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77 results for “reassessment”+ Section 10(37)clear

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Key Topics

Section 153A100Section 14770Section 14862Section 143(3)60Addition to Income37Penalty22Section 26321Section 271(1)(c)20Section 143(2)19Section 132

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

Showing 1–20 of 77 · Page 1 of 4

19
Reopening of Assessment19
Deduction13

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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

10,11,12,13,52,56,57,59,69 and 78 of Annexure A2 Page no. 64 of Annexure A3 Page no. 31, 33 to 37 33 to 37 and 55 to 58 of the print outs taken from digital data backup. Page 25of44 ITA No. 286 to 298, 177 & 178/Rjt/2022 & 2024 Classic Network Pvt. Ltd. (Group Case) The above

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' cannot he reduced beyond the income originally assessed.' 14.9 In the light of above decision and after analyzing all the facts as discussed above, we find that the assessee is entitled to claim the deduction of the expenditures in respect of which the escaped income has sought to be assessed. The loss from the share trading activity has direct

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' cannot he reduced beyond the income originally assessed.' 14.9 In the light of above decision and after analyzing all the facts as discussed above, we find that the assessee is entitled to claim the deduction of the expenditures in respect of which the escaped income has sought to be assessed. The loss from the share trading activity has direct

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' cannot he reduced beyond the income originally assessed.' 14.9 In the light of above decision and after analyzing all the facts as discussed above, we find that the assessee is entitled to claim the deduction of the expenditures in respect of which the escaped income has sought to be assessed. The loss from the share trading activity has direct

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' cannot he reduced beyond the income originally assessed.' 14.9 In the light of above decision and after analyzing all the facts as discussed above, we find that the assessee is entitled to claim the deduction of the expenditures in respect of which the escaped income has sought to be assessed. The loss from the share trading activity has direct

THE ITO, WARD-1 (1) (3),, RAJKOT-GUJARAT vs. M/S SWAPNALOK DEVELOPERS, RAJKOT-GUJARAT

In the result, the appeal of the Revenue is dismissed

ITA 438/RJT/2015[2007-08]Status: DisposedITAT Rajkot22 Oct 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Ranjit Singh, CIR-DRFor Respondent: Shri D.M. Rindani, AR
Section 143(3)Section 147Section 153ASection 40Section 80I

10) claimed by the assessee in the year under consideration. The relevant query/question raised by the AO reads as under: “80IA Deduction 20. Nature of business activities carried out during the F.Y. 2006-07. 21. Please furnish the evidence that such enterprise is owned by company registered under or by consortium of such company (name, address, PAN, copy of agreement

ABDULKADAR HAJIAHMED VADIWALA,JAMNAGAR vs. PR. COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, appeal filed by the assessee, is allowed

ITA 103/RJT/2025[2016-17]Status: DisposedITAT Rajkot29 Aug 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.103/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2016-17 Abdulkadar Hajiahmed Vadiwala The Pr.Cit बनाम Maniar Street, Lindi Bazar Jamanagar. Jamnagar-361001 Vs. Pan : Aatpv 4729 Q (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

For Appellant: Shri Chetan Agarwal, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 143(3)Section 147Section 148Section 151Section 263

37,77,313/-. The assessment was reopened by issue of notice under section 148 of the Act on 23.04.2021 and notice was deemed to be a notice issued under section 148A(b) as per the directions of the Hon'ble Supreme Court in the case Ashish Agrawal (supra). The AO issued a notice under section 148 dated 30.07.2022 after passing