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8 results for “disallowance”+ Section 148Aclear

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Key Topics

Section 14816Section 26315Section 14710Addition to Income8Reassessment7Section 143(3)5Section 40A5Section 685Bogus Purchases5Section 148A

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

4
Section 40A(3)3
Bogus/Accommodation Entry2

ASSTT. COMMISSIOENER OF INCOME TAX, CIRCLE-2(1)(1) AGRA, SANJAY PLACE AGRA vs. MAMTA AGARWAL, BHAGWATI INTERNATIONAL

In the result, the appeal of the revenue is dismissed

ITA 398/AGR/2024[2013-14]Status: DisposedITAT Agra07 Feb 2025AY 2013-14
For Appellant: \nShri Amol Sinha, AdvFor Respondent: \nShri Shailender Shrivastava, Sr. DR
Section 147Section 148Section 148A

148A(b) of the Act filed her response on merits and\ndenied having received any accommodation entry from the entity belonging to\nPrakash Gupta. It was clarified that the assessee had purchased papers form\nShri Trading Company during the year under consideration to the tune of Rs.\n1,77,64,049/- against which payments were made by account payee cheques

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

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

ITA 300/AGR/2025[2019-20]Status: DisposedITAT Agra04 Dec 2025AY 2019-20
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\nwere issued on assessee dated 31.03.2022 and order copy is placed as\n“Annexure C\" of Paper Book.\nD. Further, during the course of reassessment proceedings, the AO made an\nenquiry from the Md. Irfan vide summons issued dated 26.03.2023\nforming part of Supplementary paper Book at page

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

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

ITA 302/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

148A(d) & notice u/s 148 for initiating of reassessment proceedings\nwere issued on assessee dated 31.03.2022 and order copy is placed as\n“Annexure C\" of Paper Book.\nD. Further, during the course of reassessment proceedings, the AO made an\nenquiry from the Md. Irfan vide summons issued dated 26.03.2023\nforming part of Supplementary paper Book at page

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

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

ASSTT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1) AGRA, SANJAY PLACE vs. MAMTA AGARWAL, BHAGWATI INTERNATIONAL

In the result, the appeal of the revenue is dismissed

ITA 399/AGR/2024[2014-15]Status: DisposedITAT Agra07 Feb 2025AY 2014-15
Section 147Section 148Section 148A

148A(b) of the Act filed her response on merits and denied having received any accommodation entry from the entity belonging to Prakash Gupta. It was clarified that the assessee had purchased papers form Shri Trading Company during the year under consideration to the tune of Rs. 1,77,64,049/- against which payments were made by account payee cheques