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45 results for “reassessment”+ Section 254clear

Sorted by relevance

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Key Topics

Section 14879Section 14752Section 254(1)43Section 143(3)43Addition to Income40Section 80I30Reassessment21Reopening of Assessment20Section 26319Disallowance

THE ACIT, CIRCLE-1,, SURAT vs. M/S. MICRO POLYESTER PVT. LTD., SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 2678/AHD/2014[2005-06]Status: DisposedITAT Surat12 Apr 2023AY 2005-06

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) A.C.I.T., M/S Micro Polyster Pvt. Ltd., Circle-1, 2025, Jash Textile Market, Ring Vs. Surat. Road, Surat-395002. Pan No. Aabcm 6127 E Appellant/ Revenue Respondent/ Assessee

Section 143(3)Section 145ASection 147Section 148Section 254(1)Section 43B

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the revenue is directed against the order of learned Commissioner of Income Tax (Appeals)-I, Surat (in short, the ld. CIT(A) dated 09/07/2014 for the Assessment year 2005-06. 2. Initially, this appeal was adjudicated/dismissed vide order dated 24/04/2017 as the tax effect involved

Showing 1–20 of 45 · Page 1 of 3

18
Section 139(1)10
Deduction9

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 504/AHD/2015[2011-12]Status: DisposedITAT Surat24 Apr 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 503/AHD/2015[2010-11]Status: DisposedITAT Surat24 Apr 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 500/AHD/2015[2007-08]Status: DisposedITAT Surat24 Apr 2023AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 1935/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 501/AHD/2015[2008-09]Status: DisposedITAT Surat24 Apr 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

In the result, this appeal of the assessee is partly allowed

ITA 502/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals

BHAKTIKISHOREDAS DHARMTANYADASJI SWAMI,VAPI vs. INCOME TAX OFFICER, WARD-1, VAPI

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

ITA 292/SRT/2022[2011-12]Status: DisposedITAT Surat30 Aug 2023AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Bhaktikishoredas I.T.O., Dharmtanyadasji Swami, Ward-1, Vs. Shri Swaminarayan Seva Trust, Vapi. Swaminarayan Gurukul, Gurukul Road, Chala, Vapi, Gujarat India-396191. Pan No. Bmgps 5746 G Appellant/ Assessee Respondent/ Revenue

Section 147Section 148Section 254(1)Section 69

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 19/05/2022 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal

RAMBILASH RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WARD-2(2)(4), SURAT

In the result, assessee's appeal is allowed

ITA 552/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12
Section 143(3)Section 147Section 148Section 254(1)Section 68

254(1) of Income Tax Act\nPER PAWAN SINGH, JUDICIAL MEMBER:\n1. These two appeals by separate assessee are directed against the separate\norders of Addl/JCIT(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [for\nshort to as \"NFAC/Ld.CIT(A)] dated 21.03.2024 and 21.04.2023 for same\n assessment year i.e., (AY) 2011-12, which in turn arises out of separate\nassessment

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

ITA 882/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 147Section 148Section 254(1)Section 68Section 69C

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by separate assessee are directed against the separate orders of Addl/JCIT(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)] dated 21.03.2024 and 21.04.2023 for same assessment year i.e., (AY) 2011-12, which in turn arises out of separate assessment orders

ITO, WARD-2(2)(3), SURAT vs. MAHESHCHAND G. PATEL (HUF), SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 20/SRT/2020[2008-09]Status: DisposedITAT Surat27 Sept 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Maheshchandra G. Patel (Huf), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, In Vs. Surat. Front Of Balaji Nagar, Piplod, Surat. Pan No. Aajhm 2315 P Appellant/ Assessee Respondent/ Revenue

Section 132Section 147Section 148Section 254(1)Section 292C

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A)) dated 26/11/2019 for the Assessment Year (AY) 2008-09. The Revenue has raised following grounds of appeal: “(i) On the facts

SUHEL MOHAMED SALIM BHAJJUWALA,BHARUCH vs. ITO, BHARUCH

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

ITA 529/SRT/2023[2011-12]Status: DisposedITAT Surat20 Dec 2023AY 2011-12

Bench: Shri Pawan Singhआ.अ.सं./Ita No.529/Srt/2023 (Ay 2011-12) (Hearing In Physical Court) Suhel Mohamed Salim Income Tax Officer, Bhajjuwala, Ward-1(3), Bharuch, Vs S-14, Ahmed Nagar Station Road, Hari Kunj Manubar Road, Bharuch- Building, Above Bank Of 392001 Baroda, Bharuch-392001 Pan No: Ajwpb 9750 D अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(3)Section 147Section 254(1)Section 68

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “Ld. NFAC/Ld.CIT(A)”] dated 26.05.2023 for assessment year 2011-12, which in turn arises from the addition made by the Assessing Officer in assessment order passed under section

NARPATSINH PRABHATSINH SOLANKI,SURAT vs. ITO, WARD-1, SURAT

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

ITA 129/SRT/2025[2011-12]Status: DisposedITAT Surat18 Aug 2025AY 2011-12
Section 143(2)Section 144Section 148Section 250Section 253(1)Section 254(1)Section 69A

254(1) of Income Tax Act\nPER DINESH MOHAN SINHA, JUDICIAL MEMBER:\nThis appeal by assessee is directed against the order of National Faceless Appeal\nCentre (NFAC), Delhi/Commissioner of Income-tax (Appeal) [for short, “Ld. CIT(A)"]\ndated 08.08.2024 for the assessment year 2011-12, which in turn arises out of an\nassessment order passed by the Assessing Officer

