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43 results for “disallowance”+ Section 153(3)clear

Sorted by relevance

Mumbai1,816Delhi1,710Chennai566Bangalore482Jaipur271Ahmedabad212Kolkata208Hyderabad205Chandigarh152Surat148Indore123Cochin118Pune100Amritsar96Raipur88Lucknow48Karnataka45Guwahati43Allahabad43Nagpur41Rajkot38Cuttack33Jodhpur25Dehradun20Visakhapatnam17Patna17SC12Telangana10Calcutta10Agra5Panaji4Ranchi2Gauhati2Jabalpur2Varanasi2Punjab & Haryana2Rajasthan1

Key Topics

Section 153A81Section 153D25Section 25017Section 15317Section 132(1)17Search & Seizure17Charitable Trust16Addition to Income10Section 119

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

Showing 1–20 of 43 · Page 1 of 3

Section 2(15)9
Section 143(2)8
Disallowance6

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

disallowance under various heads to the tune of Rs. 6,26,650/- and completed the assessment u/s 143(3), vide order dated 21-12- 2010. The Assessing Officer while framing the assessment u/s 153A of the Act has added an amount of Rs. 6,26,650/- which was earlier added U/s 143(3) of the Act. It is relevant

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last