB 90000 80E 400000 80EEA 150000 80EEB 150000 80GGC 100000 4.2 Out of the above deductions claimed in the Return of Income, for following deductions Assessee could not file any documentary evidence and during the video conference assessee submitted that the claim

SANCHIT KANTILAL GANORE,BHAGUR vs. ITO WARD 1(1), NASHIK, NASHIK

In the result, appeal of the assessee is partly allowed

ITA 1767/PUN/2025[2017-18]Status: DisposedITAT Pune19 Sept 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1767/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Sanchit Kantilal Ganore, V The Income Tax Officer, 21, Main Road, Bhagur, S. Ward-1(1), Nashik. Nashik - 422502. Pan: Aprpg4907J Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna Revenue By Shri Aviyogi Ambadkar– Add.Cit(Dr) Date Of Hearing 09/09/2025 Date Of Pronouncement 19/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2017-18, Dated 29.05.2025 Emanating From Assessment Order U/S.147 R.W.S 144 Of The I.T.Act, Dated 21.05.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & In The Circumstances Of The Case & In Law & Without Prejudice To Other Grounds, Ld. Nfac Has Erred In Passing A

Section 147Section 148Section 149Section 151Section 250

reassessment order are liable to be quashed and set aside. GROUNDS CHALLENGING ADDITION ON MERIT: 13. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, Ld. NFAC has erred in passing a cryptic and non-speaking order upholding the additions of Rs 1,34,39,289 made by Ld. NaFAC

MADHAV VINAYAK DHADPHALE,PUNE vs. DCIT, PUNE

Appeal is partly allowed for

ITA 4/PUN/2024[2014-15]Status: DisposedITAT Pune17 May 2024AY 2014-15

Bench: Shri Satbeer Singh Godara

For Appellant: Shri R.D. OmkarFor Respondent: Shri Somnath M Wajale
Section 133Section 143Section 143(1)Section 147Section 148Section 149Section 80C

reassessment passed u/s 147 read with 144B of the Act. 2. The learned CIT-A erred in not appreciating that even where proceedings under Section 147 were sought to be taken with reference to an intimation framed earlier under Section 143(1), the ingredient of Section 147 viz. “reason to believe that income chargeable to tax has escaped assessment