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5 results for “disallowance”+ Section 269Tclear

Sorted by relevance

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Key Topics

Section 153A8Disallowance5Addition to Income5Section 1324Section 132(4)4Section 1314Survey u/s 133A4Section 2633Section 271D2Undisclosed Income

MFAR HOLDINGS PVT. LIMITED,BANGALORE vs. PR. CIT, BANGALORE

In the result, appeal of the assessee is dismissed

ITA 634/BANG/2015[2010-11]Status: DisposedITAT Bangalore14 Aug 2015AY 2010-11

Bench: Shri. N. V. Vasudevan & Shri. Abraham P. George

For Appellant: Shri. Cherian K Baby, CAFor Respondent: Shri. Sunil Kumar Agarwala, JCIT
Section 143(3)Section 14ASection 263Section 269Section 271DSection 45(2)

disallowed. Second point raised in such show cause notice was that assessee had received cash loans of Rs.1,02,83,336/- and paid back Rs.2,85,57,209/- otherwise than by account payee cheque contravening Section 269 SS and 269T

2

BYSANI ADINARAYAGUPATHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 404/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

disallowed arbitrarily. 7.9 Here, it is also very important to mention that the assessee also produced a price analysis of cash purchases and purchases through banking channel, available at pages 391–392 of the paper book. On perusal, we note that the average price of maize purchased through cash and bank transactions is broadly similar. For instance, the average cost

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for

ITA 410/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

disallowed arbitrarily. 7.9 Here, it is also very important to mention that the assessee also produced a price analysis of cash purchases and purchases through banking channel, available at pages 391–392 of the paper book. On perusal, we note that the average price of maize purchased through cash and bank transactions is broadly similar. For instance, the average cost

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 402/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

disallowed arbitrarily. 7.9 Here, it is also very important to mention that the assessee also produced a price analysis of cash purchases and purchases through banking channel, available at pages 391–392 of the paper book. On perusal, we note that the average price of maize purchased through cash and bank transactions is broadly similar. For instance, the average cost

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 407/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

disallowed arbitrarily. 7.9 Here, it is also very important to mention that the assessee also produced a price analysis of cash purchases and purchases through banking channel, available at pages 391–392 of the paper book. On perusal, we note that the average price of maize purchased through cash and bank transactions is broadly similar. For instance, the average cost