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5 results for “disallowance”+ Section 10A(2)(ia)clear

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Key Topics

Section 153A25Section 8019Section 143(3)10Section 139(1)10Section 1535Section 1435Section 1325Deduction5Disallowance5Addition to Income

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

IA(4), for the first time, in the return of income filed in response to the notice issued under section 153A, in pursuant to search and seizure operation conducted under section 132. Therefore, to answer the questions referred to, this Special Bench, it is necessary to understand the provisions of section 132 and the consequent procedure of assessment under section

5
Search & Seizure5
Undisclosed Income5

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

IA(4), for the first time, in the return of income filed in response to the notice issued under section 153A, in pursuant to search and seizure operation conducted under section 132. Therefore, to answer the questions referred to, this Special Bench, it is necessary to understand the provisions of section 132 and the consequent procedure of assessment under section

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

IA(4), for the first time, in the return of income filed in response to the notice issued under section 153A, in pursuant to search and seizure operation conducted under section 132. Therefore, to answer the questions referred to, this Special Bench, it is necessary to understand the provisions of section 132 and the consequent procedure of assessment under section

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

IA(4), for the first time, in the return of income filed in response to the notice issued under section 153A, in pursuant to search and seizure operation conducted under section 132. Therefore, to answer the questions referred to, this Special Bench, it is necessary to understand the provisions of section 132 and the consequent procedure of assessment under section

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

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013
For Appellant: \nShri G. Surendranath Rao, CAFor Respondent: \nShri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

IA(4),\nfor the first time, in the return of income filed in response to the notice issued under\nsection 153A, in pursuant to search and seizure operation conducted under section\n132. Therefore, to answer the questions referred to, this Special Bench, it is\nnecessary to understand the provisions of section 132 and the consequent procedure\nof assessment under section