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73 results for “disallowance”+ Section 46Aclear

Sorted by relevance

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Key Topics

Section 14495Section 153A63Addition to Income46Disallowance39Section 250(6)33Depreciation33Natural Justice33Section 6821Section 56(1)(vii)15

SH. BALDEV SINGH,PHAGWARA vs. INCOME TAX OFFICER, WARD-1, PHAGWARA

In the result, the appeals of the assessee are allowed

ITA 659/ASR/2017[2011-12]Status: DisposedITAT Amritsar09 Jan 2019AY 2011-12

Bench: Sh. N. K. Saini, Hon’Bleita No.658/Asr./2017 : Asstt. Year : 2010-11

For Appellant: Sh. Y. K. Sud, CAFor Respondent: Sh. Ved Pal Singh, DR
Section 147Section 148Section 40A(3)

disallowance of Rs.1,31,900/- made by the AO u/s 40A(3) of the Act. 11. The facts related to this issue are similar as were involved in assessment year 2010-11. Therefore, the findings given in the former part of this order shall apply mutatis mutandis. 12. The another issue raised by the assessee relates to the addition

SH. BALDEV SINGH,PHAGWARA vs. INCOME TAX OFFICER, WARD-1, PHAGWARA

Showing 1–20 of 73 · Page 1 of 4

Section 40A(3)12
Section 143(3)5
Section 102

In the result, the appeals of the assessee are allowed

ITA 658/ASR/2017[2010-11]Status: DisposedITAT Amritsar09 Jan 2019AY 2010-11

Bench: Sh. N. K. Saini, Hon’Bleita No.658/Asr./2017 : Asstt. Year : 2010-11

For Appellant: Sh. Y. K. Sud, CAFor Respondent: Sh. Ved Pal Singh, DR
Section 147Section 148Section 40A(3)

disallowance of Rs.1,31,900/- made by the AO u/s 40A(3) of the Act. 11. The facts related to this issue are similar as were involved in assessment year 2010-11. Therefore, the findings given in the former part of this order shall apply mutatis mutandis. 12. The another issue raised by the assessee relates to the addition

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

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

ITA 36/ASR/2014[2010-11]Status: DisposedITAT Amritsar28 May 2019AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 36/Asr/2014 Assessment Year: 2010-11

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 37(1)

disallowance under section 37(1). Two, the non-production of bills/vouchers of the impugned expenses before the AO being admitted, the only course (of action) available with the assessee was to seek admission of the additional evidence in terms of rule 46A

INCOME TAX OFFICER, WARD 2(2), JAMMU vs. SH. NEERAJ AGGARWAL , JAMMU

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

ITA 349/ASR/2017[2010-11]Status: DisposedITAT Amritsar06 Aug 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 349/(Asr)/2017 Assessment Year: 2010-11

For Appellant: Sh. Alok Kumar, CIT-DRFor Respondent: Sh. S. Krishnan (Adv.)
Section 143(2)Section 143(3)Section 144Section 145(3)Section 80

46A of the Income Tax Rules, 1962, (‘the Rules’ hereinafter), which is mandatory in its application. The ld. Authorized Representative (AR), the assessee’s counsel, Sh. S. Krishnan, Advocate, would toward this take us through the different pages of the assessee’s paper-book (PB), claiming them to have been furnished during the course of the assessment proceedings. He would

SATNAM SINGH MEMORIAL TRUST,JALANDHAR vs. INCOME TAX OFFICE WARD-III(2), JALANDHAR

In the result, the assessee’s appeal is dismissed

ITA 478/ASR/2017[2010-11]Status: DisposedITAT Amritsar19 Jul 2019AY 2010-11

Bench: Sh. Sanjay Arorai.T.A. No. 478/Asr/2017 Assessment Year: 2010-11

For Appellant: Sh. Rohit Bhardwar (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 10Section 10(23)(iiiae)Section 12ASection 143(3)

46A. 8. That the appellant strongly objects to the income assessed and the further demand on account of tax and interest determined thereon. 9. That the ld. Income Tax Officer has erred in charging interest under section 234A, B, C and D. 10. That the ld. Dy. CIT has erred in initiating penalty proceedings by issue of penalty notice under

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 277/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 613/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 276/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

SHRI RAVI NARULA,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 615/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

SH.RAVI NARULA ,FEROZPUR vs. DY. COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 650/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 324/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval

SHRI.RAVI NARULA,FEROZPUR vs. DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 611/ASR/2018[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

Section 144Section 153A

46A of the IT Rule 1962. The appeal orders were passed accordingly. Being aggrieved the assessee filed an appeal before us. Issue Related Section 153D 5. The ld. Counsel for the assessee, Mr. Sarna vehemently argued only on the legal grounds. The factual grounds are not pressed. During the hearing the ld. Counsel produced the copy of the approval