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54 results for “disallowance”+ Section 250(5)clear

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Key Topics

Section 12A59Section 1143Addition to Income41Section 25033Section 143(3)23Disallowance23Section 14822Section 14721Deduction21Section 144

M/S. VENUS AUTO FIROZABAD,FIROZABAD vs. ACIT-2 RANGE-5, FIROZABAD

In the result, the appeal is allowed

ITA 64/AGR/2015[2010-11]Status: DisposedITAT Agra19 Dec 2017AY 2010-11

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenavenus Auto Vs..Dcit-Range-5, Bye Pass Road, Firozabad. Firozabad. Panno.Aacfv2616H (Assessee) (Revenue)

Section 2Section 234BSection 36

disallowance of Rs. 5 lac out of total interest paid. In this connection, it is respectfully submitted that interest free advance or the advance for share was given to the business concerns and not to any individual or the partner or to any relative. Since the advance is given by the assessee to a business concern, the commercial expediency

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: Disposed

Showing 1–20 of 54 · Page 1 of 3

14
Section 143(2)14
Cash Deposit14
ITAT Agra
15 Jan 2026
AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2020-21, wherein learned CIT(A) has allowed assessee’s first appeal for statistical purposes, deleting the disallowance made by the Assessing Officer. 2. Briefly stating, the appellant assessee is a partnership firm and was engaged in the business of manufacturing and export

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

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

ITA 46/AGR/2024[2010-11]Status: DisposedITAT Agra09 Jan 2025AY 2010-11

Bench: SHRI RAMIT KOCHAR (Accountant Member)

For Appellant: Sh. Sanjay Parekh, CAFor Respondent: Sh. Shailendra Srivastava, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 12A(2)Section 143(3)Section 144Section 147Section 148Section 250

disallowed. Assessee did not comply with the notice(s), which led to denial of deduction u/s. 11 of the Act by the Assessing Officer to the tune of Rs.5,83,244/- claimed by the assessee vide re-assessment order dated 27.03.2015 framed by the Assessing Officer u/s. 144/147 of the 1961 Act. 5. Assessee filed first appeal with

HARI OM AGARWAL,KOLARAS vs. ITO SHIVPURI, ASHOK NAGAR

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

ITA 91/AGR/2024[2017-18]Status: DisposedITAT Agra17 Jan 2025AY 2017-18

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 133(6)Section 143(2)Section 143(3)Section 145(3)Section 250Section 270ASection 37

250 of the Income Tax Act. 8. That the AO has erred on facts and in law while making the addition by disallowing of the expenses(by estimate) out of the expenses claimed under the Head ‘general administration and selling expenses’ , claimed as per provisions of Section 37 of the Income Tax Act, no disallowance is called for being , books

PRAMOD KUMAR DUBEY,GWALIOR vs. INCOME TAX OFFICER,1(3), GWALIOR

In the result, the appeal of the assessee is allowed

ITA 314/AGR/2025[2024-25]Status: DisposedITAT Agra03 Sept 2025AY 2024-25

Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)

For Appellant: Shri Manuj Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 250Section 87A

250 of the Income- tax Act, 1961 (hereinafter referred to as "the Act") in appeal arising out of the intimation issued under section 143(1) by the CPC, Bengaluru on 28.02.2025, for the assessment year 2024-25. 2. Facts of the Case 2.1 The assessee, an individual resident of India, had originally filed her return of income under section

RAKESH KUMAR SHARMA,ETAH vs. INCOME TAX OFFICER, WARD 4(3)(1),, ETAH

In the result, appeal is partly allowed

ITA 239/AGR/2025[2017-18]Status: DisposedITAT Agra15 Jan 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 115BSection 143(2)Section 250Section 250oSection 68

disallow 15% of such expenses, to the extent of Rs.51,282/-. 5. Aggrieved with the above order, the assessee preferred an appeal before NFAC, Delhi and filed a detailed submission before him. After considering the detailed submission of assessee, learned CIT(A) dismissed the appeal preferred by the assessee. 6. Aggrieved, the assessee is in appeal before us, raising following

M/S NAVADA EDUCATIONAL TRUST,AGRA vs. ITO 4(3), AGRA

In the result, the assessee’s appeal is treated as allowed for statistical

ITA 296/AGR/2016[2011-12]Status: DisposedITAT Agra21 Nov 2017AY 2011-12

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 12A

section 12AA of the Act by Ld. CIT -2, Agra on 05.02.2014 w.e.f. from 01.04.2013. Since for the year under consideration I.T.A Nos. 296 & 264/Agra/2016 3 registration u/s 12AA of the IT Act was not available to the Assessee Society, the AO assessed the assessee’s net surplus of income over expenditure of Rs.42,94,078/-. The AO had also

TOMAR AND BROTHERS,ETAWAH vs. INCOME TAX OFFICER, WARD-2(2)(5), ETAWAH

Appeal of the assessee is partly allowed

ITA 202/AGR/2024[2014-15]Status: DisposedITAT Agra24 Apr 2025AY 2014-15

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 250(6)Section 40

5), Etawah. PAN :AAFT7729D (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 27.03.2025 Date of pronouncement 24.04.2024 ORDER Per Annapurna Gupta, Accountant Member: The present appeal has been filed by the assessee against the order 29.03.2024 passed by the learned Commissioner of Income-tax (Appeals) National Faceless Appeal Centre (NFAC

M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

ITA 154/AGR/2016[2008-09]Status: DisposedITAT Agra16 May 2018AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

