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123 results for “disallowance”+ Section 153(3)clear

Sorted by relevance

Mumbai1,754Delhi1,696Chennai542Bangalore457Jaipur295Hyderabad236Ahmedabad227Kolkata201Chandigarh200Pune160Surat150Indore144Cochin123Amritsar102Raipur89Karnataka45Guwahati43Allahabad43Nagpur43Lucknow38Cuttack38Visakhapatnam31Rajkot30Jodhpur24Dehradun20Patna15SC12Telangana10Calcutta10Ranchi7Agra6Panaji4Jabalpur3Varanasi2Gauhati2Punjab & Haryana2Rajasthan1

Key Topics

Section 250102Section 153A36Section 26336Section 143(3)35Addition to Income34Disallowance23Section 8022Deduction19Exemption15Section 80P

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 60/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

Section 14A

3) Harrisons Malayalam Limited vs. DCIT (24 taxmann.com 59) (Kochi Trib.) 4) CIT vs. Rajagiri Rubber & Produce Co. Ltd. (189 ITR 182) (Ker.) I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 8.6 The Ld. DR submitted that decision relied upon by the assessee was given in an entirely different context. At that point of time income form value added rubber was never

THE DCIT, COCHIN vs. M/S.ASPINWALL & CO. LTD, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 133/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

Showing 1–20 of 123 · Page 1 of 7

14
Section 139(1)14
Section 4013
Section 14A

3) Harrisons Malayalam Limited vs. DCIT (24 taxmann.com 59) (Kochi Trib.) 4) CIT vs. Rajagiri Rubber & Produce Co. Ltd. (189 ITR 182) (Ker.) I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 8.6 The Ld. DR submitted that decision relied upon by the assessee was given in an entirely different context. At that point of time income form value added rubber was never

ASPINWALL & COMPANY LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 61/COCH/2015[2006-07]Status: DisposedITAT Cochin19 May 2020AY 2006-07

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

Section 14A

3) Harrisons Malayalam Limited vs. DCIT (24 taxmann.com 59) (Kochi Trib.) 4) CIT vs. Rajagiri Rubber & Produce Co. Ltd. (189 ITR 182) (Ker.) I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 8.6 The Ld. DR submitted that decision relied upon by the assessee was given in an entirely different context. At that point of time income form value added rubber was never

M/S ASPINWALL & CO.,LTD,COCHIN vs. THE ACIT, COCHIN

In the result,the appeal of the Revenue in ITA No

ITA 128/COCH/2017[2012-13]Status: DisposedITAT Cochin19 May 2020AY 2012-13

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

Section 14A

3) Harrisons Malayalam Limited vs. DCIT (24 taxmann.com 59) (Kochi Trib.) 4) CIT vs. Rajagiri Rubber & Produce Co. Ltd. (189 ITR 182) (Ker.) I.T.A. Nos. 60&61/Coch/2015 & 128 & 133/Coch/2017 8.6 The Ld. DR submitted that decision relied upon by the assessee was given in an entirely different context. At that point of time income form value added rubber was never

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

3. To answer the above question, we need to note the changes undergone by section 147 of the Income-tax Act, 1961 (for short, “The Act”). Prior to the Direct Tax Laws (Amendment) Act, 1987, section 147 reads as under: “147. Income escaping assessment. –If— (a) The Income-tax Officer has reason to believe that, by reason of the omission

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

3. To answer the above question, we need to note the changes undergone by section 147 of the Income-tax Act, 1961 (for short, “The Act”). Prior to the Direct Tax Laws (Amendment) Act, 1987, section 147 reads as under: “147. Income escaping assessment. –If— (a) The Income-tax Officer has reason to believe that, by reason of the omission

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

3. To answer the above question, we need to note the changes undergone by section 147 of the Income-tax Act, 1961 (for short, “The Act”). Prior to the Direct Tax Laws (Amendment) Act, 1987, section 147 reads as under: “147. Income escaping assessment. –If— (a) The Income-tax Officer has reason to believe that, by reason of the omission

