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18 results for “disallowance”+ Section 245clear

Sorted by relevance

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Key Topics

Charitable Trust16Section 153A4Section 143(3)4Addition to Income2

M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed

ITA 138/ALLD/2010[2005-06]Status: DisposedITAT Allahabad30 Sept 2021AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 143(3)

disallowance in the present Assessment Year. 22. In order to remedy this position and to remove hardships which were being caused to the assessees belonging to such second category, amendments have been made in the provisions of Section 40(a) (ia) by the Finance Act, 2010. 23. Section 40(a)(ia), as amended by Finance Act, 2010, with effect from

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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