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27 results for “disallowance”+ Section 153C(2)clear

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Key Topics

Section 153A42Addition to Income27Section 69A23Section 25022Undisclosed Income21Section 153C16Section 143(3)7Disallowance4Section 1323

EMM. KAY ELECTRICALS,,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result the appeal of the assessee is allowed for statistical purpose

ITA 208/ASR/2019[2011-12]Status: DisposedITAT Amritsar08 Jan 2026AY 2011-12

Bench: Shri Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sandeep Vijh, CA
Section 132(1)Section 143(3)Section 153CSection 234ASection 250(6)Section 69A

2. The Ld CIT(A) has erred in upholding the disallowance of Rs.63,00,000/- in respect of advance given which could not be recovered. 3. The Ld CIT(A) has erred in rejecting the contention that the disallowance sustained , in any case could not have been made in the order u/s 153C read with section

Showing 1–20 of 27 · Page 1 of 2

Cash Deposit3
Section 250(6)2
Section 1482

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12

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

For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250

153C of the Act 61, but the powers u/s 147 / 148 of the Act , subject to fulfilment of statutory conditions mentioned under the said sections are always saved. 15. This ground of appeal no – 4 is decided against the assessee. 16. Now, coming back to the remaining grounds of appeal: 17. First ground of appeal

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

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

ITA 338/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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

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

ITA 386/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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

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

ITA 387/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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

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

ITA 388/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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

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

ITA 390/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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search

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

2. That no unaccounted purchase was found during the search. 3. That no unaccounted/unexplained diary was found during the search. 4. That no unaccounted/excess/short stock was found during the search. 5. That no unaccounted production was found during the search. 6. That no unaccounted machinery was found during search. 7. That no unaccounted labour was found during the search