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101 results for “disallowance”+ Search & Seizureclear

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Key Topics

Section 153A123Section 250112Section 153C40Addition to Income36Section 13233Disallowance29Search & Seizure26Section 8021Section 143(3)17Section 142(1)

K.K BUILDERS,KANNUR vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE 2, CALICUT. , CALICUT

In the result, the appeals filed by the assessee stand dismissed

ITA 759/COCH/2023[AY 2008-09]Status: DisposedITAT Cochin14 May 2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Pavan Ved, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 154Section 69C

disallowed Rs. 3,43,38,880/- v) Income from sale of tenancy rights Rs. 73,93,476/- 9. Being aggrieved, an appeal was filed before the CIT(A), contesting that no addition can be made u/s. 153A of the Act in the absence of any incriminating material found as a result of search and seizure

Showing 1–20 of 101 · Page 1 of 6

16
Section 15413
Undisclosed Income13

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, the appeals filed by the assessee stand dismissed

ITA 234/COCH/2023[2009-10]Status: DisposedITAT Cochin14 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Pavan Ved, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 154Section 69C

disallowed Rs. 3,43,38,880/- v) Income from sale of tenancy rights Rs. 73,93,476/- 9. Being aggrieved, an appeal was filed before the CIT(A), contesting that no addition can be made u/s. 153A of the Act in the absence of any incriminating material found as a result of search and seizure

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 269/COCH/2021[2015-2016]Status: DisposedITAT Cochin31 Jul 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

disallowance cannot be made based on estimates in the absence of any incriminating material found during the course of search and seizure

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 268/COCH/2021[2013-2014]Status: DisposedITAT Cochin31 Jul 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

disallowance cannot be made based on estimates in the absence of any incriminating material found during the course of search and seizure

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

disallowance cannot be made based on estimates in the absence of any incriminating material found during the course of search and seizure

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

disallowance cannot be made based on estimates in the absence of any incriminating material found during the course of search and seizure

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

disallowance cannot be made based on estimates in the absence of any incriminating material found during the course of search and seizure

TRIVANDRUM CABLE NETWORK(P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE -1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 693/COCH/2024[2010-11]Status: DisposedITAT Cochin10 Feb 2025AY 2010-11

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

search and seizure certain incriminating materials were stated to have been found and seized. Based on the incriminating material, the assessee was issued notice u/s.153A of the Act on 28th March, 2012. However, the assessee neither complied with the notice issued u/s.153A of the Act nor filed any information as called for vide notice issued u/s.142

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 691/COCH/2024[2007-08]Status: DisposedITAT Cochin10 Feb 2025AY 2007-08

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

search and seizure certain incriminating materials were stated to have been found and seized. Based on the incriminating material, the assessee was issued notice u/s.153A of the Act on 28th March, 2012. However, the assessee neither complied with the notice issued u/s.153A of the Act nor filed any information as called for vide notice issued u/s.142

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE -1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 692/COCH/2024[2008-09]Status: DisposedITAT Cochin10 Feb 2025AY 2008-09

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

search and seizure certain incriminating materials were stated to have been found and seized. Based on the incriminating material, the assessee was issued notice u/s.153A of the Act on 28th March, 2012. However, the assessee neither complied with the notice issued u/s.153A of the Act nor filed any information as called for vide notice issued u/s.142

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 689/COCH/2024[2005-06]Status: DisposedITAT Cochin10 Feb 2025AY 2005-06

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

search and seizure certain incriminating materials were stated to have been found and seized. Based on the incriminating material, the assessee was issued notice u/s.153A of the Act on 28th March, 2012. However, the assessee neither complied with the notice issued u/s.153A of the Act nor filed any information as called for vide notice issued u/s.142

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 694/COCH/2024[2011-12]Status: DisposedITAT Cochin10 Feb 2025AY 2011-12

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

search and seizure certain incriminating materials were stated to have been found and seized. Based on the incriminating material, the assessee was issued notice u/s.153A of the Act on 28th March, 2012. However, the assessee neither complied with the notice issued u/s.153A of the Act nor filed any information as called for vide notice issued u/s.142

TRIVANDRUM CABLE NETWORK (P) LTD,TRIVANDRUM vs. DCIT CENTRAL CIRCLE-1, TRIVANDRUM

In the result, the appeals filed by the assessee are dismissed

ITA 690/COCH/2024[2006-07]Status: DisposedITAT Cochin10 Feb 2025AY 2006-07

Bench: Shri Inturi Rama Rao

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 132Section 142(1)Section 153A

search and seizure certain incriminating materials were stated to have been found and seized. Based on the incriminating material, the assessee was issued notice u/s.153A of the Act on 28th March, 2012. However, the assessee neither complied with the notice issued u/s.153A of the Act nor filed any information as called for vide notice issued u/s.142

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 221/COCH/2023[2006-07]Status: DisposedITAT Cochin06 Aug 2024AY 2006-07

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made in a search

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 220/COCH/2023[2005-06]Status: DisposedITAT Cochin06 Aug 2024AY 2005-06

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made in a search

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 222/COCH/2023[2007-08]Status: DisposedITAT Cochin06 Aug 2024AY 2007-08

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made in a search

SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 223/COCH/2023[2008-09]Status: DisposedITAT Cochin06 Aug 2024AY 2008-09

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69

search warranting the disallowance and that without such a seizure no disallowance u/s 40(a)(ia) can be made in a search

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

disallowed 3,200 8,88,689 Business Loss (-) (-)14,03,543 II. Long Term Capital Gain: Sale consideration of 88.740 cents of land 6,50,00,000 Less:Indexed cost of acquisition Cost as on 1.4.81 70,39,220 7039220 x 351/100 247,07,662 Add: Expenses on sale 5,000 247,12,662 Long term capital gain