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.

29 results for “disallowance”+ Section 148Aclear

Sorted by relevance

Mumbai185Delhi72Ahmedabad64Jaipur55Kolkata47Hyderabad31Chennai30Visakhapatnam29Bangalore29Pune26Raipur16Surat14Nagpur13Chandigarh13Rajkot10Indore9Guwahati9Agra8Lucknow8Cochin4Jodhpur2Ranchi2Jabalpur2Amritsar1Patna1Cuttack1

Key Topics

Section 14884Section 14755Section 148A31Deduction14Reopening of Assessment14Section 25012Section 5412Section 153A12Disallowance12Addition to Income

VIVIDHODHESHA PRATHAMIKA GRAMINA KRUSHI SAHAKARA SANGHA NI GEJJALAGERE ,MANDYA vs. INCOME TAX OFFICER, WARD-1 & TPS, , MANDYA

In the result appeal of the assessee is partly allowed

ITA 2071/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmedassessment Year: 2018-19

For Appellant: Shri Tarun Kothari, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 147Section 148Section 151Section 254Section 80P

disallowances of deduction claimed u/s 80P of Rs. 8,84,405/- is upheld and ground No 1 to 4 raised are dismissed. 11. Being aggrieved by the order of the learned CIT(A) the assessee is in appeal before the tribunal. . Page 6 of 12 12. The learned AR before me submitted that the assessment framed under section 147/144B

Showing 1–20 of 29 · Page 1 of 2

12
Section 143(3)11
Section 133(6)8

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), BENGALURU, BENGALURU vs. NUTRICRAFT INDIA PRIVATE LIMITED, BENGALURU

In the result appeal filed by the learned assessing officer is partly allowed for statistical purposes

ITA 298/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Muthu Shankar, CIT(DR)(ITAT), BengaluruFor Respondent: Smt. Suman Lunkar, CA
Section 143(3)Section 148ASection 153CSection 194C(6)Section 194C(7)Section 36(1)(ii)Section 40

148A – 206, order giving effect, – 44, rectification – 48, modified assessment orders – 11, verification – 26, deemed information – 6, and notice under section 153C – 7 were pending with him. Therefore, the total No. of 541 actions were pending in the month of March. 8. Over and above, it was stated that there were more than 73 audit objections having tax impact

REHANA PARVEEN,MANGALORE vs. INCOME TAX OFFICER, WARD 6(3)(1), BANGALORE

In the result, appeal of the assesseeis allowed

ITA 38/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Jul 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2015-16

For Appellant: Shri. Balram R Rao, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 148Section 148ASection 149

disallowance of claim for deduction on account of cost of improvement amounting to Rs. 42,16,650. 4. On the facts and in the circumstances of the case, the learned CIT(A) failed to appreciate that the income escaping assessment for the assessment year under dispute was below Rs. 50,00,000/- and therefore the CIT(A) ought to have

M/S. EUROFINS PEENYA RESOURCES PRIVATE LIMITED(FORMERLY KNOW AS EUROFINS ADVINUS LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal for AY 2013-14 is partly allowed

ITA 1113/BANG/2023[2013-14]Status: DisposedITAT Bangalore13 Dec 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144BSection 147Section 148Section 148ASection 250

disallowance of payments to foreign vendors for non-deduction of TDS. is a subject matter of appeal before the Commissioner of Income Tax (Appeals) filed by the Appellant against the order us 201 issued for the same assessment year. The learned assessing officer has thus erred in reassessing income under section 147 involving a matter which is already a subject

EUROFINS PEENYA RESOURCES PRIVATE LIMITED (FORMERLY KNOWN AS EUROFINS ADVINUS LIMITED) ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1) , BANGALORE

In the result, the appeal for AY 2013-14 is partly allowed

ITA 1114/BANG/2023[2014-15]Status: DisposedITAT Bangalore13 Dec 2024AY 2014-15

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144BSection 147Section 148Section 148ASection 250

disallowance of payments to foreign vendors for non-deduction of TDS. is a subject matter of appeal before the Commissioner of Income Tax (Appeals) filed by the Appellant against the order us 201 issued for the same assessment year. The learned assessing officer has thus erred in reassessing income under section 147 involving a matter which is already a subject

HEDDUR VYAVASAYA SEVA SAHAKARA SANGA NIYAMITHA ,SHIMOGA vs. INCOME TAX OFFICER, WARD-1 & TPS , SHIMOGA

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

ITA 928/BANG/2025[2018-19]Status: DisposedITAT Bangalore04 Aug 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri Gireesha T.L, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing
Section 139(1)Section 144BSection 147Section 148Section 148ASection 249(2)Section 80ASection 80PSection 80P(2)(a)

148A(b) of the Act, which remained unanswered. Hence, the AO issued a notice under section 148 of the Act dated 28th March 2022 and initiated the reopening/reassessment proceedings under . Page 3 of 7 section 147 of the Act. In response to the notice under section 148 of the Act, the assessee filed a return of income declaring income

