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35 results for “disallowance”+ Section 69Aclear

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Key Topics

Section 153A42Addition to Income34Section 69A31Section 25029Undisclosed Income21Section 26315Section 153C14Section 14712Section 143(3)10Section 68

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

69A, read with section 10(38), of the Income-tax Act, 1961 - Unexplained moneys (Share dealings) - High Court by impugned order held that where Assessing Officer disallowed

Showing 1–20 of 35 · Page 1 of 2

10
Cash Deposit9
Disallowance6

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

69A, read with section 10(38), of the Income-tax Act, 1961 - Unexplained moneys (Share dealings) - High Court by impugned order held that where Assessing Officer disallowed

KUNAL ARORA,AMRITSAR vs. AO WARD 5 (3), AMRITSAR

In the result, the appeal of the assessee is allowed

ITA 472/ASR/2024[2017-2018]Status: DisposedITAT Amritsar11 Dec 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Amit Handa, C. A
Section 115BSection 143(3)Section 250Section 69A

section 69A of the Income Tax Act 1961.” 3. Brief facts in this case is that the assessee is engaged in the business of retail distribution of M.S. and HSD, and is running a petrol pump. The only issue in this case is that as per Government Notification during demonetization period, the petrol pump dealers were allowed to accept

SHRI RAJ KUMAR ( M/S RADHIKA SALES CORP ), AMRITSAR vs. INCOME TAX OFFICER WARD- 3 (3), AMRITSAR

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

ITA 195/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 143(3)Section 145(3)Section 250oSection 68

disallowance. ii. Paramount Impex v. AC IT, Circle-J, Ludhiana [2020] 117 taxmann.com 802 (Chandigarh Trib.) Section 145 of the Income-Tax Act, 1961 - Method of accounting - Rejection of Account (Non-maintenance of stock register) - Assessment year 2013-14 - Whether where assessee was dealing in a large number of small items and it was consistently following method of determining stock

EMM. KAY ELECTRICALS,,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result the appeal of the assessee is allowed for statistical purpose

ITA 208/ASR/2019[2011-12]Status: DisposedITAT Amritsar08 Jan 2026AY 2011-12

Bench: Shri Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sandeep Vijh, CA
Section 132(1)Section 143(3)Section 153CSection 234ASection 250(6)Section 69A

disallowance of claim of business loss ( arising out of forfeiture of advance payment ) and also by assessing the surrendered income of Rs. 2.5 crores to be taxed u/s 69A of the Act. 4) The matter carried in appeal before the Ld CIT ( A) , has been disposed off, by admitting the contention of the assessee on the issue of section

SHRI SUKHBIR SINGH BEDI,GURDASPUR vs. INCOME TAX OFFICER WARD, GURDASPUR

In the result, the appeal of the assesse is allowed for statistical

ITA 122/ASR/2023[2017-18]Status: DisposedITAT Amritsar20 Jun 2023AY 2017-18

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

For Appellant: Shri P.N. AroraFor Respondent: Shri Pardeep Kumar, Sr. DR
Section 143(3)Section 271A(1)(d)Section 272ASection 272A(1)(d)Section 69A

disallowance of Rs.35,00,000/- u/s 69A. Aggrieved by the said order, appellant is on appeal. 4. The hearing in this case was fixed on the following dates with due intimation electronically: I.T.A. No. 122/Asr/2023 Assessment Year: 2017-18 4 SL. NO. SL. NO. SL. NO. SL. NO. DATE OF NOTICE DATE OF NOTICE DATE OF NOTICE DATE OF NOTICE

SANGAM TRADERS 60-GOLDEN AVENUE SAILI ROAD PATHANKOT,PATHANKOT vs. INCOME TAX OFFICER WARD 1 PATHANKOT SAILI ROAD PATHANKOT, PATHANKOT

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 706/ASR/2024[2020-2021]Status: DisposedITAT Amritsar22 Jan 2026AY 2020-2021

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 144Section 249(3)Section 250Section 68

disallowance of direct and indirect expenses, and addition u/s 68 and 69A, on account of unsecured loans, unexplained cash deposits and capital introduction, etc.). 4. The matter carried in appeal before the ld. first appellate authority has been dismissed by the ld. CIT(A) without admitting the appeal for adjudication on merits due to the reasons that the appeal

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 337/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 251/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

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 392/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 383/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 389/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 391/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. RAJNI MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUR MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 340/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

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

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

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

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

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

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

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

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

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. ANKUSH MARWAHA, JALANDHAR

In the result, all the appeals filed by the revenue are dismissed

ITA 385/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

disallowance could be made in relation to that assessment year in exercise of powers under section 153A and earlier assessment should have to be reiterated—There was no such statement in present case which said to constitute an admission by Assessee of failure to record any transaction in accounts of Assessee for AYs in question—Court was of view that