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100 results for “disallowance”+ Section 17(5)(d)clear

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Key Topics

Section 153A103Addition to Income46Section 143(3)39Section 14835Disallowance29Section 14728Section 13227Section 153D25Section 153C25Section 143(2)

ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR

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

ITA 135/ALLD/2015[2010-11]Status: DisposedITAT Allahabad30 Sept 2021AY 2010-11

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)

D applicable to Scheduled co-operative banks.” 10 And ITA No. 136/ALLD/2015 ZilaSahkari Bank Limited Assessment Year: 2010-11 and 2011-12 By citing the above circular the appellant has argued that the intent of the legislature is to bring the taxability of co-operative banks at par with the other commercial bank. The legislation has restricted the benefit

ZILA SAHKARI BANK LTD,,MIRZAPUR vs. JT. C.I.T.,, MIRZAPUR

Showing 1–20 of 100 · Page 1 of 5

23
Search & Seizure17
Undisclosed Income16

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

ITA 136/ALLD/2015[2011-12]Status: DisposedITAT Allahabad30 Sept 2021AY 2011-12

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.Ashish Bansal AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143Section 143(2)Section 36(1)(viia)

D applicable to Scheduled co-operative banks.” 10 And ITA No. 136/ALLD/2015 ZilaSahkari Bank Limited Assessment Year: 2010-11 and 2011-12 By citing the above circular the appellant has argued that the intent of the legislature is to bring the taxability of co-operative banks at par with the other commercial bank. The legislation has restricted the benefit

ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

In the result, appeal filed by the Revenue in ITA No

ITA 227/ALLD/2016[1997-98]Status: DisposedITAT Allahabad24 Dec 2021AY 1997-98

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

For Appellant: Sh. A.K. Singh, Sr. DRFor Respondent: Sh. Ashish Bansal Adv
Section 143(2)Section 143(3)Section 44A

5 Assessment Year: 1997-98 Shervani Sugar Syndicate Limited f. Reasons have virtually become as indispensable a component of a decision making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. g. Reasons facilitate the process of judicial review by superior Courts. h. The ongoing judicial trend in all countries committed to rule

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 50/ALLD/2023[2012-13]Status: DisposedITAT Allahabad31 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 54/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 6/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 52/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 53/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 5/ALLD/2023[2012-13]Status: DisposedITAT Allahabad31 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 7/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 8/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 51/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 9/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

D E R PER BENCH: These TEN appeals have been preferred by two different assessees. The appeals in ITA Nos.50 to 54/Alld/2023 in the case of Sanjana are directed against separate orders, all dated 06.03.2023, passed by the National Faceless Appeal Centre (NFAC), Delhi for assessment years 2012-13, 2013-14, 2014-15, ITA Nos.50, 51, 52, 53 & 54/ALLD/2023

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

ITA 16/ALLD/2023[2018-19]Status: DisposedITAT Allahabad02 May 2025AY 2018-19

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

For Appellant: Sh. Nikhil Agarwal & Ms. VidishaFor Respondent: Sh. A.K. Singh, Sr. DR
Section 115Section 115BSection 142Section 24Section 250Section 68Section 69

D of his paper book which contained the case laws that he filed in support of the case of Revenue namely; i. Dhampur Sugar Mills Limited (1973) 90 ITR 236 for the proposition that a correction statement or an application for correction in the return originally filed cannot be construed to be a revised return within the meaning of section

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

D E R PER Bench: These two appeals are filed by assessee, being aggrieved by separate appellate order(s) passed by learned Commissioner of Income-tax(Appeas)- Allahabad, U.P. , for assessment year(s)(ay) : 2009-10 and 2010-11. Assessment Year: 2009-10 & 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

D E R PER Bench: These two appeals are filed by assessee, being aggrieved by separate appellate order(s) passed by learned Commissioner of Income-tax(Appeas)- Allahabad, U.P. , for assessment year(s)(ay) : 2009-10 and 2010-11. Assessment Year: 2009-10 & 2010-11 M/s. Kesarwani Marketing Private Limited, Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

17. Ground No. 6 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance by AO of expenses to the tune of Rs.3,58,700/- , which disallowance of expenses stood reduced by ld. CIT(A) to Rs. 1,79,350/-, being additions made towards expenses claimed to be incurred by the assessee, under the head sales

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

17. Ground No. 6 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance by AO of expenses to the tune of Rs.3,58,700/- , which disallowance of expenses stood reduced by ld. CIT(A) to Rs. 1,79,350/-, being additions made towards expenses claimed to be incurred by the assessee, under the head sales

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

17. Ground No. 6 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance by AO of expenses to the tune of Rs.3,58,700/- , which disallowance of expenses stood reduced by ld. CIT(A) to Rs. 1,79,350/-, being additions made towards expenses claimed to be incurred by the assessee, under the head sales

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

17. Ground No. 6 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance by AO of expenses to the tune of Rs.3,58,700/- , which disallowance of expenses stood reduced by ld. CIT(A) to Rs. 1,79,350/-, being additions made towards expenses claimed to be incurred by the assessee, under the head sales