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

3. To answer the above question, we need to note the changes undergone by section 147 of the Income-tax Act, 1961 (for short, “The Act”). Prior to the Direct Tax Laws (Amendment) Act, 1987, section 147 reads as under: “147. Income escaping assessment. –If— (a) The Income-tax Officer has reason to believe that, by reason of the omission

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 141/COCH/2017[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 400/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 563/COCH/2018[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 93/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeal of the Revenue in I

ITA 47/COCH/2019[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

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

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

disallow sums mentioned in section 194A(3)(viia). vi. examining whether contingency expense claimed is an allowable item. vii. Ensure that interest income on deposits is accounted for in accordance with provisions of section 145. viii. computation of income in accordance with cash or mercantile system as applicable. ix. consideration of Form 3CD which is to be called

ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

ITA 53/COCH/2019[2006-07]Status: DisposedITAT Cochin08 Aug 2019AY 2006-07

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

Section 115JSection 143(3)Section 147Section 148

153 referred to as the relevant assessment year): Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable

ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

ITA 52/COCH/2019[2005-06]Status: DisposedITAT Cochin08 Aug 2019AY 2005-06

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

Section 115JSection 143(3)Section 147Section 148

153 referred to as the relevant assessment year): Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE 1(1)& TPS, THRISSUR

Appeal is allowed

ITA 286/COCH/2024[2014-2015]Status: DisposedITAT Cochin23 Oct 2024AY 2014-2015

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

3. The assessee’s claim of 244A interest is also restored back to the learned Assessing Officer in preceding terms. 4. Lastly comes the third issue of section 220(2) interest wherein the assessee’s admitted case is that although there is no apparent mistake on the part of the Assessing Officer in arriving at the relevant figure herein

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. JCIT, RANGE-1, THRISSUR

Appeal is allowed

ITA 283/COCH/2024[2008-2009]Status: DisposedITAT Cochin23 Oct 2024AY 2008-2009

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

3. The assessee’s claim of 244A interest is also restored back to the learned Assessing Officer in preceding terms. 4. Lastly comes the third issue of section 220(2) interest wherein the assessee’s admitted case is that although there is no apparent mistake on the part of the Assessing Officer in arriving at the relevant figure herein

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. DCIT, THRISSUR

Appeal is allowed

ITA 288/COCH/2024[2019-2020]Status: DisposedITAT Cochin23 Oct 2024AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

3. The assessee’s claim of 244A interest is also restored back to the learned Assessing Officer in preceding terms. 4. Lastly comes the third issue of section 220(2) interest wherein the assessee’s admitted case is that although there is no apparent mistake on the part of the Assessing Officer in arriving at the relevant figure herein

THE SOUTH INDIAN BANK LIMITED ,THRISSUR vs. ACIT, CIRCLE 1(1), THRISSUR

Appeal is allowed

ITA 285/COCH/2024[2013-2014]Status: DisposedITAT Cochin23 Oct 2024AY 2013-2014

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

3. The assessee’s claim of 244A interest is also restored back to the learned Assessing Officer in preceding terms. 4. Lastly comes the third issue of section 220(2) interest wherein the assessee’s admitted case is that although there is no apparent mistake on the part of the Assessing Officer in arriving at the relevant figure herein

THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. ACIT, CIRCLE-1(1), THRISSUR

Appeal is allowed

ITA 232/COCH/2024[2004-2005]Status: DisposedITAT Cochin23 Oct 2024AY 2004-2005

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Naresh S., CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 153Section 154Section 220(2)Section 234DSection 244ASection 244aSection 250

3. The assessee’s claim of 244A interest is also restored back to the learned Assessing Officer in preceding terms. 4. Lastly comes the third issue of section 220(2) interest wherein the assessee’s admitted case is that although there is no apparent mistake on the part of the Assessing Officer in arriving at the relevant figure herein