BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

40 results for “disallowance”+ Section 251(1)clear

Sorted by relevance

Mumbai1,128Delhi944Bangalore323Chennai285Kolkata254Ahmedabad191Jaipur169Hyderabad151Pune127Cochin106Chandigarh93Surat81Indore78Raipur59Nagpur53Lucknow51Amritsar40Allahabad29Rajkot26Cuttack20Panaji19Karnataka19Guwahati14Telangana10Jodhpur10Visakhapatnam10Kerala8Ranchi5Dehradun5Jabalpur4SC3Patna3Agra3Varanasi2Rajasthan2Punjab & Haryana1

Key Topics

Section 153A58Addition to Income38Section 25024Section 69A21Section 6821Undisclosed Income21Section 56(1)(vii)15Section 145(3)14Disallowance12

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 with Explanation 2 of section 153 in respect of deletion of both amounts made in this order." The Assessing Officer relied upon the aforesaid observations to support the notices issued on the ground that there were finding/ directions given

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

Showing 1–20 of 40 · Page 1 of 2

Section 14710
Section 250(6)9
Deduction6
ITA 193/ASR/2022[2018-19]Status: Disposed
ITAT Amritsar
13 Jun 2023
AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

251 of the Act, the action of the DRP to adjudicate the issue of disallowance of Rs. 4,57,32,318/- is outside the scope of the power of the DRP as provided u/s 144C(8) of the Act and its explanation because the issue of disallowance u/s 69C was never taken by the AO in the assessment proceedings

THE ASSTT. COMMISSIONER OF INCOME-TAX, BATHINDA vs. M/S THE MUKTSAR CENTRAL CO-OP.BANK LTD, MUKTSAR

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

ITA 270/ASR/2015[2008-09]Status: DisposedITAT Amritsar17 May 2022AY 2008-09

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(3)Section 231Section 250(6)Section 251Section 36Section 36(1)Section 36(1)(viia)Section 40Section 43B

251(1 )(a) after 01.06.2001. v. The appellant craves the leave to add amend, alter or withdraw any ground of appeal before the same is finally heard.” 3. Brief fact of the case is that the ld. AO made the additions u/s 36(1)(viia) an amount of Rs. 94,56,000/- provisions for aggregate average advance by rural branches

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 253/ASR/2017[2010-11]Status: DisposedITAT Amritsar10 Oct 2022AY 2010-11

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

Section 145(3)Section 153ASection 250(6)Section 69

251 to 256/Asr/2017 3 &I.T.A. No. 263/Asr/2017 & video making charges’ when no incriminating document was found to justify such a disallowance. 3. That sans a finding that said expenses were either not actually incurred or not incurred for business purposes, such a disallowance was not warranted on a mere guess work. 4. That the orders of the authorities below

D.C.I.T , CENTRAL CIRCLE - II,, JALANDHAR vs. M/S MOVIE BOX RECORDS PVT. LTD., JALANDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 263/ASR/2017[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

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

Section 145(3)Section 153ASection 250(6)Section 69

251 to 256/Asr/2017 3 &I.T.A. No. 263/Asr/2017 & video making charges’ when no incriminating document was found to justify such a disallowance. 3. That sans a finding that said expenses were either not actually incurred or not incurred for business purposes, such a disallowance was not warranted on a mere guess work. 4. That the orders of the authorities below

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 256/ASR/2017[2013-14]Status: DisposedITAT Amritsar10 Oct 2022AY 2013-14

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

Section 145(3)Section 153ASection 250(6)Section 69

251 to 256/Asr/2017 3 &I.T.A. No. 263/Asr/2017 & video making charges’ when no incriminating document was found to justify such a disallowance. 3. That sans a finding that said expenses were either not actually incurred or not incurred for business purposes, such a disallowance was not warranted on a mere guess work. 4. That the orders of the authorities below

M/S MOVIE BOX RECORDS P LTD ,JALANDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALANDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 252/ASR/2017[2009-10]Status: DisposedITAT Amritsar10 Oct 2022AY 2009-10

