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9 results for “reassessment”+ Section 55Aclear

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Key Topics

Section 55A24Long Term Capital Gains9Section 143(3)8Section 1478Section 1488Section 50C8Reassessment8

SANMUKHLAL NANUBHAI MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI, SURAT

In the result, the appeal of the assessee is allowed

ITA 550/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section 55A

NITIN KUMAR GAMANLAL MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1,, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 551/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section 55A

VIJAYKUMAR GAMANLAL MODI, HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 545/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section 55A

GAMANLAL NANUBHAI MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, , BARDOLI

In the result, the appeal of the assessee is allowed

ITA 546/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section 55A

MADHUBEN DILIPBHAI MODI,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 547/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section 55A

ANILKUMAR GAMANLAL MODI, HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 548/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section 55A

JIGNESHKUMAR S. MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 544/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section 55A

NIKUNJKUMAR D. MODI HUF,SURAT vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 549/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13
For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)
Section 143(3)Section 147Section 148Section 50CSection 55A

reassessment proceedings, the AO referred the matter to DVO, Surat on 24.11.2015 for determination of valuation of the property as on 01.04.1981 in terms of provisions of section 55A

THE WAGRA TALUKA CO. OPERATIVE MARKETING & PROCESSING SOCIETY LTD.,BHARUCH vs. ITO, WARD-1(5), BHARUCH

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

ITA 199/SRT/2020[2016-17]Status: DisposedITAT Surat08 Sept 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) The Wagra Taluka Co-Operative I.T.O. Marketing & Processing Society Ward 1(5), Vs. Limited, Bharuch. At & Post:Wagra, Taluka- Wagra, District - Bharuch (Gujarat). M. No. 8128950676 E.Mail: Mrmconsultants@Yahoo.Com Pan: Aaaat 2404 N Appellant/ Assessee Respondent/ Revenue

Section 154Section 254(1)

55A of the Act by DVO. On the reference under Section 142A, the assessee submitted that prior to insertion of Section 142A, there was no specific provision for reference to DVO for estimating the cost of construction of a property/investment, the Assessing Officer were exercising power of summon under Section 131, survey under Section 133 or power of enquiry under