VAZHOOR SUDARSANAN THAMPI,THRISSUR vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), WARD-2(1), BENGALURU

Appeal is partly allowed

ITA 893/BANG/2025[2015-16]Status: DisposedITAT Bangalore28 Aug 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan Ka. Y. 2015-16 Appellant Respondent Vazhoor Sudarshanan The Income Tax Officer Thampi International Taxation Vazhoor House, Ward 2 (1) T C 5/1892Valappad Bangalore Vallapad Beach Thrissur Kerala 680567 Pan Afxpt6193D For Appellant Shri Sidhesh N Gadi, Ca For Respondent Dr. Divya K J Cit Dr Date Of Hearing 19-08-2025 Date Of Pronouncement 28-08-2025

Section 142Section 143Section 144Section 144CSection 147Section 148Section 148ASection 69

148A (d) of the act was passed on 19/4/2022 and accordingly notice under section 148 of the act was issued on 19/4/2022. Assessee failed to respond. Further ld AO issued notice under section 142 (1) through the ITBA portal on various dates but same was not responded to. Accordingly, the learned assessing officer proceeded to pass a draft assessment order

GOPAL ANIL KUMAR,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(3), BANGALORE

In the result the appeal filed by the assessee is allowed

ITA 862/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Ms. Pooja Maru, A.RFor Respondent: Sri Balusamy N., D.R
Section 132Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 37Section 44ASection 68

Disallowance 28 to 44D 90,50,000 270A(9)(c) u/s 37 of IT Act 8 Unexplained 68 21,08,825 271AAC of credits the Act 9 Unexplained 68 96,90,000 271AAC of credits the Act 10 Business income 28 to 44D 40,25,068 270A(9)(c) 2,48,73,893/- Gopal Anil Kumar, Bengaluru Page

DAVANAM JEWELLERS PRIVATE LIMITED,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result appeal of the Assessee is dismissed

ITA 122/BANG/2026[2019-20]Status: DisposedITAT Bangalore27 Mar 2026AY 2019-20

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Pooja Maru, CA
Section 132Section 139Section 143Section 147Section 148Section 148ASection 37

disallowance of ₹ 22,500 under section 40(a)(ia) of the Act for alleged non-deduction of tax at source, without appreciating the facts and law. Page 4 of 10 9. The initiation of penalty proceedings under section 270A of the Act is bad in law and unsustainable. 11. The Ld. Authorized Representative Smt. Pooja Maru and Shri N. Balusamy

RANGSONS SCHUSTER TECHNOLOGIES PRIVATE LIMITED ,MANDYA vs. DCIT,CIRCLE-1(1)& TPS , MYSORE

In the result, appeal filed by the assessee is partly allowed

ITA 1490/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Sept 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2018-19 M/S. Rangsons Schuster Technologies Pvt. Ltd., Vs. Dcit, Plot No.9, Hebbal Ii Nd Phase Viadb Circle – 1(1) & Tps, Industrial Area, Survey No.36, Belagolahobli, Mysore. Srirangapatna, H.O. Shrirangapattana, Mandya– 571 438,Karnataka. Pan : Aafcr 4493 J Appellant Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 23.09.2025 Date Of Pronouncement : 29.09.2025

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(2)Section 144Section 147Section 148Section 148ASection 195Section 195BSection 40

148A(d) of the Act, it was noted that assessee had remitted payment of Rs.49,39,468/- during the Financial Year 2017-18 to the foreign company M/s. Schuster Aviation Tubes Ltd., (SATL) and not deducted TDS as per the provision made under section 195 of the Act. Accordingly, various notices were issued to the assessee but there

SHILPA NARA,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

In the result appeal of the assessee is hereby allowed

ITA 14/BANG/2025[2018-19]Status: DisposedITAT Bangalore24 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri G Bhaskar, AdvocateFor Respondent: Shri E Shridhar, CIT (DR)
Section 132Section 139(1)Section 144Section 153ASection 44A

148A of the Act, and not under section 153A of the Act, rendering the present assessment procedure invalid. 14. Without prejudice to the above, the learned AR argued that he addition of Rs. 6,00,000/- by the AO is wholly unjustified as the assessee is a consultant gynecologist and not a salaried employee, as erroneously assumed. Moreover, both

SHILPA NARA,CHENNAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELLARY

In the result appeal of the assessee is hereby allowed

ITA 15/BANG/2025[2019-20]Status: DisposedITAT Bangalore24 Apr 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri G Bhaskar, AdvocateFor Respondent: Shri E Shridhar, CIT (DR)
Section 132Section 139(1)Section 144Section 153ASection 44A

148A of the Act, and not under section 153A of the Act, rendering the present assessment procedure invalid. 14. Without prejudice to the above, the learned AR argued that he addition of Rs. 6,00,000/- by the AO is wholly unjustified as the assessee is a consultant gynecologist and not a salaried employee, as erroneously assumed. Moreover, both

