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5 results for “disallowance”+ Section 268Aclear

Sorted by relevance

Ahmedabad43Delhi40Mumbai24Cochin22Jaipur15Bangalore9Kolkata7Chennai6Karnataka6Amritsar5Indore2Jodhpur1Lucknow1Nagpur1Chandigarh1

Key Topics

Section 268A10Section 143(3)5Section 405Disallowance5Deduction2

THE ASSTT. COMMISSIONER OF INCOME-TAX,, SRINAGAR vs. SH. ARUN KUMAR SETH, SRINAGAR

In the result, the Revenue’s appeal is dismissed in limine

ITA 80/ASR/2014[2010-11]Status: DisposedITAT Amritsar29 Oct 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 80/(Asr)/2014 Assessment Year: 2010-11

For Appellant: Smt. Prabhjot Kaur, CIT-D.RFor Respondent: Sh. Tarun Bansal, Adv
Section 143(3)Section 268A

disallowances under challenge aggregate to Rs. 39.97 lacs. 3. Section 268A of the Act provides that an appellate authority, including

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU vs. SHRI RAMESH BHOOMINATHAN, MUMBAI

In the result, the Revenue’s appeal is dismissed in limine

ITA 792/ASR/2017[2014-15]Status: Disposed
ITAT Amritsar
05 Oct 2018
AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 792/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. Charan Das (D.R.)For Respondent: None
Section 143(3)Section 268A

disallowance under challenge is for Rs. 45.51 lacs. 3. Section 268A of the Act provides that an appellate authority, including

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. THE HIND SAMACHAR LTD,, JALANDHAR

In the result, the Revenue’s appeal is dismissed in limine

ITA 258/ASR/2012[2007-08]Status: DisposedITAT Amritsar31 Oct 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 258(Asr)/2012 Assessment Year: 2007-08

For Appellant: Smt. Prabhjot Kaur, CIT- DRFor Respondent: None
Section 143(3)Section 268A

disallowances aggregating to Rs. 9.50 lacs, it was confirmed by the Bench that the tax-effect is below rupees twenty lakhs. 3. Section 268A

M/S. PMS DIESELS,,PHAGWARA vs. ADDL. COMMISSIONER OF INCOME TAX, PHAGWARA

In the result, the assessee’s appeal is partly allowed

ITA 65/ASR/2016[2006-07]Status: DisposedITAT Amritsar31 Jul 2018AY 2006-07

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 65/Asr/2016 Assessment Year: 2006-07

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Rajeev K. Gubgotra, (D.R.)
Section 143(3)Section 194CSection 201Section 268ASection 40

section 40(a)(ia) be regarded as applicable? The order by the tribunal, as apparent from the applicable monetary limits u/s. 268A of the Act, precluding the Revenue from challenging the same in further appeal, has attained finality. The impugned disallowance

SMT. HARVINDER KAUR,KAPURTHALA vs. A.C.I.T, CENTRAL CIRCLE-I,, JALANDHAR

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 328/ASR/2017[2008-09]Status: DisposedITAT Amritsar29 Oct 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 328/(Asr)/2017 Assessment Year: 2008-09

For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 143(3)Section 36(1)(iii)

disallowance. So, however, and only in the interest of justice, we consider it proper to restore the matter back to the file of the AO to allow a final opportunity to the assessee to present her case either u/s. 36(1)(iii) or u/s. 24, or any other for that matter, qua interest of Rs.1,22,667/-, and who shall