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92 results for “disallowance”+ Block Assessmentclear

Sorted by relevance

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Key Topics

Addition to Income78Section 14467Disallowance55Section 153A53Depreciation46Section 25038Section 250(6)37Section 80I36Natural Justice33Section 143(3)

THE DY. COMMISSIONER OF INCOME-TAX,, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 506/ASR/2011[2005-06]Status: DisposedITAT Amritsar02 Aug 2021AY 2005-06

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 508/ASR/2011[2007-08]Status: DisposedITAT Amritsar02 Aug 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Showing 1–20 of 92 · Page 1 of 5

22
Section 69A21
Undisclosed Income21
Section 80I

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

M/S. MBD PRINTOGRAPHICS PVT LTD,JALANDHAR vs. THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 534/ASR/2014[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS PVT. LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 621/ASR/2014[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 507/ASR/2011[2006-07]Status: DisposedITAT Amritsar02 Aug 2021AY 2006-07

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 533/ASR/2011[2008-09]Status: DisposedITAT Amritsar02 Aug 2021AY 2008-09

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS P.LTD.,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 27/ASR/2010[2006-07]Status: DisposedITAT Amritsar02 Aug 2021AY 2006-07

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS PVT. LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

ITA 534/ASR/2011[2009-1]Status: DisposedITAT Amritsar02 Aug 2021

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

disallowed 80% of the claim made by the assessee u/s 80IC and relied upon the arguments as advanced by the Ld. CIT (DR) in the original proceedings before 17 I.T.A. No. 506/Asr/2011 and others the Hon’ble ITAT at the time of hearing of the appeal, which was decided by the Tribunal on 28.12.2012 for the same years

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 147Section 148Section 250

disallowances under section 148 of the Income-tax Act, in the relevant assessment years in terms of section 150(1) read with Explanation 2 of section 153 in respect of deletion of both amounts made in this order." The Assessing Officer relied upon the aforesaid observations to support the notices issued on the ground that there were finding/ directions given

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

block assessment u/s 158BC of the Act and then u/s 153A of the Act without recording any satisfaction and without putting in any condition of availability of seized documents not to talk of incriminating documents. These provisions have not been struck off the provision of issuance of notice for six assessment years or held the same as null and void

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

block assessment u/s 158BC of the Act and then u/s 153A of the Act without recording any satisfaction and without putting in any condition of availability of seized documents not to talk of incriminating documents. These provisions have not been struck off the provision of issuance of notice for six assessment years or held the same as null and void

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

block assessment u/s 158BC of the Act and then u/s 153A of the Act without recording any satisfaction and without putting in any condition of availability of seized documents not to talk of incriminating documents. These provisions have not been struck off the provision of issuance of notice for six assessment years or held the same as null and void

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowable is worked out as follows: I.T.A. Nos.288 to 294/Asr/2015 35 Gross Block (adjusted from above) = 35,28,437/- Dep @ 12.5% claimed = 8,82,109/- Depreciation allowable = 3,52,843/- Excess Depreciation Added back =Rs. 5,29,265/- Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowable is worked out as follows: I.T.A. Nos.288 to 294/Asr/2015 35 Gross Block (adjusted from above) = 35,28,437/- Dep @ 12.5% claimed = 8,82,109/- Depreciation allowable = 3,52,843/- Excess Depreciation Added back =Rs. 5,29,265/- Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowable is worked out as follows: I.T.A. Nos.288 to 294/Asr/2015 35 Gross Block (adjusted from above) = 35,28,437/- Dep @ 12.5% claimed = 8,82,109/- Depreciation allowable = 3,52,843/- Excess Depreciation Added back =Rs. 5,29,265/- Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowable is worked out as follows: I.T.A. Nos.288 to 294/Asr/2015 35 Gross Block (adjusted from above) = 35,28,437/- Dep @ 12.5% claimed = 8,82,109/- Depreciation allowable = 3,52,843/- Excess Depreciation Added back =Rs. 5,29,265/- Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowable is worked out as follows: I.T.A. Nos.288 to 294/Asr/2015 35 Gross Block (adjusted from above) = 35,28,437/- Dep @ 12.5% claimed = 8,82,109/- Depreciation allowable = 3,52,843/- Excess Depreciation Added back =Rs. 5,29,265/- Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowable is worked out as follows: I.T.A. Nos.288 to 294/Asr/2015 35 Gross Block (adjusted from above) = 35,28,437/- Dep @ 12.5% claimed = 8,82,109/- Depreciation allowable = 3,52,843/- Excess Depreciation Added back =Rs. 5,29,265/- Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowable is worked out as follows: I.T.A. Nos.288 to 294/Asr/2015 35 Gross Block (adjusted from above) = 35,28,437/- Dep @ 12.5% claimed = 8,82,109/- Depreciation allowable = 3,52,843/- Excess Depreciation Added back =Rs. 5,29,265/- Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

disallowable is worked out as follows: I.T.A. Nos.288 to 294/Asr/2015 35 Gross Block (adjusted from above) = 35,28,437/- Dep @ 12.5% claimed = 8,82,109/- Depreciation allowable = 3,52,843/- Excess Depreciation Added back =Rs. 5,29,265/- Similarly, from the details of additions of Plant & Machinery - Indigenous filed in respect of Kohinoor International Agro Products- Tetra Division, Srinagar, from