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40 results for “disallowance”+ Section 135clear

Sorted by relevance

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Key Topics

Section 153A54Section 14427Section 115J15Addition to Income13Section 145(3)12Section 143(3)9Section 250(6)4Section 404Section 684Natural Justice

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

ITA 260/ASR/2019[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15

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

Section 115Section 133ASection 142(1)Section 154Section 68Section 69Section 69ASection 69BSection 69CSection 69D

disallowing the special deduction was not valid." 9. The Hon,ble Chandigarh Tribunal in the case of Khushi Ram & Sons Pvt. Ltd. (supra) has decided similar issue wherein the assessee had surrendered an amount of Rs. 80 lacs during the course of survey on account of building renovation, office equipment and sundry receivables and claimed set off of unabsorbed losses

Showing 1–20 of 40 · Page 1 of 2

4
Disallowance3
Deduction2

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- SRINAGAR, RAJBAGH SRINGAR vs. JAMMU AND KASHMIR POWER DEVELOPMENT CORPORATION LTD., SRINAGAR, KASHMIR

In the result, all the three appeals filed by the revenue are dismissed being

ITA 364/ASR/2023[2016-2017]Status: DisposedITAT Amritsar15 May 2025AY 2016-2017

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Dalip K Kaul, C. A
Section 115JSection 135Section 143(3)Section 250(6)Section 37(2)

disallowed under the ambit of item (c) of the explanation to section 115JA of the Act. 3 I.T.A. Nos. 364, 385 & 386/Asr/2023 Assessment Years: 2016-17 to 2018-19 3. The appellant craves leave to amend or add any one or more grounds of Appeal.” 4. Brief facts emerging from records are that the appellant company is engaged

DY. COMMISSIONER OF INCOME TAX, THE CHINARS, NEAR GOVT. SILK FACTORY, RAJBAGH , SRINAGAR vs. JAMMU AND KASHMIR POWER DEVELOPMENT CORPORATION LTD., SRINAGAR, KASHMIR

In the result, all the three appeals filed by the revenue are dismissed being

ITA 386/ASR/2023[2018-19]Status: DisposedITAT Amritsar15 May 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Dalip K Kaul, C. A
Section 115JSection 135Section 143(3)Section 250(6)Section 37(2)

disallowed under the ambit of item (c) of the explanation to section 115JA of the Act. 3 I.T.A. Nos. 364, 385 & 386/Asr/2023 Assessment Years: 2016-17 to 2018-19 3. The appellant craves leave to amend or add any one or more grounds of Appeal.” 4. Brief facts emerging from records are that the appellant company is engaged

DEPUTY COMMISSIONER OF INCOME TAX, SRINAGAR, KASHMIR vs. JAMMU AND KASHMIR POWER DEVELOPMENT CORPORATION LTD., SRINAGAR, KASHMIR

In the result, all the three appeals filed by the revenue are dismissed being

ITA 385/ASR/2023[2017-18]Status: DisposedITAT Amritsar15 May 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Dalip K Kaul, C. A
Section 115JSection 135Section 143(3)Section 250(6)Section 37(2)

disallowed under the ambit of item (c) of the explanation to section 115JA of the Act. 3 I.T.A. Nos. 364, 385 & 386/Asr/2023 Assessment Years: 2016-17 to 2018-19 3. The appellant craves leave to amend or add any one or more grounds of Appeal.” 4. Brief facts emerging from records are that the appellant company is engaged

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

section 43D. iv. On the facts and in the circumstances of the case, the Ld.CIT(A) has wrongly deleted the addition of Rs.2,00,00,000/- on account of Provision for Gratuity and Leave Salary without appreciating the fact that these were not ascertainable liabilities during the year under consideration.” 2. The assessee has taken the following additional ground: “ADDITIONAL

SHRI FAROOQ AHMAD AHANGAR,SRINAGAR vs. INCOME TAX OFICER, WARD-3(1, SRINAGAR

In the result, both the appeals are allowed

ITA 607/ASR/2018[2010-11]Status: DisposedITAT Amritsar26 Sept 2022AY 2010-11

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

For Appellant: None (Written submission)For Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 68

