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6 results for “disallowance”+ Section 172clear

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Key Topics

Section 35A20Section 143(1)10Section 143(3)7Section 80I7Section 36(1)4Section 115J4Deduction4Addition to Income4Section 2502Section 148

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

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

disallowed by the AO. 6.1. It is true that, the Appellant has formed the AOP and participated in the tender for construction of warehouse, hence, the intention/object with which the AOP was formed was to do business. The term business is defined under section 2(13) of the Act, which talks about adventure or concern in the nature of trade

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

2
TDS2
Disallowance2

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

disallowed by the AO. 6.1. It is true that, the Appellant has formed the AOP and participated in the tender for construction of warehouse, hence, the intention/object with which the AOP was formed was to do business. The term business is defined under section 2(13) of the Act, which talks about adventure or concern in the nature of trade

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,, JAMMU vs. M/S J. K. MINT INDUSTRIES, BARI BRAHMANA

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

ITA 613/ASR/2017[2013-14]Status: DisposedITAT Amritsar14 Mar 2023AY 2013-14

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

Section 115JSection 80I

172 (Bom.) where the term 'workers' used in section 80IB (iv) of the Income tax Act includes and mean ' casual' ' Permanent', 'temporary', all these three categories are counted to define workers under this section. Since under the provisions of section 80IB (iv) the 'worker' has not been defined the definition as suggested in the above judicial decisions should prevail

KHYBER INDUSTRIES PRIVATE LIMITED ,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, SRINAGAR

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

ITA 31/ASR/2022[2018-19]Status: DisposedITAT Amritsar21 Mar 2023AY 2018-19

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

Section 115JSection 139(1)Section 143(1)Section 2(24)Section 250oSection 36(1)Section 36(1)(va)Section 43B

disallowance of Rs. 83,21,928/- relying on the amendment made to section 36(1) (va) by Finance Act, 2021 holding the same to be clarificatory ignoring the fact that the said amendment was applicable prospectively i.ew.e.fAsessment Year 2021-22 and subsequent assessment years only. 5. That the learned Commissioner of Income Tax (Appeals) has erred in sustaining the calculation

JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-3, FEROZEPUR vs. MEASAGE OM SONS MARKETING PRIVATE LIMITED, FARIDKOT

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

ITA 407/ASR/2019[2015-16]Status: DisposedITAT Amritsar07 Jul 2023AY 2015-16

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

Section 143(3)Section 250(6)Section 37(1)Section 56(2)(viib)

disallowance was sustained on account of excess claim of depreciation. 3.5. Being aggrieved on appeal order the revenue has filed appeal before us by challenging the relief granted on amount of Rs. 3,38,60,465/- and Rs. 2,38,149/- by the ld. CIT(A). 4. The ld. AR filed written submissions which are kept in the record

SHRI BALDEV SINGH ,ABOHAR vs. INCOME TAX OFFICER WARD- 3 (2), FEROZEPUR

In the result, the appeal bearing ITA No

ITA 48/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

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

Section 143(1)Section 250o

172, VPO Usmaan Banglore. Jurisdictional Khera, Abohar. AO Income Tax Officer, [PAN: DEAPS7954Q] Ward-3(2), Ferozpur. (Respondent) (Appellant) Appellant by Sh. Sudhir Sehgal, Adv. Respondent by Sh. S.M. Surendra Nath, Sr.DR Date of Hearing 11.10.2022 Date of Pronouncement 11.11.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner