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25 results for “disallowance”+ Section 271(1)(b)clear

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Key Topics

Section 271(1)(c)40Addition to Income22Disallowance21Section 80I20Section 153A20Deduction20Section 143(3)14Section 25013Section 14811Section 271

SHRI GULZAR SINGH , GURBACHAN SINGH,BATHINDA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

In the result, both the appeals are allowed

ITA 338/ASR/2019[2008-09]Status: DisposedITAT Amritsar12 Sept 2022AY 2008-09

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 144Section 271Section 271(1)Section 271(1)(c)

b) That on the facts and in the circumstances of the case and in law, the Ld CIT (A) erred in confirming the penalty under section 271(1)(c ) of the Income Tax Act on disallowance

SHRI GULZAR SINGH. GURBACHAN SINGH,BATHINDA vs. PRINCIPAL COMMISSIONER OF INCOME TAX , BATHINDA

Showing 1–20 of 25 · Page 1 of 2

11
Penalty11
Depreciation11

In the result, both the appeals are allowed

ITA 337/ASR/2019[2007-08]Status: DisposedITAT Amritsar12 Sept 2022AY 2007-08

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 144Section 271Section 271(1)Section 271(1)(c)

b) That on the facts and in the circumstances of the case and in law, the Ld CIT (A) erred in confirming the penalty under section 271(1)(c ) of the Income Tax Act on disallowance

SH.SURESH KUMAR SHARMA.S/O SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3 (3), FAIDKOT

In the result, the appeal of the appellant is dismissed

ITA 110/ASR/2019[2010-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2010-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

disallowance was made under Chapter VIA amount of Rs. 1 lacs. In ITA No 111/Asr/2019 is related to penalty u/s 271(1) (b) which was initiated for non-complying notice U/s 142(1) during the assessment proceeding. The amount of Rs.10,000/- is levied u/s 271(1)(b) of the Act. Aggrieved assessee filed the appeals against both the orders

SH. SURESH KUMAR SHARMA S/O. SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3(3), FARIDKOT

In the result, the appeal of the appellant is dismissed

ITA 111/ASR/2019[2011-11]Status: DisposedITAT Amritsar11 Apr 2023AY 2011-11

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

Section 144Section 147Section 148Section 24Section 250Section 271Section 44ASection 80C

disallowance was made under Chapter VIA amount of Rs. 1 lacs. In ITA No 111/Asr/2019 is related to penalty u/s 271(1) (b) which was initiated for non-complying notice U/s 142(1) during the assessment proceeding. The amount of Rs.10,000/- is levied u/s 271(1)(b) of the Act. Aggrieved assessee filed the appeals against both the orders

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

B division by the assessee - appellant. I.T.A. Nos.288 to 294/Asr/2015 7 4.1 That the learned Commissioner of Income Tax (Appeals) has further erred in disallowing the said claim of loss purely on assumptions, presumptions, surmises and conjectures and without any evidence or material to the contrary, and hence the disallowance so made is unsustainable and liable to be deleted

M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, appeal is allowed for statistical purposes

ITA 348/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Mar 2025AY 2014-15

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Mrs. Neelam Sharma, Sr.DR
Section 143(3)Section 271Section 44

Section 271 (1) (c) was not challenged /no appeal was filed. The Id. CIT(A) in his order has clearly given his findings on this as under:- ".....However, the appellant has not filed any appeal on account of addition of Rs. 18,82,009/- u/s 36(l)(iii) of the Act. Since, the addition of Rs. 3,44,431/- made

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 158/ASR/2023[2013-14]Status: DisposedITAT Amritsar20 Jan 2026AY 2013-14

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have

HIMANI GOYA SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 157/ASR/2023[2012-13]Status: DisposedITAT Amritsar20 Jan 2026AY 2012-13

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 159/ASR/2023[2014-15]Status: DisposedITAT Amritsar20 Jan 2026AY 2014-15

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 156/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jan 2026AY 2011-12

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 160/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jan 2026AY 2015-16

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Sh. Devang Gargieya (Advocate) – Ld. AR प्रत्यथीकीओरसे/Respondent by : Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 20-01-2026 घोषणाकीतारीख /Date of Pronouncement 20-01-2026 : आदेश / O R D E R 1. Aforesaid appeals by assessee for Assessment Years (AY) 2011- 12 to 2015-16 have