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

Section 145(3)Section 153ASection 250(6)Section 69

251 to 256/Asr/2017 3 &I.T.A. No. 263/Asr/2017 & video making charges’ when no incriminating document was found to justify such a disallowance. 3. That sans a finding that said expenses were either not actually incurred or not incurred for business purposes, such a disallowance was not warranted on a mere guess work. 4. That the orders of the authorities below

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 251/ASR/2017[2008-09]Status: DisposedITAT Amritsar10 Oct 2022AY 2008-09

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

Section 145(3)Section 153ASection 250(6)Section 69

251 to 256/Asr/2017 3 &I.T.A. No. 263/Asr/2017 & video making charges’ when no incriminating document was found to justify such a disallowance. 3. That sans a finding that said expenses were either not actually incurred or not incurred for business purposes, such a disallowance was not warranted on a mere guess work. 4. That the orders of the authorities below

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 254/ASR/2017[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

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

Section 145(3)Section 153ASection 250(6)Section 69

251 to 256/Asr/2017 3 &I.T.A. No. 263/Asr/2017 & video making charges’ when no incriminating document was found to justify such a disallowance. 3. That sans a finding that said expenses were either not actually incurred or not incurred for business purposes, such a disallowance was not warranted on a mere guess work. 4. That the orders of the authorities below

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

ITA 255/ASR/2017[2012-13]Status: DisposedITAT Amritsar10 Oct 2022AY 2012-13

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

Section 145(3)Section 153ASection 250(6)Section 69

251 to 256/Asr/2017 3 &I.T.A. No. 263/Asr/2017 & video making charges’ when no incriminating document was found to justify such a disallowance. 3. That sans a finding that said expenses were either not actually incurred or not incurred for business purposes, such a disallowance was not warranted on a mere guess work. 4. That the orders of the authorities below

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

251. Also, though the issues relating gifts received from father were discussed, there was no show cause notice for the proposed addition. Attention is also drawn to the Instruction no. 20 of 2015 dated 29/12/2015 issued by the CBDT wherein it has been clarified that the assessing officer shall issue an appropriate show-cause notice duly ITA 728-731/Amr/2019

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

251. Also, though the issues relating gifts received from father were discussed, there was no show cause notice for the proposed addition. Attention is also drawn to the Instruction no. 20 of 2015 dated 29/12/2015 issued by the CBDT wherein it has been clarified that the assessing officer shall issue an appropriate show-cause notice duly ITA 728-731/Amr/2019

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

251. Also, though the issues relating gifts received from father were discussed, there was no show cause notice for the proposed addition. Attention is also drawn to the Instruction no. 20 of 2015 dated 29/12/2015 issued by the CBDT wherein it has been clarified that the assessing officer shall issue an appropriate show-cause notice duly ITA 728-731/Amr/2019

SCHOOL MANAGING SOCIETY CAPT. GURCHARAN SINGH,KAPURTHALA vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), JALANDHAR

In the result the appeal of the assessee is allowed

ITA 563/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Feb 2026AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 250

disallowing the 0 exemption that if the assessee is entitled to exemption in some different sections, he can claim the same in the appellant proceedings before the CIT(A). 3 That without prejudice to the above grounds that CIT(A) 0 was not justified in upholding the action of the AO in not allowing the expenses amounting

SCHOOL MANAGING SOCIETY CAPT. GURCHARAN SINGH ,KAPUTHALA vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), JALANDHAR

In the result the appeal of the assessee is allowed

ITA 562/ASR/2025[2023-24]Status: DisposedITAT Amritsar26 Feb 2026AY 2023-24

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 250

disallowing the 0 exemption that if the assessee is entitled to exemption in some different sections, he can claim the same in the appellant proceedings before the CIT(A). 3 That without prejudice to the above grounds that CIT(A) 0 was not justified in upholding the action of the AO in not allowing the expenses amounting

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

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

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

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

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

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

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

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna

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

251 /Asr/2024 Assessment Years: 2014-15 and 2017-18 to 2019-20 Deputy Commissioner of Income Vs. Rajni Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: ADWPM 8208P] ] (Respondent) (Appellant) 2 I.T.A. Nos. 265/Asr/2024 and Ors. Assessment Years: 2011-12 and Ors. Appellant by : Sh. K. Mehboob Ali Khan, CIT-DR : Respondent by Sh. Ashray Sarna