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4 results for “transfer pricing”+ Natural Justiceclear

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Key Topics

Section 1316Section 143(3)4Addition to Income4Section 133A3Section 683Section 1432Section 562

MADHU DUBEY,ALLAHABAD vs. DC/AC-1(1),ALLAHABAD, MG MARG ALLAHABAD

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

ITA 58/ALLD/2025[2014-15]Status: DisposedITAT Allahabad30 Sept 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Madhu Dubey V. Dc/Ac-1(1) 657A/1, Jamuna Nagar, Chak Mg Marg, Allahabad- Raghunath, Naini-211008. 211001. Pan:Asipd8489J (Appellant) (Respondent) Appellant By: Shri Naman Agrawal, C.A. Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

For Appellant: Shri Naman Agrawal, C.AFor Respondent: Shri A. K. Singh, Sr. DR

justice to appellant, [proceed to decide the appeal based on facts and material available on records. 6. Even on merits, a decision based on material available on record, would go against appellant. Ld. JAO has opined on the issues as follows in assessment order, which is reproduced Page 5 of 11 3. The Investment in these lands comes

M/S. GOVIND STONE PRIVATE LIMITED ,HAMIRPUR vs. INCOME TAX OFFICER -5(4), BANDA

ITA 258/ALLD/2018[2013-14]Status: Disposed
ITAT Allahabad
19 Dec 2022
AY 2013-14

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. R. S. Agrawal, Adv. &VinayGoel, C.AFor Respondent: Shri A.K. Singh Sr.D.R
Section 143Section 143(2)Section 143(3)Section 56Section 68

natural justice. 8. That in any view of the matter the finding and observation of the assessing officer with regard to addition of Rs.1,10,00,700/- and Rs.1,51,20,000/- as per para 8 and 18 of the assessment order are incorrect and contrary to the actual facts of the case. 9. That in any view

GIRDHAR GOPAL RASTOGI,MIRZAPUR vs. I.T.O. WARD 3(1), MIRZAPUR

In the result, the additional ground of the appeal of the assessee is allowed

ITA 162/ALLD/2019[2012-13]Status: DisposedITAT Allahabad13 May 2022AY 2012-13

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Sri Girdhar Gopal Rastogi, V. Commissioner Of Income Tax Dhundi Katra, Mirzapur, U.P. (Appeal), Allahabad Pan-Aanpr8525N (Appellant) (Respondent) Appellant By: Mr. R.N. Yadav, Adv & Mr. R.K. Kalyani, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 26.04.2022 Date Of Pronouncement: 13.05.2022

For Appellant: Mr. R.N. Yadav, Adv & Mr. R.KFor Respondent: Mr. A.K. Singh, Sr. DR
Section 131Section 133ASection 254(2)

justice, the impugned order dated 21st October, 2021 of this Tribunal is recalled for deciding the appeal of the assessee afresh. The Registry is directed to re-fix the appeal of the assessee for fresh hearing and adjudication on 24th January, 2022. Notice be issued to the parties.” 3. Thus, the earlier order was recalled for limited purpose of adjudication

MEJA URJA NIGAM (P) LTD.,ALLAHABAD vs. INCOME TAX OFFICE WARD-2 (2), ALLAHABAD

In the result, both the appeals of the assessee for ay: 2015-16 and 2016-17

ITA 54/ALLD/2020[2015-16]Status: DisposedITAT Allahabad03 Mar 2021AY 2015-16

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms.Namita S. Pandey, CIT DRFor Respondent: Shri Parv Agrawal, CA
Section 143(3)

justice are shut to taxpayers at threshold at the stage of admission of appeal on the grounds of technicalities such as filing of appeal late by few days, the cases with bonafide delays , will have irreparable loss to the tax-payers, but once the delay in filing the appeal is condoned, then at best the appeal will be decided