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143 results for “disallowance”+ Cash Depositclear

Sorted by relevance

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Key Topics

Addition to Income96Section 14472Section 14864Disallowance60Section 153A58Natural Justice56Section 250(6)55Section 3637Depreciation33Section 68

SHRI RAJ KUMAR ( M/S RADHIKA SALES CORP ), AMRITSAR vs. INCOME TAX OFFICER WARD- 3 (3), AMRITSAR

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

ITA 195/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 143(3)Section 145(3)Section 250oSection 68

cash deposited during the year under consideration. As such, the mere action of the AO to reject the books of accounts is bad in law in view of the following case laws: - “i. Shri Jeen Mata Buildcon (P.) Ltd. V. Income-tax Officer [2022] 142 taxmann.com 544 (Jaipur - Trib.). Section 145, read with sections 68 and 133, of the Income

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. SHRIMATI RAJ RANI ARORA, AMRITSAR

In the result, the appeal of the department is dismissed

Showing 1–20 of 143 · Page 1 of 8

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24
Section 26323
Section 143(3)22
ITA 10/ASR/2020[2014-15]Status: DisposedITAT Amritsar16 Jun 2023AY 2014-15

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

deposit of cash by the depositors in their bank account stand proved beyond any reasonable doubt as the depositors had sufficient cash in hand which was withdrawn from the bank. Moreover, the depositors had been paid interest by the assessee @12% and tax was duly deducted therefrom and the principle amount with interest has been paid back in the succeeding

SHRIMATI. LATA NARANG,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessee is allowed

ITA 35/ASR/2021[2011-12]Status: DisposedITAT Amritsar02 Mar 2023AY 2011-12

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Smt. Rajinder Kaur, CIT- DR
Section 143(3)Section 147Section 263Section 5(2)Section 6

deposit which had already been examined by the AO during the course of proceeding held u/s 147/148 as treating the order passed by the AO u/s 147/143(3) as erroneous and prejudicial to the interest of Revenue. The AO during the course of proceedings u/s 147/148 has enquired about the source of cash and after verification had passed the order

MESERS GANESH RICE MILLS,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

In the result the appeal of the assessee ITA No

ITA 287/ASR/2018[2014-15]Status: DisposedITAT Amritsar15 Feb 2023AY 2014-15

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

For Appellant: Sh. Sudhir Sehgal, A. RFor Respondent: Sh. Rohit Mehra, CIT DR
Section 133ASection 143(3)Section 250(6)

deposited in the accounts of Vasudev Sales Corporation which has been brought back in the books of account of the appellant through banking channel as unaccounted cash credit. I have also considered the other part of the assessment order where in by rejecting the books of account the Assessing Officer calculated the additional profit on account of low gross profit

SUNITA JAIN ,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 125/ASR/2023[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

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

Section 142(1)Section 143Section 143(1)Section 143(2)Section 263

Cash deposits during demonetization period” 3. During the course of assessment proceedings, while examining theexpenses it was found that the assessee has claimed expenses to the tune of Rs. 5,98,160/-which included expenses at Rs. 1,42,200 on account of recovery from HPCL. The assessee was requested to furnish evidence for such expenditure. In response to which

KUNAL ARORA,AMRITSAR vs. AO WARD 5 (3), AMRITSAR

In the result, the appeal of the assessee is allowed

ITA 472/ASR/2024[2017-2018]Status: DisposedITAT Amritsar11 Dec 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Amit Handa, C. A
Section 115BSection 143(3)Section 250Section 69A

cash in hand as on 25.11.2016, and has disallowed, the remaining deposits of 1000 rupee notes, which has been received

SH. AMITESHWAR SINGH SIDHU,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 167/ASR/2022[2017-2018]Status: DisposedITAT Amritsar30 May 2023AY 2017-2018

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

Section 142(1)Section 143(3)Section 250Section 69Section 69A

deposit the cash amount to Rs.28,40,000/- in the bank a/c of the assessee. The ld. CIT(A) had not made any proper reason for disallowance

MEASAGE G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 24/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASEG G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 23/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 36/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 35/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 37/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore

MEASAGE G.H AGRO PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

deposits of cash in the bank account. 4. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in not appreciating the fact that the assessee had, despite repeated opportunities, failed to I.T.A. Nos. 22/Asr/2020 6 &33 Others explain the incriminating documents in the assessment proceedings and even remand proceedings and was therefore