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5 results for “reassessment”+ Section 201clear

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Key Topics

Section 1488Section 2637Section 12A5Section 1475Section 50C4Disallowance3Addition to Income3Section 254(1)2Section 143(1)2Section 139(1)

RANG AVDHUT MANDIR TRUST,BARDOLI vs. INCOME TAX OFFICER, WARD - 1, BARDOLI

In the result, this appeal of assessee is allowed

ITA 336/SRT/2022[2017-15]Status: DisposedITAT Surat12 Apr 2023AY 2017-15

Bench: Shri Pawan Singh(Physical Hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. Pan No. Aaaar 3731 Q Appellant/ Assessee Respondent/ Revenue

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 139(1)Section 139(4)Section 143(1)Section 254(1)Section 80J

201 ITR 325 (Guj), Gujarat Paghuthan Energy Corporation (P) Ltd. Vs DCIT 225 Taxman 70 (Guj) and Zenith Processing Mills vs CIT 219 ITR 721 (Guj) held that where the assessee could not file the audit report alongwith return of income but filed it before completion of assessment by the Assessing Officer, the assessee was entitled for deduction under Section

2
Deduction2
Reassessment2

ARVINDKUMAR MAHENDRAKUMAR GOYAL,SURAT vs. ITO, WARD-2(3)(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 1192/SRT/2025[2019-20]Status: HeardITAT Surat30 Jan 2026AY 2019-20

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

Section 132Section 148Section 148ASection 250Section 69A

201, Shrungar Residency, Surat Nr. Nandani-2, Vesu, Surat – 395 007 [PAN : AAZPA 7736 Q] (Appellant) .. (Respondent) Appellant represented by : Shri Kiran K. Shah, AR Respondent represented by: Shri Ashish Kumar, Sr. DR Date of Hearing 23.01.2026 Date of Pronouncement 30.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

reassessment not valid on mere allegation of a delayed digital filing of Form 10. While passing the order, Delhi High Court made the following observations: 32. We further note that a Division Bench of the Gujarat High Court has in its decision rendered after the insertion of the 2015 Act and the 2016 Amendment Rules in Association of Indian Panelboard

VISHNUBHAI CHELABHAI PATEL,SURAT vs. PCIT, SURAT-1, SURAT, SURAT

In the result, ground of appeal raised by the assessee are allowed

ITA 421/SRT/2024[2015-16]Status: DisposedITAT Surat30 Jan 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Vishnubhai Chelabhai Patel, Pr.C.I.T.,Surat-1, F-19, Divya Jyoti Apartment, Surat. Vs. Samul Dairy Road, Alkapuri, Surat-395008 (Gujarat) Pan No. Adipp 4007 B Appellant/ Assessee Respondent/ Revenue

Section 147Section 148Section 254(1)Section 263Section 50C

201,  Maria Fernandes Cheryl Vs ITO (International Taxation) (2021) 123 taxmann.com 252.  Dharamshibhai Sonani Vs ACIT (2016) 75 taxmann.com 141(Ahmedabad Trib),  Rahul G Patel Vs DCIT (2018) 97 taxmann.com 598 (Ahmedabad Trib),  ITO Vs Meelendra Deependra Singh (2024) 164 taxmann.com 8 (Mumbai- Trib),  CIT Vs Ganpat Ram Bishnoi (2006) 152 TAXMAN 242 (Raj). 6. On the other hand

MEDINNOVA SYSTEMS PRIVATE LIMITED,SURAT vs. DCIT CIRCLE 2(1)(2), SURAT

In the result, appeal of the assessee is dismissed

ITA 1241/SRT/2024[2012-13]Status: DisposedITAT Surat24 Mar 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1241/Srt/2024 Assessment Year: (2012-13) (Physical Court Hearing) Medinnova Systems Pvt. Ltd. Deputy Commissioner Of बनाम/ (Previously Known Soma Tech. Income-Tax, Circle-2(1)(2), Surat, Vs. Pvt. Ltd.) 301, Soham House, Current Jurisdiction Ward- Opp. St Xaviers School, Ghod 2(1)(1), Vadodara, Aaykar Dod Road, Surat-395 007 Bhavan, Race Course, Circle, Vadodara-390 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakcs 5265 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Hiren R. Vepari, Ca राज" की ओर से /Respondent By Shri Ravi Kant Gupta, Cit-Dr सुनवाई की तारीख/Date Of Hearing 15/01/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/03/2025

Section 143(3)Section 147Section 250Section 68

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 05.11.2024 by the National Faceless Appeal Centre, Delhi /Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2012-13, which in turn arises out of assessment order passed by Assessing Officer u/s 143(3) r.w.s. 147 of the Act dated