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577 results for “disallowance”+ Section 271clear

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Key Topics

Section 143(3)80Section 271(1)(c)72Addition to Income64Section 10A54Section 14847Disallowance47Penalty44Section 153C39Deduction39Section 133A

SHRI. E. KRISHNAPPA,BANGALORE vs. ITO, BANGALORE

In the result, the assessee's appeal for Assessment Years 2007-08 to 2009-10 are allowed

ITA 313/BANG/2014[2007-08]Status: DisposedITAT Bangalore14 Aug 2015AY 2007-08
For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 133ASection 143(2)Section 147Section 148Section 200Section 250Section 271(1)(c)Section 274

section 271[1][c] of the Act requires to be cancelled. 9. Without prejudice the learned CIT(A) failed to appreciate the fact that mere additions and disallowances

Showing 1–20 of 577 · Page 1 of 29

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Section 4026
Transfer Pricing24

MRS.NANJAIAH NAGAMANI,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX,, BANGALORE

In the result, the assessee's appeal for Assessment Year 2008-09 is allowed

ITA 1198/BANG/2014[2008-09]Status: DisposedITAT Bangalore08 Apr 2015AY 2008-09

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri V. Srinivasan, CAFor Respondent: Dr. P.K. Srihari,Addl. CIT (D.R)
Section 143(1)Section 143(3)Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(c) of the Act vide order dt.29.4.2011 @ 100% of the tax sought to be evaded in respect of both of the above additions / disallowances

SIMPLEX TMC PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1),BENGALURU, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 736/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Dec 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Subramanian S., D.R
Section 131Section 132Section 132(4)Section 143(3)Section 271ASection 274

disallowed and added to the income of the assessee as Long Term Capital Gains. The AO further held that as the assessee had not offered the amount of Rs. 5,00,000/- as income, the undisclosed income is covered by provision of clause(b) Simplex TMC Pvt. Ltd., Bangalore Page 4 of 17 of Section 271AAB

M/S GOGGA GURUSHANTHIAH & BROS.,HOSPET vs. ACIT, BELLARY

In the result, the assessee’s appeal for Assessment Year 2007-08 is allowed

ITA 502/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Aug 2019AY 2007-08

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2007-08 M/S. Gogga Gurushantiah Vs. Assistant Commissioner Of & Brothers, Income-Tax, P. No. 4, Mine Owners & Circle – I, Mineral Grinders Nehru Co-Op Bellary. Colony, Hospet. Pan : Aacfg 6895 M Appellant Respondent

For Appellant: Shri. H. Siva Prasad Reddy - ITPFor Respondent: Shri. R. N. Siddappaji, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 271(1)Section 271(1)(c)Section 274

section 271(1)(c) of the Act for Assessment Year 2007-08, the assessee has filed this appeal wherein it has raised the following grounds: 1. The learned Commissioner of Income-tax (Appeal) is not justified is up holding the proposition of The Assessing Officer in levy of Penalty U/s 271(1)( c) for AY 2007-08 2. The learned

SHRI. K. RAMASWAMY,,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1867/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

SHRI. K. RAMASWAMY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE--2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1868/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

R.AJITH ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

In the result, both the appeals by the assessee are allowed

ITA 966/BANG/2018[2007-08]Status: DisposedITAT Bangalore12 Feb 2020AY 2007-08

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

SHRI. AJITH R,,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1870/BANG/2018[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

K.RAMASWAMY ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

In the result, both the appeals by the assessee are allowed

ITA 959/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Feb 2020AY 2009-10

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

SHRI. AJITH R,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1869/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Feb 2020AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

K RAMASWAMY ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), MYSORE

In the result, both the appeals by the assessee are allowed

ITA 2527/BANG/2018[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

SHRI. K. RAMASWAMY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

ITA 1866/BANG/2018[2008-09]Status: DisposedITAT Bangalore12 Feb 2020AY 2008-09

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri Tatakrishna, AdvocateFor Respondent: Shri Manjeeth Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 133ASection 148Section 271(1)Section 271(1)(c)Section 274

