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5 results for “disallowance”+ Section 234clear

Sorted by relevance

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Key Topics

Section 54F11Section 408Section 698Deduction5Disallowance5Section 1324Section 153C4Section 142(1)4Section 684Section 194C

REJI KRISHNAN,TRIVANDRUM vs. ITO, WARD-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed and the stay application is dismissed as infructuous

ITA 267/COCH/2024[AY 2018-2019]Status: DisposedITAT Cochin26 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Appellant: Dr. Abhishek Murali, CAFor Respondent: Sri. Sanjit Kumar Das, CIT-DR
Section 143(2)Section 234Section 54F

Section 54F and all sales can be reinvested only 1 House Property, which is totally opposed to the established law. (vi) Further the case laws relied upon by the AO/CIT(A) are completely different from theAppellant's case and relate to a single sale of Long Term Capital Asset. In the Appellant': case there are 2 separate transactions of sale

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

4
Unexplained Cash Credit4
Unexplained Investment4

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

section 234 A and 2348. The Hon. Tribunal vide its order in ITA No.916 to 919/Coch/2022 dated 2/05/2024 in the case of Santhimadom Ayurniketan Trust has remanded the issue back to CIT(A) for fresh consideration. Copy of the ITAT order is attached herewith.” In the above said written submission, the assessee is not pressing ground

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

section 234 A and 2348. The Hon. Tribunal vide its order in ITA No.916 to 919/Coch/2022 dated 2/05/2024 in the case of Santhimadom Ayurniketan Trust has remanded the issue back to CIT(A) for fresh consideration. Copy of the ITAT order is attached herewith.” In the above said written submission, the assessee is not pressing ground

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

section 234 A and 2348. The Hon. Tribunal vide its order in ITA No.916 to 919/Coch/2022 dated 2/05/2024 in the case of Santhimadom Ayurniketan Trust has remanded the issue back to CIT(A) for fresh consideration. Copy of the ITAT order is attached herewith.” In the above said written submission, the assessee is not pressing ground

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

section 234 A and 2348. The Hon. Tribunal vide its order in ITA No.916 to 919/Coch/2022 dated 2/05/2024 in the case of Santhimadom Ayurniketan Trust has remanded the issue back to CIT(A) for fresh consideration. Copy of the ITAT order is attached herewith.” In the above said written submission, the assessee is not pressing ground