RAJLAXMI POLYMERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(1),, SURAT

In the result the appeal of the assessee is allowed

ITA 2730/AHD/2016[2010-11]Status: DisposedITAT Surat07 Dec 2020AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) Vs Rajlaxmi Polymers Pvt Ltd, Income Tax Officer, 5024,World Trade Centre, Ward -2 (1)(1), Near Udhna Darwaja, Surat, Ring Road, Surat-395002 Pan : Aabcr 1210 M Assessee Revenue Assessee By Sh. Sapnesh Sheth Ca/Ar Revenue By Ms. Anupma Singla Sr Dr Date Of Hearing 17/12/2020 Date Of Pronouncement 21/12/2020

Section 143(3)Section 147Section 148Section 253Section 254(1)Section 30Section 37(1)

254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under section 253 of Income-tax Act (Act) is directed against the order of the learned Commissioner of Income Tax (Appeals)-2, Surat, [in short “learned Commissioner (Appeals)”] dated 14.07.2016 pertaining to Assessment Years (AYs) 2010-11. 2. Brief facts of the case

DHIRUBHAI NANJIBHAI KACHCHADIA,VAPI vs. INCOME TAX OFFICER, WARD-2, VAPI, VAPI

In the result, this appeal of assessee is allowed

ITA 581/SRT/2023[2011-12]Status: DisposedITAT Surat29 Nov 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Dhirubhai Nanjibhai Kachchadia, I.T.O. Ward-2, B-9/83, Near Ambaji Temple, Vapi. Vs. Haria Hospital Road, Gidc, Vapi (Gujarat)-396395. Pan No. Acppk 1953 R Appellant/ Respondent Respondent/ Assessee

Section 139Section 143(1)Section 143(2)Section 147Section 148Section 2(14)Section 254(1)Section 50C(2)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (in short, the NFAC)/ Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 17/08/2023 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds

ASSISTANT COMMISSIONER OF INCOME TAX, CIR.1(1)(1),, SURAT vs. ENVIRO CONTROL PVT. LTD.,, SURAT

In the result, all the grounds of appeal raised by the revenue are dismissed

ITA 345/SRT/2022[2011-12]Status: DisposedITAT Surat05 Apr 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Enviro Control Pvt. Ltd., Circle-1(1)(1), Enviro House, Opp. Bank Of Vs. Surat. Maharashtra, Ghod Dod Road, Surat-395007. Pan No. Aaace 8700 C Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 143(3)Section 148Section 254(1)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the revenue is directed against the order of National Faceless Appeal Centre, Delhi (ld. NFAC)/ learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 13/10/2022 for the Assessment year 2011-12. The revenue has raised following grounds of appeal

DESIGNER EXIM PVT. LTD.,MUMBAI vs. INCOME TAX OFFICER, 1(1)(2), SURAT

In the result, this appeal of the assessee is allowed

ITA 14/SRT/2022[2012-13]Status: DisposedITAT Surat22 Mar 2023AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 147Section 148Section 234ASection 254(1)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) dated 24/11/2021 for the Assessment year (AY) 2012-13 wherein the assessee has raised following grounds of appeal

BHIKHUBHAI KESHAVBHAI MISTRY,BHARUCH vs. INCOME TAX OFFICER, WARD - 1(5), BHARUCH

In the result, the grounds of appeal raised by the assessee is partly allowed

ITA 410/SRT/2023[2009-10]Status: DisposedITAT Surat11 Dec 2023AY 2009-10

Bench: Shri Pawan Singh(Physical Hearing) Bhikhubhai Keshavbhai Mistry, I.T.O., 1, Kabirgam, Valiya, Ankleshwar, Ward-1(5), Vs. Bharuch, Gujarat-393135. Bharuch. Pan No. Apnpm 1810 Q Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 147Section 148Section 254(1)Section 69A

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 31/03/2023 for the Assessment Year (AY) 2009-10. The assessee has raised following grounds of appeal: “(1) That

RUCHIT DINESHBHAI DOSHI,SURAT vs. INCOME TAX OFFICER WARD - 2(2)(1), SURAT

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

ITA 216/SRT/2023[2013-14]Status: DisposedITAT Surat25 Jul 2023AY 2013-14

Bench: Shri Pawan Singh(Physical Hearing) Ruchit Dineshbhai Doshi, I.T.O., C-10, 5/6, Somakanji Estate-2, Opp- Ward-2(2)(1), Vs. Sanidev Mandir, Magdalla Bo, Surat. Surat-395007 (Gujarat) Pan No. Afxpd 4008 F Appellant/ Assessee Respondent/ Revenue

Section 148Section 254(1)Section 271(1)(c)Section 274Section 68

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 06/02/2023 for the Assessment Year (AY) 2013-14 wherein the assessee has raised following grounds of appeal

AJAY KALISHCHANDRA BOHRA,DAMAN vs. PCIT, VALSAD

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

ITA 549/SRT/2024[2017-18]Status: DisposedITAT Surat03 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 549/Srt/2024 (Ay 2017-18) (Physical Court Hearing) Ajay Kalishchandra Bohra Principal Commissioner Of Income- 1, Plot No.22B, Daman Industrial Tax, Valsad, 301, 3Rd Floor, Palak बनाम Estate, Somnath Road, Dabhel, Arcade, Shantinagar, Tithal Road, Vs Daman-396 215 Valsad-396 001 [Pan : Ackpb 2567 R] अपीलाथ"/Appellant ""थ" /Respondent

Section 147Section 254(1)Section 263

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of Ld. Principal Commissioner of Income-tax, Valsad [for short to as “Ld. PCIT”] passed under section 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 15.03.2024 for assessment year