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5 results for “disallowance”+ Section 199clear

Sorted by relevance

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Key Topics

Section 145(3)12Section 2639Addition to Income4Natural Justice4Section 54D2Deduction2

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

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

Section 110Section 263Section 54D

disallowed as per I.T.A. No. 425/Asr/2019 14 Assessment Year: 2014-15 terms of order passed under section 143(3) dated 20nd December, 2016 (Refer page No.32-36 of APB).The asseseealso relies upon the pronouncements per contents of the judgement set separately filed along with present written submission which can be perused in this regard i.e.a)Commissioner of Income

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: Disposed
ITAT Amritsar
13 Jun 2022
AY 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

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