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135 results for “disallowance”+ Section 132(1)clear

Sorted by relevance

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Key Topics

Section 153A110Section 14492Addition to Income70Natural Justice56Section 1155Section 13(3)55Section 250(6)51Disallowance49Depreciation34Deduction

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowing the claim of deduction for payment of employees’ share EPF and ESI amount to Rs.1,18,28,616/-. The said amount was paid before due date of filing return of income u/s 139(1) of the Act but not before the respective due dates as stipulated under the Act. The assessee challenged the order of the ld. AO before

Showing 1–20 of 135 · Page 1 of 7

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Section 3618
Section 153B17

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowing the claim of deduction for payment of employees’ share EPF and ESI amount to Rs.1,18,28,616/-. The said amount was paid before due date of filing return of income u/s 139(1) of the Act but not before the respective due dates as stipulated under the Act. The assessee challenged the order of the ld. AO before

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowing the claim of deduction for payment of employees’ share EPF and ESI amount to Rs.1,18,28,616/-. The said amount was paid before due date of filing return of income u/s 139(1) of the Act but not before the respective due dates as stipulated under the Act. The assessee challenged the order of the ld. AO before

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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

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

Section 144Section 250(6)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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

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

Section 144Section 250(6)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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

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

Section 144Section 250(6)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

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

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

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

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms

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)

132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections 147/148 ofthe Act, subject to fulfilment of the conditions asenvisaged/mentioned under sections 147/148 of the Actand those powers are saved. The question involved in the present set of appealsand review petition is answered accordingly in terms