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64 results for “reassessment”+ Section 133A(5)clear

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Delhi696Mumbai693Bangalore236Jaipur221Chennai150Hyderabad125Kolkata113Ahmedabad71Rajkot64Chandigarh60Visakhapatnam54Surat52Pune51Amritsar50Guwahati47Patna45Cochin35Indore32Raipur24Nagpur18Lucknow17Agra16Jodhpur16Ranchi15Karnataka13Panaji6SC4Dehradun3Allahabad3Kerala2Calcutta2Telangana2Uttarakhand1Varanasi1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 14777Section 26356Section 14842Addition to Income27Section 143(3)25Survey u/s 133A19Section 25018Section 133A18Section 145(3)6Reopening of Assessment

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

5. confirming the disallowance of the loss claimed against the share trading activity which was set of against the profit from the shipping business. 6. The necessary facts as arising from the order of authorities below are that the assessee in the present case is an individual and was subject to the survey operation under section 133A

Showing 1–20 of 64 · Page 1 of 4

6
Section 1395
Revision u/s 2635

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

5. confirming the disallowance of the loss claimed against the share trading activity which was set of against the profit from the shipping business. 6. The necessary facts as arising from the order of authorities below are that the assessee in the present case is an individual and was subject to the survey operation under section 133A

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

5. confirming the disallowance of the loss claimed against the share trading activity which was set of against the profit from the shipping business. 6. The necessary facts as arising from the order of authorities below are that the assessee in the present case is an individual and was subject to the survey operation under section 133A

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

5. confirming the disallowance of the loss claimed against the share trading activity which was set of against the profit from the shipping business. 6. The necessary facts as arising from the order of authorities below are that the assessee in the present case is an individual and was subject to the survey operation under section 133A

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

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

5. Before we proceed to adjudicate the above technical ground of the assessee, we advert to the relevant facts, on merits of the case of the assessee, in the succinct manner, to appreciate the controversy and the issue for adjudication. The brief history of the case is that the assessee is a closely held Private Limited company, Indian Resident, civil

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

133A], it may, in any proceeding under this Act, be presumed (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RAJESHBHAI MAGANBHAI AHIR, SURAT

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

ITA 1329/SRT/2024[2017-18]Status: DisposedITAT Rajkot15 Apr 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamble

For Appellant: Shri Ajay Uke, Sr.DRFor Respondent: Shri Hardik Vora, AR
Section 133ASection 143(3)Section 147Section 148Section 292Section 698Section 69ASection 69B

reassessment proceedings initiated on such grounds are liable to be quashed. 6. The Ld. Departmental Representative (DR) submitted that the Ld. CIT(A) erred in deleting the additions made by the Assessing Officer. It was contended that the Ld. CIT(A) wrongly deleted the addition of Rs.10,39,500/- made by the Assessing Officer under section 69A of the Income