VARUN MANJUNATHA ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(3), BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1278/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Oct 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Joseph Varghese, AdvocateFor Respondent: Shri Subramanian .S, JCIT (DR)
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 148ASection 151Section 234ASection 250

disallowances made in the assessment order passed Page 3 of 7 under section 147 rws 144 rws 144B of the Act and the same is in violation of the principles of natural justice. 6. The Ld. CIT(A) is not justified in law in upholding and confirming the additions made by the Ld. AO in the assessment order without taking

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,MANGALORE, MANGALORE vs. RAJ DIAMONDS, MUMBAI

In the result the appeal of the Revenue is dismissed &

ITA 1361/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Subramanian, D.R
Section 132Section 143(1)Section 143(2)Section 144(3)Section 148Section 153CSection 250

section Date of Notice 1 148A(b) 10/03/2022 2 148A(d) 23/03/2022 3 148 23/03/2022 4 129 01/07/2022 5 143(2)* No valid Return filed by the assessee 6 142(1) 17/11/2022 7 Show Cause Notice 18/03/2023 The claim of the AO is that the assessee did not file any return of income in response to notice

KOGOD BASAVARAJU JAYACHANDRA ,HASSAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result the ITA No

ITA 1618/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

disallowance of interest was not added and loss ITA Nos.1617 and 1618/Bang/2024 Page 7 of 45 claimed in the return was disallowedAccordingly, the AO completed the assessment on 24.03.2022. 4. Aggrieved from the above Order, assessee filed appeal before the CIT(A). The legal grounds challenging the notice issued under section 148 of the Act, approval under section

SMT. NISHITA NANDISH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1615/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 May 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

disallowance of interest aws not added Accordingly, the AO completed the assessment on 24.03.2022. ITA Nos.1614 to 1616/Bang/2024 Page 10 of 29 6. Aggrieved from the above Order, assessee filed appeal before the CIT(A). The legal grounds challenging the notice issued under section 148 of the Act, approval under section 151 of the Act and date of issue

SMT. NISHITA NANDISH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1616/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

disallowance of interest aws not added Accordingly, the AO completed the assessment on 24.03.2022. ITA Nos.1614 to 1616/Bang/2024 Page 10 of 29 6. Aggrieved from the above Order, assessee filed appeal before the CIT(A). The legal grounds challenging the notice issued under section 148 of the Act, approval under section 151 of the Act and date of issue

SMT. NISHITA NANDISH ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BANGALORE

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1614/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 147Section 148Section 151Section 153CSection 234A

disallowance of interest aws not added Accordingly, the AO completed the assessment on 24.03.2022. ITA Nos.1614 to 1616/Bang/2024 Page 10 of 29 6. Aggrieved from the above Order, assessee filed appeal before the CIT(A). The legal grounds challenging the notice issued under section 148 of the Act, approval under section 151 of the Act and date of issue

PUVVADA VEERA KUMAR,BENGALURU vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 952/BANG/2025[2018-19]Status: DisposedITAT Bangalore25 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2018-19

For Respondent: Shri Pranay Sharma
Section 148ASection 40A(3)

section 148A(d) of the Act was passed on 23.03.2022 and the notice under sec 148 was issued on 25.03.2022. The assessee in response to the notice submitted his computation of income wherein the income was declared Nil after set off of brought forward losses. The assessing authority sought for clarification in respect of bank deposits in excess

HANCHIPURA CHANNAIAH NANDAKISHORE,MAHALKSHMIPURAM vs. INCOME TAX OFFICER WARD INTL, TAXATION 1(2) BANGALORE, BANGALORE

In the result appeal filed by the assessee is allowed

ITA 258/BANG/2025[2018-19]Status: DisposedITAT Bangalore04 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(It)A No.258/Bang/2025 Assessment Year : 2018-19 Hanchipura Channaiah Nandakishore 87, 2Nd Stage & Phase Mahalakshmipuram 2Nd Stage, 14Th Main, West Of Chord Ito Road Vs. Ward International Taxation 1(2) Mahalakshmipuram Bangalore Bangalore 560 086 Pan No :Blrpn0428A Appellant Respondent Appellant By : Sri Siddesh N Gaddi, A.R. Respondent By : Dr. Divya K.J., D.R. Date Of Hearing : 07.08.2025 Date Of Pronouncement : 04.11.2025

For Appellant: Sri Siddesh N Gaddi, A.RFor Respondent: Dr. Divya K.J., D.R
Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 54Section 54(2)Section 80T

148A of the Act. Accordingly, notice u/s. 148 of the Act was issued to the assessee on 07/04/2022. In response to notice u/s.148 of the Act, the assessee did not file any return of Income however during the course of assessment proceedings, the assessee filed a computation of income declaring income from house property of Rs.59,535/- and interest from