135 (Cal.). 10. In this background of the matter and in the light of precedents we bring ourselves to the assessment order passed by the AO who has chosen to apply N.P rate of 10% ignoring past history of the assessee without bringing on record any comparable case where such an exorbitant rate of N.P was either shown

SHRI FAROOQ AHMAD AHANGAR,SRINAGAR vs. INCOME TAX OFFICER,WARD-3(1), SRINAGAR

In the result, both the appeals are allowed

ITA 606/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Sept 2022AY 2009-10

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

For Appellant: None (Written submission)For Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 68

135 (Cal.). 10. In this background of the matter and in the light of precedents we bring ourselves to the assessment order passed by the AO who has chosen to apply N.P rate of 10% ignoring past history of the assessee without bringing on record any comparable case where such an exorbitant rate of N.P was either shown

SHRI KUNAL GARG,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 12/ASR/2023[2013-14]Status: DisposedITAT Amritsar30 May 2023AY 2013-14

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

Section 143(3)Section 250oSection 263Section 36(1)(iii)

disallowance of interest u/s 36(1)(iii) is called for: - i) CIT Vs Reliance Utilities & Power Ltd. [2008] 178 taxman 135 / 313 ITR 340 (Bombay) “10. If there be interest-free funds available to an assessee sufficient to meet its investments and at the same time the assessee had raised a loan it can be presumed that the investments were

M/S GOODWIL TRADERS,SRINAGAR vs. INCOME TAX OFFICER, SRINAGAR

In the result, these three appeals filed by the assessee are allowed

ITA 30/ASR/2017[2013-14]Status: DisposedITAT Amritsar13 Jun 2022AY 2013-14

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR &
Section 145(3)

disallowing the other expenses. 4. That the appellant craves the leave to alter and to substitute any grounds of appeal before or at the time of hearing.” 3. Briefly, facts of the case are that the appellant is a trading concern dealing in wholesale trade of Kiryana items including edible oils etc. The Assessing Officer has applied GP rate

GOODWILL TRADERS,SRINAGAR vs. INCOME TAX OFFICER WARD-3(1), SRINAGAR

In the result, these three appeals filed by the assessee are allowed

ITA 327/ASR/2019[2015-16]Status: DisposedITAT Amritsar03 Jun 2022AY 2015-16

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR &
Section 145(3)

disallowing the other expenses. 4. That the appellant craves the leave to alter and to substitute any grounds of appeal before or at the time of hearing.” 3. Briefly, facts of the case are that the appellant is a trading concern dealing in wholesale trade of Kiryana items including edible oils etc. The Assessing Officer has applied GP rate

GOODWILL TRADERS.,SRINAGAR vs. INCOME TAX OFFICER WARD-3(1), SRINAGAR

In the result, these three appeals filed by the assessee are allowed

ITA 326/ASR/2019[2014-15]Status: DisposedITAT Amritsar03 Jun 2022AY 2014-15

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR &
Section 145(3)

disallowing the other expenses. 4. That the appellant craves the leave to alter and to substitute any grounds of appeal before or at the time of hearing.” 3. Briefly, facts of the case are that the appellant is a trading concern dealing in wholesale trade of Kiryana items including edible oils etc. The Assessing Officer has applied GP rate

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

135 & 136/Agr/2018 order dated 06.11.2019, Dilip Construction Pvt. Ltd. Vs. ACIT, ITA No.66 to 71 & 292/CTK/2018 order dated 29.11.2019 and I.T.A. Nos. 436 & 437/Asr/2018 13 & Others Group of cases Pr. CIT vs. Smt. Shrelekha Damani, High Court of Bombay (2019) 307 CTR (Bom) 218. 5.4. The ld. CIT DR Mr. Garg Vehemently argued and placed that all revenue authorities

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

135 & 136/Agr/2018 order dated 06.11.2019, Dilip Construction Pvt. Ltd. Vs. ACIT, ITA No.66 to 71 & 292/CTK/2018 order dated 29.11.2019 and I.T.A. Nos. 436 & 437/Asr/2018 13 & Others Group of cases Pr. CIT vs. Smt. Shrelekha Damani, High Court of Bombay (2019) 307 CTR (Bom) 218. 5.4. The ld. CIT DR Mr. Garg Vehemently argued and placed that all revenue authorities

