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31 results for “disallowance”+ Section 120(4)(b)clear

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Key Topics

Addition to Income23Section 4022Section 250(6)20Section 80I20Deduction20Section 6818Section 143(3)17Section 56(1)(vii)15Disallowance15Section 36

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 320/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

B". The copy of the order passed by worthy CIT(A) for the assessment year 2011-12 is also enclosed." A/R. Similar type of disallowance has been deleted by my predecessor in the assessment years 2009-10, 2010-11 & 2011-12. The decision stands upheld by the Hon'ble ITAT, Amritsar vide order dated 28.02.2017 in ITA nos.74

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

Showing 1–20 of 31 · Page 1 of 2

9
Section 153A9
TDS8

In the result, the ground No

ITA 319/ASR/2018[2014-15]Status: DisposedITAT Amritsar26 Sept 2022AY 2014-15

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

B". The copy of the order passed by worthy CIT(A) for the assessment year 2011-12 is also enclosed." A/R. Similar type of disallowance has been deleted by my predecessor in the assessment years 2009-10, 2010-11 & 2011-12. The decision stands upheld by the Hon'ble ITAT, Amritsar vide order dated 28.02.2017 in ITA nos.74

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 297/ASR/2014[2006-07]Status: DisposedITAT Amritsar26 Sept 2022AY 2006-07

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

B". The copy of the order passed by worthy CIT(A) for the assessment year 2011-12 is also enclosed." A/R. Similar type of disallowance has been deleted by my predecessor in the assessment years 2009-10, 2010-11 & 2011-12. The decision stands upheld by the Hon'ble ITAT, Amritsar vide order dated 28.02.2017 in ITA nos.74

THE JAMMU AND KASHMIR BANK LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU

In the result, the ground No

ITA 330/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Sept 2022AY 2015-16

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

B". The copy of the order passed by worthy CIT(A) for the assessment year 2011-12 is also enclosed." A/R. Similar type of disallowance has been deleted by my predecessor in the assessment years 2009-10, 2010-11 & 2011-12. The decision stands upheld by the Hon'ble ITAT, Amritsar vide order dated 28.02.2017 in ITA nos.74

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMMU, SRINAGAR vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

ITA 790/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

B". The copy of the order passed by worthy CIT(A) for the assessment year 2011-12 is also enclosed." A/R. Similar type of disallowance has been deleted by my predecessor in the assessment years 2009-10, 2010-11 & 2011-12. The decision stands upheld by the Hon'ble ITAT, Amritsar vide order dated 28.02.2017 in ITA nos.74

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

ITA 296/ASR/2014[2005-06]Status: DisposedITAT Amritsar26 Sept 2022AY 2005-06

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

B". The copy of the order passed by worthy CIT(A) for the assessment year 2011-12 is also enclosed." A/R. Similar type of disallowance has been deleted by my predecessor in the assessment years 2009-10, 2010-11 & 2011-12. The decision stands upheld by the Hon'ble ITAT, Amritsar vide order dated 28.02.2017 in ITA nos.74

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

ITA 637/ASR/2017[2012-13]Status: DisposedITAT Amritsar26 Sept 2022AY 2012-13

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

Section 143(3)Section 14A(3)Section 250(6)Section 36Section 40

B". The copy of the order passed by worthy CIT(A) for the assessment year 2011-12 is also enclosed." A/R. Similar type of disallowance has been deleted by my predecessor in the assessment years 2009-10, 2010-11 & 2011-12. The decision stands upheld by the Hon'ble ITAT, Amritsar vide order dated 28.02.2017 in ITA nos.74

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

b). I.T.A. No. 356/Asr/2017 10 Assessment Year: 2006-07 iii) That whether the ld.CIT(A) was competent, while deciding a case before him, to give direction to reopen a case for another year, not before him. 3. Rather than specifically addressing the above legal issues, the ld.CIT(A), in his impugned order, has taken a generic view that since

SATIA INDUSTRIES LIMITED,MUKTSAR, PUNJAB vs. DCIT, ACIT CIRCLE 1, BATHINDA

In the result, the appeal is partly allowed

ITA 527/ASR/2024[2020-21]Status: DisposedITAT Amritsar28 Feb 2025AY 2020-21

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21

For Appellant: S/Shri Sudhir SehgalFor Respondent: Shri K. Mehboob Ali Khan, CIT DR
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 80

disallowance of deduction of Rs. 3,97,500 claimed under section 80G of the Act, being 50% of the eligible amount of donations made during the relevant previous year. 10. That the AO erred in confirming the deemed income of Rs 12,50,000 under section 41(1). That the addition is made solely based on information available

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

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

ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19

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

Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 36Section 43B

disallow employer’s contributions to provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees, by invoking the provisions of section 43B of the Act, if it has been paid after the ‘due dates’, as per the relevant Acts. I.T.A. No.40/Asr/2023 10 Assessment Year: 2018-19 2. The matter has been examined

