Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

40 results for “disallowance”+ Unexplained Moneyclear

Sorted by relevance

Mumbai1,080 Delhi802 Chennai370 Jaipur289 Kolkata284 Hyderabad268 Bangalore230 Ahmedabad229 Rajkot134 Chandigarh122 Pune121 Indore115 Cochin90 Surat88 Nagpur73 Visakhapatnam51 Raipur50 Amritsar46 Guwahati46 Lucknow42 Allahabad40 Agra36 Jodhpur32 Panaji31 Patna27 Cuttack18 Dehradun17 Ranchi9 Varanasi8 SC3 Jabalpur3 H.L. DATTU S.A. BOBDE1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 153A57 Section 14830 Section 25025 Section 14722 Section 15317 Section 132(1)17 Section 153D17 Search & Seizure17 Section 143(3)13 Addition to Income

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

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

ITA 140/ALLD/2024[2017-18]Status: DisposedITAT Allahabad20 Mar 2025AY 2017-18

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 142(1)Section 143(2)Section 143(3)Section 234BSection 251Section 69A

unexplained money under section 69A of the Act and Rs.5,29,827/- on account of disallowance of depreciation. Aggrieved with

RAJENDRA TRIPATHI,MAHARAJGANJ vs. INCOME TAX OFFICER, WARD - 1(4), MAHARAJGANJ

In the result, the appeal is allowed for statistical purposes

Showing 1–20 of 40 · Page 1 of 2

13

ITA 100/ALLD/2024[2017-18]Status: DisposedITAT Allahabad27 Dec 2024AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Rajendra Tripathi, Vs. Income Tax Officer-1(4), Pharenda Road, Maharajganj Gorakhpur-273155, U.P. Pan:Aadfi7669A (Appellant) (Respondent) Assessee By: Sh. Ashish Bansal, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 28.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Order Under Section 250 Of The Income Tax Act, 1961 Passed By The Ld. Cit(A), Nfac On 30.05.2024. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Ld. Cit(A) Has Erred In Law As Well As On Facts In Restricting The Relief To Rs.8,16,905/- (Being 30% Of The Overall Disallowance) Only As Against The Overall Disallowance Aggregating To Rs.27,23,015/- Made By The Ld. Assessing Officer Under Various Heads Of Expenses Being "Advertisement & Publicity, Staff Welfare, Sales Promotion Expenses, Salary To Staff", While Passing The Assessment Order Dated 19.12.2019, As The Said Addition Itself Is Based On A Very Fallacious Ground That; "It Is Customary In Assessment Orders To Disallow Percentage Of Certain Expenses For Different Reasons. However In This Case I Rely On The Daily Observation Of The Staff Of The Income Tax Office, Maharajganj Who Are Sure That The Assessee Works Through Daily Wagers For Loading & Unloading Of Goods & Does Not Employ Any Staff. Besides The Above The Other Three Expenses Have Never Been Observed To Have Been Incurred."

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 115BSection 250Section 69A

unexplained money taxable under section 69A of the Act r.w.s. 115BBE of the Act, by erroneously observing that "the amount of deposits made in the bank accounts during demonetization period, represented income from undisclosed sources. The assessee has concealed its true income which otherwise is taxable". WITHOUT PREJUDICE TO THE AFORESAID 10. BECAUSE the appellant was prevented from reasonable cause

GAJENDRA KUMAR,MAHOBA vs. INCOME TAX OFFICER WARD 2 (2)(4 ), BANDA

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

ITA 94/ALLD/2025[2017-2018]Status: DisposedITAT Allahabad28 Aug 2025AY 2017-2018

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2017-18 Gajendra Kumar, Vs. Income Tax Officer, 526, Rathaur Colony, Jaitpur, Ward-2(2)(4), Banda Belatal, Mahoba, U.P. Pan:Bitpk6827P (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 06.08.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Income Tax Act, 1961 On 3.01.2025, Dismissing The Appeal Of The Assessee Against The Orders Of The Ito, Ward-2(2)(4), Banda Dated 21.12.2019 Passed Under Section 144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. That The Learned Cit (Appeal) Has Erred In Law & Facts In Disallowing Appeal & Confirming The Addition Made By A.O. Of Rs. 25, 90,414/- As Cash Deposits Into Bank Account Under Section 69A Of It Act, 1961 Because All Notices Were Issued U/S 250 Of The Act On Itba Portal & No Physical Notice Was Issued To Appellant On Address Mentioned In Filed Itr & Filed Appeal & Has Disallowed Appeal Without Considering This Fact That Appellant Lives At Village Jaitpur Post Belataal, District Mahoba (U.P.) & Is Unknown About Information Technology. 2. That The Learned Cit (Appeal) Has Erred In Law & Facts In Disallowing Appeal & Confirming The Addition Made By A.O. Of Rs. 25, 90,414/- As Cash Deposits Into Bank Account Under Section 69A Of It Act, 1961 Without Considering This Fact That Appeal Was Filed By Advocate Dinesh Gupta Who Was Expired & Email Id In Profile Of Appellant Was Update By Him. Appellant Was Unknown About Login Id & Password Of Portal & Email Id Which Was Maintained By Late Advocate Dinesh Gupta.

For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR

Section 142Section 142(1)Section 143(2)Section 144Section 221(1)Section 250Section 69A

disallowing and making addition of Rs. 25, 90,414/- without considering this fact that case of appellant was selected only make enquiry about cash deposit of Rs. 11,20,000/- into bank accounts during demonetization period and only notice U/s 142(1) was issued to appellant. Further, the A.O. has completed assessment without issuing notice

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted

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

money, bullion, jewellery or valuable article and no books of account reveals undisclosed transaction of the assessee hence entire impugned proceeding liable to be reverse. 18. That in any view of the matter affidavit as filed before the lower authority was totally ignored and even no statement as such on basis of affidavit was recorded hence addition is unwarranted