Section 194CSection 263Section 40Section 40a

disallowance under section, 40a(ia) the Income Tax Act, 1961 of a sum of Rs.4,92,250/- debited towards rent of equipment. 5

SNEHA PANDEY,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, the appeal is allowed for statistical purposes

ITA 138/AGR/2025[2020-21]Status: DisposedITAT Agra30 Jul 2025AY 2020-21

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 143(3)Section 250Section 250(6)

5), Etawah. PAN: BFWPP4889J (Appellant) (Respondent) Assessee by Sh. Manuj Sharma, Advocate Department by Sh. Anil Kumar, Sr. DR Date of hearing 15.07.2025 Date of pronouncement 30.07.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 15.05.2024 passed in Appeal No. NFAC/2019-20/10188204 by Ld. Commissioner of Income-tax (Appeals), NFAC

RAVINDRA KUMAR RAI,JHANSI vs. ITO , CHAHATARPUR

In the result, all these appeals of the assessee are allowed for statistical

ITA 686/AGR/2018[2012-13]Status: DisposedITAT Agra04 Mar 2021AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 250(6)

disallowance of remuneration paid to the partners and other expenditure in the assessment years 2011-12 and 2012-13. 2. At the outset, the ld. AR submitted that the ld. CIT(A) in paragraph No. 5 & 6 of the impugned orders, referring to the orders in the case of CIT vs. B.N. Bhattahargee ITA No. 686/Agra/2018, 13 & 14/Agra/2020

AL HAMD AGRO FOOD PRODUCTS PVT LTD,ALIGARH vs. DC/ACIT, ALIGARH

In the result, appeal filed by assessee is allowed

ITA 63/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250(6)Section 40

250(6) of the Income-tax Act, 1961 (“the Act” for short) for the assessment year 2020- 21. 2. Brief facts of the case are, the assessee filed its return of income for the assessment year 2020-21, declaring income of Rs.45,99,37,860/- on 29.10.2020. Case of the assessee was selected for scrutiny. Accordingly, notices

VARDAN CONSTRUCTIONS PRIVATE LIMITED,GWALIOR vs. INCOME TAX OFFICER-2(3), GWALIOR

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

ITA 21/AGR/2025[2012-13]Status: DisposedITAT Agra03 Apr 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 143(3)Section 147Section 50C

section 50C of the Act and noted that the escapement of income was thereto the extent of Rs.21,41,250/-(Rs.1,11,41,250/- - Rs.90,00,000/-). 5. During the assessment proceedings, the Assessing Officer for the reasons stated in the assessment order disallowed

M/S A K TRANSPORT AGENCY,FARRUKHABAD vs. CIT APPEAL, ALIGARH

In the result, the appeal is allowed

ITA 328/AGR/2016[2010-11]Status: DisposedITAT Agra30 Jul 2018AY 2010-11

Bench: Shri A. D. Jain

Section 143Section 143(3)Section 154Section 40A

250." I.T.A No. 328/Agra/2016 3 (ASSESSMENT YEAR-2010-11) In the present case also, there is no change in the facts or circumstances and the entire material was available before the Assessing Officer during the course of proceedings u/s M3(3) of the Income Tax Act, 1961. 4. In the landmark judgment of the supreme court in T.S. Balaram

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

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

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

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

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

disallowance of depreciation claimed on fixed assets. In first appeal preferred against the above said assessment order dated 31.03.2016, learned CIT(A) vide order dated 25.06.2025 affirmed the rejection of accounts and sustained the addition made by AO on account of low profit rate. Aggrieved, assessee preferred an appeal in ITA No.342/Agr/2025 before the ITAT, which has been partly allowed

SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR

In the result, assessee's appeal is dismissed

ITA 31/AGR/2022[2012 - 13]Status: DisposedITAT Agra29 Apr 2025

Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th

Section 143(3)Section 147Section 148Section 250Section 69

250 of the Income-tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment Year [A.Y] 2012-13, wherein learned CIT(A) has partly allowed assessee's appeal. ITA No. 31/Agr/ 2022 Brief facts relating to appeal state that assessee filed his return of 2. income for A.Y. 2012-13 declaring total income of Rs.4,22,200/-. Assessee stated

PRAGATI SINGH,GWALIOR vs. CIT, AAYKAR BHAVAN GWALIOR

Appeal of the assessee is allowed in the above terms

ITA 174/AGR/2023[2013-14]Status: DisposedITAT Agra02 Apr 2025AY 2013-14

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year:2013-14

Section 143(3)Section 201(1)Section 250(6)Section 40

250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. Grounds raised by the assessee are as under : 1. On the facts and circumstances of the Case The learned C.I.T.(A) erred in confirming disallowance of Rs.2,74,978 under section 40(a)(ia) is illegal unjustified and is bad in law. 2. The learned

ALAUDDIN,AGRA vs. ITO, WARD 1(1)(1), AGRA, AGRA

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

ITA 241/AGR/2024[2015-16]Status: DisposedITAT Agra20 Jun 2025AY 2015-16

Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2015-16

Section 142(1)Section 147Section 148Section 151Section 2(14)Section 250Section 54

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2015-16, wherein the ld. CIT(Appeals) has dismissed assessee’s first appeal. 2. Briefly stating, the facts, leading to the present appeal, are that the assessee filed his return of income in ITR-4S on 26.03.2018, declaring an income of Rs.3

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

ITA 468/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 56(2)(vii)

250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014-15, wherein learned CIT(A)has dismissed assessee first appeal, confirming the penalty levied by the Assessing Officer u/s. 271(1)(c) of the Act, vide penalty order dated 16.03.2019. 2. Brief facts of the case are that the assessee is engaged