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7 results for “disallowance”+ Section 160(1)clear

Sorted by relevance

Mumbai1,025Delhi987Bangalore327Chennai281Kolkata257Ahmedabad168Jaipur146Hyderabad112Raipur89Pune75Cochin73Rajkot58Indore44Surat42Allahabad31Nagpur31Chandigarh30Lucknow27Visakhapatnam24Jodhpur17Karnataka16Ranchi11Agra9SC8Amritsar7Kerala6Patna4Telangana3Calcutta3Guwahati3Cuttack2Panaji2Rajasthan1Punjab & Haryana1Orissa1Dehradun1

Key Topics

Section 145(3)12Section 686Addition to Income6Natural Justice5Section 1474Section 2634Section 250(6)3Section 1323Section 153C3Section 144

SUNITA JAIN ,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 125/ASR/2023[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

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

Section 142(1)Section 143Section 143(1)Section 143(2)Section 263

section 142(1) alongwith questionnaire were issued on 19.06.2019, 15.10.2019 and duly served upon the assessee calling for various details and information. In response to the notices, the assessee filed reply from time to time and placed on record. 2. The case was selected for limited scrutiny on the following ground:- “Cash deposits during demonetization period” 3. During the course

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

2
Long Term Capital Gains2
House Property2

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

ITA 132/ASR/2022[2016-17]Status: DisposedITAT Amritsar09 Nov 2023AY 2016-17

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

Section 132Section 133Section 143(1)Section 143(3)Section 153BSection 153CSection 250(6)

section 36(1)(iii) of the Act and required to be capitalised with the cost of immovable properties. Therefore an addition of Rs. 41,44,372/- being 50% of the interest claimed is hereby added of total income of the assessee .…….” Sir, in this regard it submitted as under: 1. That modus operandi of assessee’s business model is that

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

160 taxmann.com 289 (SC) dismissed against order of High Court that where assessee provided all details of purchase and sales of shares to AO along with contract notes for purchase and sale, demat account and bank statement and, furthermore no incriminating materials were found during survey conducted in premises of assessee, AO could not deny claim under section

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

160 taxmann.com 289 (SC) dismissed against order of High Court that where assessee provided all details of purchase and sales of shares to AO along with contract notes for purchase and sale, demat account and bank statement and, furthermore no incriminating materials were found during survey conducted in premises of assessee, AO could not deny claim under section

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 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

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