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107 results for “reassessment”+ Disallowanceclear

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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 153A108 Section 147104 Section 143(3)100 Section 14882 Section 26372 Addition to Income54 Section 80I48 Disallowance29 Section 13225 Deduction

THE ACIT, MORBI CIRCLE,, RAJKOT-GUJARAT vs. M/S. VISHALDEEP SPINNING MILLA LTD.,, MUMBAI

In the result, appeal filed by the Revenue is hereby dismissed

ITA 162/RJT/2015[2007-08]Status: DisposedITAT Rajkot16 Sept 2022AY 2007-08

For Appellant: Shri Shramdeep Sinha, CIT/DRFor Respondent: None

Section 143(3)Section 147Section 148Section 32Section 32(2)

reassessment was completed by making various disallowances and we are concerned only with the addition of carry forward of unabsorbed

K.G.N.ENTERPRISE,VERAVAL vs. INCOME TAX OFFICER, VERAVAL

In the result, appeal filed by the assessee is allowed

Showing 1–20 of 107 · Page 1 of 6

25

Reopening of Assessment22

ITA 181/RJT/2025[2019-20]Status: DisposedITAT Rajkot09 Dec 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.181/Rjt/2025 िनधा"रण वष"/Assessment Year : 2019-20 K.G.N. Enterprise बनाम/ Income Tax Officer Al Iraki Bageraza Lucky Colony, Vs Ward – 4, Range 201, Junagarh, Ner Somnathtokish, Behind Amit Veraval Akela Clinic, Veraval, Gir Somnath, Gujarat - 362264 "ायीलेखासं./जीआइआरसं./Pan/Gir No.:Aatfk8798E (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee By : Shri R. B. Shah, Ld. Ar राज"की ओर से / Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख /Date Of Hearing : 15/09/2025 घोषणा की तारीख /Date Of Pronouncement : 09/12/2025 आदेश/Order

For Appellant: Shri R. B. Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 139(1)Section 147Section 250

disallowance of salary to the tune of Rs.6,52,511/-. We note that assessing officer may assess or reassess the income

M/S SHREE RAJMOTI INDS.,,RAJKOT-GUJARAT vs. THE A. C.I.T., CIRCLE-2(1),, RAJKOT-GUJARAT

In the result, the appeal filed by the Assessee is hereby allowed

ITA 172/RJT/2019[2013-14]Status: DisposedITAT Rajkot27 Sept 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10(34)Section 271Section 271(1)(c)

disallowances were made, the A.O. namely dividend income received from Rajkot Nagrik Sahakari Bank Ltd., while doing regular assessment and reassessment

THE ASSTT. COMMR. OF INCOME TAX, GANDHIDAM CIRCLE,, GANDHIDHAM vs. THE GANDHIDHAM CO. OP. BANK LTD.,, ADIPUR-KUTCH

In the result, appeal of the Revenue is dismissed

ITA 12/RJT/2017[2007-08]Status: DisposedITAT Rajkot07 Aug 2019AY 2007-08

Bench: Shri Mahavir Prasad & Shri Amarjit Singhआयकरअपीलसं.Ita No. 12/Rjt/2017 "नधा"रणवष"/Asstt. Year: 2007-08 Acit Vs. The Gandhidham Gandhidham Circle, Co-Operative Bank Gandhidham-Kutch Ltd. Tbz-1&2, Adipur, Kutch

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri P. R. Chauhan, Sr. DR

Section 143(3)Section 147Section 148Section 30

reassessment in the appellant's case is invalid also on the ground of application of proviso to Section 147. 5.5 As the re-assessment proceeding itself has been held as invalid and void-ab- initio there is no need for adjudication on the ground raised on the merit of the disallowance

M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 185/RJT/2023[2017-18]Status: DisposedITAT Rajkot17 Jul 2025AY 2017-18

reassessed or recomputed as loss than\nthe amount of tax will be calculated on the under reported\nincome as it was the total income.\nThis finding is w.r.t. disallowance

SHRI RAJESHKUMAR MAHESHBHAI MANEK,ANJAR KUTCH vs. THE ITO WARD-2, GANDHIDHAM-KUTCH, GANDHIDHAM-KUTCH

In the result, additional legal ground raised by the assessee is allowed

ITA 155/RJT/2024[2012-13]Status: DisposedITAT Rajkot07 Jan 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Chetan Agarwal & Shri Brijesh ParekhFor Respondent: Shri Abhimanyu Singh Yadav, Sr.. DR

Section 143(3)Section 147Section 40A(3)

disallowed herewith and added back to his total income.” 11. Therefore, it is abundantly clear that reasons were recorded by the assessing officer, under section 147 of the Act, to reassess

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

reassessment proceeding were initiated with respect to shipping agency business and the same was also accepted in the course of survey operation. Now, the assessee is claiming the set off of the loss of the share trading activity which is unconnected with the shipping trading business. Thus, the AO disallowed

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 97/RJT/2018[2011-12]Status: HeardITAT Rajkot08 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

reassessment proceeding were initiated with respect to shipping agency business and the same was also accepted in the course of survey operation. Now, the assessee is claiming the set off of the loss of the share trading activity which is unconnected with the shipping trading business. Thus, the AO disallowed

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

reassessment proceeding were initiated with respect to shipping agency business and the same was also accepted in the course of survey operation. Now, the assessee is claiming the set off of the loss of the share trading activity which is unconnected with the shipping trading business. Thus, the AO disallowed

SHRI MANISH GYANCHAND JAIN ,GANDHIDHAM vs. THEACIT, GANDHIDHAM CIRCLE, GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 93/RJT/2020[2016-17]Status: HeardITAT Rajkot08 Jul 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

reassessment proceeding were initiated with respect to shipping agency business and the same was also accepted in the course of survey operation. Now, the assessee is claiming the set off of the loss of the share trading activity which is unconnected with the shipping trading business. Thus, the AO disallowed

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 390/RJT/2013[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 388/RJT/2013[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 715/RJT/2010[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 713/RJT/2010[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 391/RJT/2013[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 712/RJT/2010[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 714/RJT/2010[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 389/RJT/2013[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

reassessment was pending on the date of initiation of search under section 132 or making of requisition under section 132A, while computing the total income of the assessee under section 153A of the Act, additions or disallowances

VIDHYASAGAR CHARITABLE TRUST,RAJKOT vs. THE ITO WARD-1, RAJKOT, RAJKOT

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

ITA 77/RJT/2023[2011-12]Status: HeardITAT Rajkot09 Jun 2023AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri R. M. Manek, A.RFor Respondent: Shri B. D. Gupta, Sr. DR

Section 13(2)(c)Section 13(3)Section 147Section 250Section 271(1)(c)

reassessment proceedings, the AO observed that the assessee Trust had paid rent to Shri RP Modi, who was the settlor of the trust, Vidhyasagar Charitable Trust vs. ITO(E) Asst.Year –2011-12 amounting to ₹ 22 lakhs. Accordingly, the AO disallowed

SHRI VIJAY JAMNADAS VINCHHI,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-2(5), JAMNAGAR

In the result, the appeal filed by the Assessee is hereby allowed

ITA 309/RJT/2019[2010-11]Status: DisposedITAT Rajkot19 Jul 2023AY 2010-11

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 148Section 54

reassessment order was made in 2017 and appellate order in 2019. The assessee could not provide the details for the renovation expenses carriedout 12 years back, therefore the assessee should not be denied the claim cost of improvement. In our considered view, the disallowance