BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4 results for “disallowance”+ Section 148Aclear

Sorted by relevance

Mumbai171Ahmedabad66Delhi65Jaipur61Kolkata38Hyderabad32Bangalore29Chennai28Visakhapatnam27Pune25Raipur16Surat14Chandigarh13Rajkot10Guwahati9Indore9Lucknow7Nagpur7Agra4Cochin4Ranchi2Karnataka2Jabalpur2Jodhpur1Calcutta1Amritsar1Cuttack1Patna1

Key Topics

Section 1489Section 2639Section 1474Addition to Income4Section 40A(3)3Section 143(3)3Section 40A3Section 683Bogus Purchases3Reassessment

JVH TECHNOLOGIES PRIVATE LIMITED,AGRA vs. ITO WARD 2(1)(1), AGRA

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

ITA 395/AGR/2025[2017-18]Status: DisposedITAT Agra03 Feb 2026AY 2017-18

Bench: Shri M. Balaganeshjvh Technologies Pvt. Ltd, Vs. Ito, Shop No. A28, V. S. Ward-2(1)(1), Plaza, Sector-3A, Avas Agra Vikas Colony, Sikandra, Agra (Appellant) (Respondent) Pan: Aadcj3746N Assessee By : Shri Rohit Dua, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 03/02/2026

For Appellant: Shri Rohit Dua, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 147Section 148Section 148ASection 40A(3)

148A(d) of the Act was passed on 30.07.2022. Thereafter, final notice under section 148 of the Act was issued to the assessee on 30.07.2022. No return of income was filed by the assessee in response to the said notice. However, the assessee submitted that the return filed originally on 27.10.2017 may be considered as a return in response

3
Section 148A2

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 301/AGR/2025[2021-22]Status: DisposedITAT Agra04 Dec 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

148A(d) & notice u/s 148 for initiating of reassessment proceedings 7 ITA No.251/Agr/2025 and 4 ors. were issued on assessee dated 31.03.2022 and order copy is placed as “Annexure C” of Paper Book. D. Further, during the course of reassessment proceedings, the AO made an enquiry from the Md. Irfan vide summons issued dated 26.03.2023 forming part of Supplementary paper

HMA AGRO INDUSTRIES LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, AGRA, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 251/AGR/2025[2018-2019]Status: DisposedITAT Agra04 Dec 2025AY 2018-2019

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

148A(d) & notice u/s 148 for initiating of reassessment proceedings 7 ITA No.251/Agr/2025 and 4 ors. were issued on assessee dated 31.03.2022 and order copy is placed as “Annexure C” of Paper Book. D. Further, during the course of reassessment proceedings, the AO made an enquiry from the Md. Irfan vide summons issued dated 26.03.2023 forming part of Supplementary paper

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 303/AGR/2025[2023-24]Status: DisposedITAT Agra04 Dec 2025AY 2023-24

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

148A(d) & notice u/s 148 for initiating of reassessment proceedings 7 ITA No.251/Agr/2025 and 4 ors. were issued on assessee dated 31.03.2022 and order copy is placed as “Annexure C” of Paper Book. D. Further, during the course of reassessment proceedings, the AO made an enquiry from the Md. Irfan vide summons issued dated 26.03.2023 forming part of Supplementary paper