BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

10 results for “disallowance”+ Section 127clear

Sorted by relevance

Delhi1,180Mumbai1,015Bangalore318Jaipur212Chennai189Kolkata188Ahmedabad147Chandigarh122Hyderabad90Karnataka83Surat78Pune71Indore66Raipur65Cochin58Rajkot39Calcutta38Lucknow37Nagpur36Visakhapatnam32Cuttack26Ranchi21Jodhpur17Patna11Amritsar10Panaji9Dehradun9Allahabad9Agra7Guwahati7Varanasi7SC6Telangana3Jabalpur3Rajasthan2Punjab & Haryana1

Key Topics

Section 6819Section 56(1)(vii)15Section 153A9Addition to Income9Section 153C6Disallowance5Section 143(3)4Section 153D4Section 36(2)(i)4

SHRI MADAL LAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

In the result, all the appeals of the Assessee are allowed

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

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

Section 153B(1)Section 153D

127 of the Income Tax Act, 1961, notice u/s 153A of the Income-Tax Act, 1961.” 11. The ld. AR had submitted that the fact ofpassing theassessment order on 27.07.2016, i.e prior to receipt of the approval letter is confirmed from the receipt stamp dated 28/7/2016, marked on the approval letter dated 27.07.2016 , after it was received in the office

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 Amritsar
Cash Deposit3
Section 250(6)2
20 Jul 2021
AY 2016-17

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

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

127 DTR 241 and also in the case of CIT vs. SunitaDhadda reported at 101 CCH 277. Copy of the decisions is enclosed at page no. 51A to 51N. The addition made is thus bad in law on this score also and deserves to be deleted. Necessary relief may please be allowed. 2. The third ground of appeal is that

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

127 DTR 241 and also in the case of CIT vs. SunitaDhadda reported at 101 CCH 277. Copy of the decisions is enclosed at page no. 51A to 51N. The addition made is thus bad in law on this score also and deserves to be deleted. Necessary relief may please be allowed. 2. The third ground of appeal is that

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

127 DTR 241 and also in the case of CIT vs. SunitaDhadda reported at 101 CCH 277. Copy of the decisions is enclosed at page no. 51A to 51N. The addition made is thus bad in law on this score also and deserves to be deleted. Necessary relief may please be allowed. 2. The third ground of appeal is that

MESERS AMARNARTH AGGARWAL BUILDERS PVT. LTD.,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-1, BATHINDA

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

ITA 192/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

For Appellant: Sh. Sudhir Sehgal &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 250(6)Section 36(2)Section 36(2)(i)

section 36(2)(i) no deduction of bad 4 Amarnath Aggarwal B. P Ltd v. Dy.CIT doubtful debts. The assessee’s contention is that the assessee wanted to purchase the land in anticipation for financial gain in Panchkula and paid the amount accordingly. The assessee denied that he never claimed this amount

PANKAJ AUTOMOBILES PRIVATE LIMITED ,G.T ROAD, MOGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, FEROZEPUR

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

ITA 238/ASR/2024[2016-17]Status: DisposedITAT Amritsar27 Nov 2025AY 2016-17

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

For Appellant: Sh. Ashray Sarna, C. A
Section 143(3)Section 250Section 68

disallowed the business expenses i.e. Bad Debts, loss claimed on account of Fire and Trade Discount while calculating the business loss without any legal basis which should be allowed as per law. 6. (iv) That, the Assessing Officer has failed to appreciate the copy of account of both the persons from whom credit transactions

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)

disallowance cannot be sustained without any further enquiry and confrontation to the appellant. Even though no separate addition has been made, therefore from the computation of income viewpoint this ground of appeal is infructuous and for statistical purposes stated to be dismissed.” 3.3. In argument the ld. Counsel, Mr. Sehgal mentioned that in the same paragraph

SHRI TARSAIM SINGH JAMWAL,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, all the three appeals of the assessee are allowed

ITA 163/ASR/2022[2019-20]Status: DisposedITAT Amritsar12 May 2023AY 2019-20

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

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. S. R. Kaushik, CIT- DR
Section 153C

disallowances and also ignored the judgment of Hon'ble Delhi High Court in the case of Kabul Chawla (2016) 380-ITR-573 (Del). 3. That on the facts and in the circumstances of the case, the Ld. CIT(A)-5, Ludhiana has erred in confirming the addition of Rs.2,50,000/- on merit as complete source of cash deposit have

SHRI TARSAIM SINGH JAMWAL,JAMMU vs. DEPUTY COMMMISSIONER OF INCOME TAX CENTRAL CIRCLE , JAMMU

In the result, all the three appeals of the assessee are allowed

ITA 161/ASR/2022[2014-15]Status: DisposedITAT Amritsar12 May 2023AY 2014-15

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

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. S. R. Kaushik, CIT- DR
Section 153C

disallowances and also ignored the judgment of Hon'ble Delhi High Court in the case of Kabul Chawla (2016) 380-ITR-573 (Del). 3. That on the facts and in the circumstances of the case, the Ld. CIT(A)-5, Ludhiana has erred in confirming the addition of Rs.2,50,000/- on merit as complete source of cash deposit have

SHRI TARSAIM SINGH JAMWAL,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, all the three appeals of the assessee are allowed

ITA 162/ASR/2022[2015-16]Status: DisposedITAT Amritsar12 May 2023AY 2015-16

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

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. S. R. Kaushik, CIT- DR
Section 153C

disallowances and also ignored the judgment of Hon'ble Delhi High Court in the case of Kabul Chawla (2016) 380-ITR-573 (Del). 3. That on the facts and in the circumstances of the case, the Ld. CIT(A)-5, Ludhiana has erred in confirming the addition of Rs.2,50,000/- on merit as complete source of cash deposit have