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37 results for “disallowance”+ Section 150clear

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Key Topics

Section 153A54Addition to Income33Section 25032Section 69A21Undisclosed Income21Section 35A20Section 10(38)12Disallowance11Section 14710

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

disallowances under section 148 of the Income-tax Act, in the relevant assessment years in terms of section 150(1) read

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Showing 1–20 of 37 · Page 1 of 2

Section 143(3)10
Section 143(1)7
Natural Justice7
Bench:
Section 143(3)Section 148Section 250Section 35A

section 15AD at 150% of the investment, which the learned Assessing Officer has denied, the Appellant has complied with the intention of the legislation and the disallowance

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

section 15AD at 150% of the investment, which the learned Assessing Officer has denied, the Appellant has complied with the intention of the legislation and the disallowance

ISHAR INFRASTRUCTURE DEVELPOPERS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 686/ASR/2024[2022-23]Status: DisposedITAT Amritsar28 Aug 2025AY 2022-23

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 686/Asr/2024 Assessment Year: 2022-23

Section 139(1)Section 143(1)Section 250Section 32(2)Section 72Section 72(3)

section 72 of the Act because the same is within the period of eight years. 6.2 However, he was fair enough to admit that the assessee committed an inadvertent error during the course of filing the return of income ( for the year under appeal ) , where the assessee has incorrectly mentioned the assessment year 2012- 13 as the year of origin

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

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

ITA 266/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

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

ITA 337/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

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

ITA 251/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

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

ITA 392/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

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

ITA 383/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

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

ITA 389/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

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

ITA 391/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DCIT CENTRAL CIRCLE 1, JALANDHAR, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

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

ITA 339/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DY. COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

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

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

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

ITA 249/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

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

ITA 265/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

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

ITA 385/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAXQ, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

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

ITA 384/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

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

ITA 382/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

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

ITA 340/ASR/2024[2016-17]Status: DisposedITAT Amritsar30 Oct 2025AY 2016-17

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

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

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

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

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

150 taxmann.com 257 ( SC ) (2023 ). In the instant cases , since the assessments are all completed / unabated , on date of search , and no incriminating materials found , no additions can be made by the AO , because the pre - condition of initiation of proceedings u/s 153A for the year does not exist. 27. It is also to be noted that the decision