BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

36 results for “disallowance”+ Unexplained Investmentclear

Sorted by relevance

Mumbai2,199Delhi1,624Chennai825Kolkata643Jaipur468Bangalore406Ahmedabad392Hyderabad387Pune262Indore252Chandigarh210Surat152Rajkot136Raipur126Visakhapatnam124Cochin117Nagpur106Amritsar91Cuttack75Guwahati56Lucknow54Agra43Panaji40Calcutta38Allahabad36Jodhpur34Ranchi22Dehradun16Karnataka15Patna14Varanasi11Jabalpur10Telangana9SC5Orissa2Punjab & Haryana1Rajasthan1H.L. DATTU S.A. BOBDE1

Key Topics

Section 153A67Section 25021Addition to Income19Section 15317Section 132(1)17Section 153D17Search & Seizure17Section 14814Section 6913

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

unexplained investment, and charging it to the penal rate of Tax as per Section 115BBE is highly arbitrary and unsustainable in the eyes of law. 4. Because the ingredients for invocation of sec 69 of IT Act, namely the assessee offer no explanation about the source of investment and the explanation offered by asseessee is not found satisfactory

Showing 1–20 of 36 · Page 1 of 2

Section 13210
Undisclosed Income8
Disallowance8

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 25/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 30/ALLD/2019[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

SUBHASH STONE PRODUCT (P) LTD.,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCT, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 65/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

RAMJI VAISH,ALLAHABAD vs. DCIT(C.C.), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 101/ALLD/2023[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 24/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

M/S SUBHASH STONE PRODUCT PRIVATE LIMITED,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 108/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCTS, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

investment is not correct and her observation for maintaining the addition partly without appreciating the correct facts is totally incorrect in the facts and circumstances of the case, hence the same is liable to be deleted. 5. That in any view of the matter the interest charged under different sections of the IT Act is highly unjustified and illegal

ASHISH DWIVEDI,ALLAHABAD vs. ITO RANGE-1(1), ALLAHABAD

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

ITA 158/ALLD/2019[2013-14]Status: DisposedITAT Allahabad07 Apr 2021AY 2013-14

Bench: Shri Vijay Pal Rao

Section 44ASection 69Section 80T

disallowed the entire claim of expenditure and consequently made the addition of Rs.49,670/-. Therefore, the provisions of section 69 of the Income Tax Act are applicable on 3 the said addition. He has further submitted that the assessee has not declared the income from business activity of M/s Ashu Marketing and it was detected by the Assessing Officer during

DINESH KUMAR SINGH,MIRZAPUR vs. PR. COMMISSIONER OF INCOME TAX, ALLAHABAD

ITA 11/ALLD/2019[2016-17]Status: DisposedITAT Allahabad04 Nov 2022AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Praveen Godbole, C.AFor Respondent: Shri Ramendra Kumar Vishwakarma, CIT-DR and Shri A.K. Singh, Sr. D.R
Section 143(2)Section 143(3)Section 263

investments, unexplained money, unexplained expenditure etc. , deducting of income-tax at source on payments made by tax-payers(Chapter XVII-B), prohibition on making payment otherwise than through prescribed banking modes beyond threshold limits(Section 40A(3) ), dealing at arm length price while dealing with relatives and associated concerns in which the tax-payer is interested (Section 40A(2)), disallowance