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127 results for “disallowance”+ Section 153Aclear

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Key Topics

Section 25091Section 153A67Addition to Income50Section 153C31Section 13230Section 12A28Section 143(3)26Section 139(1)26Section 1121Undisclosed 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

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

disallowances, which was made in the original assessment order completed u/s. 143(3) of the Act dated 20.03.2015. 6. Being aggrieved, an appeal was filed before the CIT(A), who dismissed the appeal of the as since no addition was made in the assessment made pursuant to notice u/s. 153A of the Act. 7. Being aggrieved, the appellant

Showing 1–20 of 127 · Page 1 of 7

14
Disallowance13
Search & Seizure8

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

disallowances, which was made Reena Engineers and Contractors Pvt. Ltd. in the original assessment order completed u/s. 143(3) of the Act dated 20.03.2015. 6. Being aggrieved, an appeal was filed before the CIT(A), who dismissed the appeal of the as since no addition was made in the assessment made pursuant to notice u/s. 153A

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

disallowances, which was made Reena Engineers and Contractors Pvt. Ltd. in the original assessment order completed u/s. 143(3) of the Act dated 20.03.2015. 6. Being aggrieved, an appeal was filed before the CIT(A), who dismissed the appeal of the as since no addition was made in the assessment made pursuant to notice u/s. 153A

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

disallowances, which was made Reena Engineers and Contractors Pvt. Ltd. in the original assessment order completed u/s. 143(3) of the Act dated 20.03.2015. 6. Being aggrieved, an appeal was filed before the CIT(A), who dismissed the appeal of the as since no addition was made in the assessment made pursuant to notice u/s. 153A

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

disallowances, which was made Reena Engineers and Contractors Pvt. Ltd. in the original assessment order completed u/s. 143(3) of the Act dated 20.03.2015. 6. Being aggrieved, an appeal was filed before the CIT(A), who dismissed the appeal of the as since no addition was made in the assessment made pursuant to notice u/s. 153A

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 275/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

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

Section 132Section 153ASection 153CSection 153C(1)

section 153C cannot be initiated by the Assessing Officer, which finding is consistent with the precedents referred to by the Tribunal itself, does not spell out any illegality.” 3.9.7 In view of the above, when the original assessments for the assessment year 2006-07 to 2010-11 had already been completed or the time limit to complete the assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 276/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

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

Section 132Section 153ASection 153CSection 153C(1)

section 153C cannot be initiated by the Assessing Officer, which finding is consistent with the precedents referred to by the Tribunal itself, does not spell out any illegality.” 3.9.7 In view of the above, when the original assessments for the assessment year 2006-07 to 2010-11 had already been completed or the time limit to complete the assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, ERNAKULAM

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

ITA 270/COCH/2016[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

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

Section 132Section 153ASection 153CSection 153C(1)

section 153C cannot be initiated by the Assessing Officer, which finding is consistent with the precedents referred to by the Tribunal itself, does not spell out any illegality.” 3.9.7 In view of the above, when the original assessments for the assessment year 2006-07 to 2010-11 had already been completed or the time limit to complete the assessments

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 274/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

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

Section 132Section 153ASection 153CSection 153C(1)

section 153C cannot be initiated by the Assessing Officer, which finding is consistent with the precedents referred to by the Tribunal itself, does not spell out any illegality.” 3.9.7 In view of the above, when the original assessments for the assessment year 2006-07 to 2010-11 had already been completed or the time limit to complete the assessments

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 603/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 604/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 606/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 607/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 602/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

sections 153A and 153C of the Act. The Ld.AR also submitted that the SLP filed by department before the Hon’ble Supreme Court against the above order of Hon’ble Delhi High Court has already been dismissed by the Hon’ble Supreme Court reported in (2018) 257 Taxman 441 (SC). Page 5 of 7 ITA Nos. 601 to 607/Coch/2022

M/S.PRINCE ROLLER FLOUR MILLS P. LTD,PALAKKAD vs. THE ACIT, KOCHI

In the result, appeals of the assessee are allowed and the appeals of the

ITA 36/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Dec 2019AY 2009-10

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

Section 132Section 143(2)Section 153A

section 132 of the IT ACT was conducted in the residential and commercial premises of the assessee group on 5/9/2013. During the search operations, incriminating materials related to suppression in Sales and Incomes of the assessee group were unearthed in the various premises of the assessee group. Statements given by Shri. T.K. Abdul Karim, Shri. Anub Sha and Shri. Ahmed

THE ACIT, KOCHI vs. M/S.PRINCE ROLLER FLOUR MILLS P. LTD, PALAKKAD

In the result, appeals of the assessee are allowed and the appeals of the

ITA 21/COCH/2019[2009-10]Status: DisposedITAT Cochin16 Dec 2019AY 2009-10

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

Section 132Section 143(2)Section 153A

section 132 of the IT ACT was conducted in the residential and commercial premises of the assessee group on 5/9/2013. During the search operations, incriminating materials related to suppression in Sales and Incomes of the assessee group were unearthed in the various premises of the assessee group. Statements given by Shri. T.K. Abdul Karim, Shri. Anub Sha and Shri. Ahmed

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

153A should have been initiated and completed for the year under reference. The appellant's submission that the corrections in the sales bills during the year, alleged by the department to be editing for suppression, are only genuine transactions carried out during the year, which is also evident from the sufficiency of gross profit returned, correctness of stock, cash