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

135 & 136/Agr/2018 order dated 06.11.2019, Dilip Construction Pvt. Ltd. Vs. ACIT, ITA No.66 to 71 & 292/CTK/2018 order dated 29.11.2019 and I.T.A. Nos. 436 & 437/Asr/2018 13 & Others Group of cases Pr. CIT vs. Smt. Shrelekha Damani, High Court of Bombay (2019) 307 CTR (Bom) 218. 5.4. The ld. CIT DR Mr. Garg Vehemently argued and placed that all revenue authorities

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 320/ASR/2017[2007-08]Status: DisposedITAT Amritsar11 Aug 2022AY 2007-08

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

Section 144Section 153A

135 & 136/Agr/2018 order dated 06.11.2019, Dilip Construction Pvt. Ltd. Vs. ACIT, ITA No.66 to 71 & 292/CTK/2018 order dated 29.11.2019 and I.T.A. Nos. 436 & 437/Asr/2018 13 & Others Group of cases Pr. CIT vs. Smt. Shrelekha Damani, High Court of Bombay (2019) 307 CTR (Bom) 218. 5.4. The ld. CIT DR Mr. Garg Vehemently argued and placed that all revenue authorities

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

135 & 136/Agr/2018 order dated 06.11.2019, Dilip Construction Pvt. Ltd. Vs. ACIT, ITA No.66 to 71 & 292/CTK/2018 order dated 29.11.2019 and I.T.A. Nos. 436 & 437/Asr/2018 13 & Others Group of cases Pr. CIT vs. Smt. Shrelekha Damani, High Court of Bombay (2019) 307 CTR (Bom) 218. 5.4. The ld. CIT DR Mr. Garg Vehemently argued and placed that all revenue authorities

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 324/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

Section 144Section 153A

135 & 136/Agr/2018 order dated 06.11.2019, Dilip Construction Pvt. Ltd. Vs. ACIT, ITA No.66 to 71 & 292/CTK/2018 order dated 29.11.2019 and I.T.A. Nos. 436 & 437/Asr/2018 13 & Others Group of cases Pr. CIT vs. Smt. Shrelekha Damani, High Court of Bombay (2019) 307 CTR (Bom) 218. 5.4. The ld. CIT DR Mr. Garg Vehemently argued and placed that all revenue authorities

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

135 & 136/Agr/2018 order dated 06.11.2019, Dilip Construction Pvt. Ltd. Vs. ACIT, ITA No.66 to 71 & 292/CTK/2018 order dated 29.11.2019 and I.T.A. Nos. 436 & 437/Asr/2018 13 & Others Group of cases Pr. CIT vs. Smt. Shrelekha Damani, High Court of Bombay (2019) 307 CTR (Bom) 218. 5.4. The ld. CIT DR Mr. Garg Vehemently argued and placed that all revenue authorities

SHRI.RAVI NARULA,FEROZPUR vs. DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 611/ASR/2018[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

Section 144Section 153A

135 & 136/Agr/2018 order dated 06.11.2019, Dilip Construction Pvt. Ltd. Vs. ACIT, ITA No.66 to 71 & 292/CTK/2018 order dated 29.11.2019 and I.T.A. Nos. 436 & 437/Asr/2018 13 & Others Group of cases Pr. CIT vs. Smt. Shrelekha Damani, High Court of Bombay (2019) 307 CTR (Bom) 218. 5.4. The ld. CIT DR Mr. Garg Vehemently argued and placed that all revenue authorities

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

135 & 136/Agr/2018 order dated 06.11.2019, Dilip Construction Pvt. Ltd. Vs. ACIT, ITA No.66 to 71 & 292/CTK/2018 order dated 29.11.2019 and I.T.A. Nos. 436 & 437/Asr/2018 13 & Others Group of cases Pr. CIT vs. Smt. Shrelekha Damani, High Court of Bombay (2019) 307 CTR (Bom) 218. 5.4. The ld. CIT DR Mr. Garg Vehemently argued and placed that all revenue authorities