Section 271(1)(B), which reads as under: "271(1)(B) Where any amount is added or disallowed in computing

TECNOTREE CONVERGENCE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 1518/BANG/2017[2009-10]Status: DisposedITAT Bangalore11 Aug 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2009-10

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 10ASection 271(1)(c)Section 274Section 94

disallowed the claim of the assessee and levied penalty under Section 271(1)(c) of the Act. The assessee had demonstrated

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE vs. SANTOSH SHIVAJI LAD, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

ITA 1522/BANG/2024[2013-14]Status: DisposedITAT Bangalore14 Jul 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2013-14

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Murali Mohan M, CIT (DR)
Section 271(1)(c)Section 274Section 36(1)(vii)Section 36(2)Section 57

disallowed deduction on plea that assessee was disentitled to claim double deduction of depreciation as well as deduction under section 24 and made addition to its income. The AO also imposed penalty under section 271

R G PATIL & COMPANY,HAVERI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI

In the result, these 2 appeals of the assessee in ITA Nos

ITA 352/BANG/2021[2010-11]Status: DisposedITAT Bangalore31 May 2022AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri S.V Ravishankar, AdvocateFor Respondent: Shri Sankar Ganesh K, JCIT (DR)
Section 271(1)(c)

section 271(1)(c) of the Act, not to levy penalty and the assessing officer ought to have exercised his discretion judiciously and ought not to have imposed penalty in a mechanical manner, on the facts and circumstances of the case. 3. Without prejudice, the authorities below failed to appreciate that the returned income was accepted and there were

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1519/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

disallow export commission expense paid to non-resident parties under section 40(a)(i) of the Act without appreciating that such payments were not taxable in India. Levy of interest under section 234B of the Act On the facts and circumstances of the case, the Ld. CIT(A) has 4. erred in upholding the levy of interest under section 234B

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1448/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

disallow export commission expense paid to non-resident parties under section 40(a)(i) of the Act without appreciating that such payments were not taxable in India. Levy of interest under section 234B of the Act On the facts and circumstances of the case, the Ld. CIT(A) has 4. erred in upholding the levy of interest under section 234B

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE vs. M/S TECNOTREE CONVERGENCE LTD , GURGAON

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1447/BANG/2017[2010-11]Status: DisposedITAT Bangalore03 Jul 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

disallow export commission expense paid to non-resident parties under section 40(a)(i) of the Act without appreciating that such payments were not taxable in India. Levy of interest under section 234B of the Act On the facts and circumstances of the case, the Ld. CIT(A) has 4. erred in upholding the levy of interest under section 234B

TECNOTREE CONVERGENCE LT D,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 1520/BANG/2017[2011-12]Status: DisposedITAT Bangalore03 Jul 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Respondent: Shri. Pradeep Kumar, CIT
Section 10ASection 10A(3)Section 115JSection 143(1)Section 143(3)Section 155Section 40Section 94(7)

disallow export commission expense paid to non-resident parties under section 40(a)(i) of the Act without appreciating that such payments were not taxable in India. Levy of interest under section 234B of the Act On the facts and circumstances of the case, the Ld. CIT(A) has 4. erred in upholding the levy of interest under section 234B

DCIT vs. SRI. P. SUBRAMANI,

In the result, Revenue’s appeal for Assessment Year 2006-07 is dismissed

ITA 96/BANG/2014[2006-07]Status: DisposedITAT Bangalore09 Jan 2015AY 2006-07

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Dr. P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri Narendra Sharma, Advocate
Section 132Section 153ASection 271(1)(c)Section 54B

271(1)(c) of the Act. It was submitted that in the return of income for Assessment Year 2006-07, the assessee had furnished inaccurate particulars of income in claiming exemption under section 54B of the Act, which claim after being disallowed