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191 results for “reassessment”+ Section 10(20)clear

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Key Topics

Section 147132Section 148101Section 153A93Section 143(3)72Section 26364Addition to Income61Section 25037Section 143(2)28Penalty28Section 142(1)

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

10. However, the learned CIT(A) rejected the contention of the assessee by observing as under: 6 A.Y. 2016-17 and 4 others Having considered facts and circumstances of the case, I find the issue for decision here is whether the assessee can claim losses in reassessment proceedings (which were not claimed in original return/original assessment). To reiterate the relevant

Showing 1–20 of 191 · Page 1 of 10

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26
Reopening of Assessment24
Reassessment17

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

10. However, the learned CIT(A) rejected the contention of the assessee by observing as under: 6 A.Y. 2016-17 and 4 others Having considered facts and circumstances of the case, I find the issue for decision here is whether the assessee can claim losses in reassessment proceedings (which were not claimed in original return/original assessment). To reiterate the relevant

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

10. However, the learned CIT(A) rejected the contention of the assessee by observing as under: 6 A.Y. 2016-17 and 4 others Having considered facts and circumstances of the case, I find the issue for decision here is whether the assessee can claim losses in reassessment proceedings (which were not claimed in original return/original assessment). To reiterate the relevant

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

10. However, the learned CIT(A) rejected the contention of the assessee by observing as under: 6 A.Y. 2016-17 and 4 others Having considered facts and circumstances of the case, I find the issue for decision here is whether the assessee can claim losses in reassessment proceedings (which were not claimed in original return/original assessment). To reiterate the relevant

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 291/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 176/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 287/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 177/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

In the result, appeal filed by the assessee in ITA No

ITA 286/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

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

10,738 3,02,56,860/- 5.15 Therefore, addition made by the assessing officer in the assessment order is directed to be modified as under:- A.Y. Addition made in the assessment order Addition confirmed Relief granted 2013-14 25,00,000 40,14,587 (-)15,14,587 2015-16 6,20

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

20 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra purpose of the provisions of Section 151 sincere Ld. Designated Authority has failed to judiciously review and then record objective satisfaction. Hence, it can be stated that the sanction in terms of Section 1581 of the Act has been accorded in a mechanical manner without application

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

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

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

20 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra purpose of the provisions of Section 151 sincere Ld. Designated Authority has failed to judiciously review and then record objective satisfaction. Hence, it can be stated that the sanction in terms of Section 1581 of the Act has been accorded in a mechanical manner without application