SHER-E- KASHMIR COLLAGE OF EDUCATION ( UNIT OF ) PIR PANCHAL EDUCATION TRUST,JAMMU vs. INCOME TAX OFFICER WARD , JAMMU

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

ITA 190/ASR/2023[2009-10]Status: HeardITAT Amritsar25 Aug 2023AY 2009-10

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

Section 10Section 13Section 13(1)Section 143(3)Section 234BSection 250

120/- and the addition made may kindly be deleted which is not called for. I.T.A. No. 190/Asr/2023 4 Assessment Year: 2009-10 6. That there was no justification in confirming the addition of Rs.l,31,400/- on account l/5th of the disallowance of expenses. The disallowance made is not at all called for and the same may be deleted. Alternatively

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)

120/- i.e after making an addition of Rs. 15,65,41,118/-by rejecting the audited books of accounts of the assessee. Appeal was filed before the ld. CIT(A) against the order of the AO. The ld. CIT(A) partly allowed the appeal. The addition was restricted amount to Rs. 15,54,20,000/- against the assessee. Being dissatisfied

M/S. BRIGHT ENTERPRISES PVT. LTD.,JALANDHAR vs. ASSTT. COMMISSIONER OF INCOME-TAX, JALANDHAR

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

ITA 126/ASR/2015[2012-13]Status: DisposedITAT Amritsar17 Jan 2019AY 2012-13

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR
Section 40A(2)(b)Section 4G

4 Bright Enterprises Pvt. Ltd. magazines like hospitality upgrade magazines, Event Magazines, Tourist Magazines/city Guides, Health & Fitness Magazines, Beauty & Fashion Magazines, Entertainment & Celebrity Magazines, Sports Magazines and Professional Journals etc which serves as a backbone in the hotel industry. To upkeep people about the events hosted by the hotels. Tends in hotel industry, services provided by the hotels, to keep

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

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

ITA 354/ASR/2014[2010-11]Status: DisposedITAT Amritsar17 Jan 2019AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR
Section 40A(2)(b)Section 4G

4 Bright Enterprises Pvt. Ltd. magazines like hospitality upgrade magazines, Event Magazines, Tourist Magazines/city Guides, Health & Fitness Magazines, Beauty & Fashion Magazines, Entertainment & Celebrity Magazines, Sports Magazines and Professional Journals etc which serves as a backbone in the hotel industry. To upkeep people about the events hosted by the hotels. Tends in hotel industry, services provided by the hotels, to keep

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

ITA 475/ASR/2016[2013-14]Status: DisposedITAT Amritsar17 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

Section 143(3)Section 250(6)Section 40Section 80I

B of the Income Tax Act, 1961 whereas in the case under reference, the upholding of the addition would have resulted in payment of additional taxes. The appellant craves to amend or add any one or more grounds of appeal.” 3. Brief fact of the case is that the return of income in this case was filed through e-filing

M/S. CHAUDHARY ENTERPRISES,,BATHINDA vs. THE INCOME TAX OFFICER, BATHINDA

In the result, the assessee’s appeal is allowed on the afore-said terms

ITA 578/ASR/2013[2008-09]Status: DisposedITAT Amritsar07 Feb 2019AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 578/Asr/2013 Assessment Year: 2008-09

For Appellant: Sh. Ashwini Kalia (C.A.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 02.12.2010 for Assessment Year (AY) 2008-09. 2. The first issue raised in appeal is qua an addition in the sum of Rs.4,14,900/- on account of difference in the charges receivable as per the assessee’s accounts and that as per the tax deduction statement

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

120 of 2013 Assessment Year 2007-08 For orders, see ITA No. 122 of 2013 [Commissioner of Income (Central), Ludhiana vs. M/s. MBD Printographics (P) Ltd., Jalandhar] iii. ITA No. 118 of 2013 Assessment Year 2008-09 For orders, see ITA No. 122 of 2013 [Commissioner of Income (Central), Ludhiana vs. M/s. MBD Printographics (P) Ltd., Jalandhar

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

120 of 2013 Assessment Year 2007-08 For orders, see ITA No. 122 of 2013 [Commissioner of Income (Central), Ludhiana vs. M/s. MBD Printographics (P) Ltd., Jalandhar] iii. ITA No. 118 of 2013 Assessment Year 2008-09 For orders, see ITA No. 122 of 2013 [Commissioner of Income (Central), Ludhiana vs. M/s. MBD Printographics (P) Ltd., Jalandhar

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

120 of 2013 Assessment Year 2007-08 For orders, see ITA No. 122 of 2013 [Commissioner of Income (Central), Ludhiana vs. M/s. MBD Printographics (P) Ltd., Jalandhar] iii. ITA No. 118 of 2013 Assessment Year 2008-09 For orders, see ITA No. 122 of 2013 [Commissioner of Income (Central), Ludhiana vs. M/s. MBD Printographics (P) Ltd., Jalandhar

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

120 of 2013 Assessment Year 2007-08 For orders, see ITA No. 122 of 2013 [Commissioner of Income (Central), Ludhiana vs. M/s. MBD Printographics (P) Ltd., Jalandhar] iii. ITA No. 118 of 2013 Assessment Year 2008-09 For orders, see ITA No. 122 of 2013 [Commissioner of Income (Central), Ludhiana vs. M/s. MBD Printographics (P) Ltd., Jalandhar