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3 results for “reassessment”+ Section 10Bclear

Sorted by relevance

Mumbai105Delhi76Chennai63Bangalore49Hyderabad44Kolkata38Jaipur26Cochin21Pune18Lucknow12Ahmedabad12Indore8Karnataka5Cuttack4Visakhapatnam3Rajkot3Surat3Varanasi2Calcutta2Jodhpur2Chandigarh2Raipur1Telangana1

Key Topics

Section 2636Section 143(3)2Condonation of Delay2Revision u/s 2632

M/S. vs. R INFOTECH ,,VISAKHAPATNAMVS.THE ITO ,, VISAKHAPATNAM

In the result, the appeals filed by the assessee are allowed

ITA 374/VIZ/2016[2010-2011]Status: DisposedITAT Visakhapatnam28 Feb 2018AY 2010-2011

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri G.V.N. Hari, AR
Section 143(3)Section 263

reassessment allowing the exemption claimed u/s 10B of the Act. M/s. VSR Infotech, Visakhapatnam 8. In the assessment year 2010-11, the assessment was completed u/s 143(3) of the Act allowing the exemption u/s 10B of the Act. The A.O. completed the assessment in the assessment year 2010-11 also after verification of the eligibility of the assessee with

M/S. vs. R INFOTECH ,,VISAKHAPATNAMVS.THE ITO ,, VISAKHAPATNAM

In the result, the appeals filed by the assessee are allowed

ITA 373/VIZ/2016[2008-2009]Status: Disposed
ITAT Visakhapatnam
28 Feb 2018
AY 2008-2009

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri G.V.N. Hari, AR
Section 143(3)Section 263

reassessment allowing the exemption claimed u/s 10B of the Act. M/s. VSR Infotech, Visakhapatnam 8. In the assessment year 2010-11, the assessment was completed u/s 143(3) of the Act allowing the exemption u/s 10B of the Act. The A.O. completed the assessment in the assessment year 2010-11 also after verification of the eligibility of the assessee with

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

In the result, appeal of the assessee is dismissed

ITA 433/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2016-17

Bench: Shri Ravish Sood, Hon'Ble**

Section 139(1)Section 147rSection 148

10B](javascript:ShowMainContent() or [section 10BA](javascript:ShowMainContent() or under any provision of this Chapter under the heading "C.—Deductions in respect of certain incomes", no deduction shall be allowed to him thereunder.* - **12.** On a plain reading of section 80A(5) of the Act, it is clear that the assessee should make a claim in the return of income