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7 results for “disallowance”+ Section 234Dclear

Sorted by relevance

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Key Topics

Section 15417Section 220(2)12Section 244A12Section 234D8Section 2507Rectification u/s 1547Section 244a6Section 1536Section 234B3

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

Appeal is allowed

ITA 233/COCH/2024[2006-2007]Status: DisposedITAT Cochin23 Oct 2024AY 2006-2007

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

234D interest on the ground that the correct relevant time period is 8 months than 9 months taken by the lower authorities. We are of the considered view that the instant issue is more of reconciliation and factual verification than requiring an apt adjudication on our part. We accordingly restore the same back to the Assessing Officer for his fresh

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

In the result, the appeal by the assessee is dismissed

ITA 284/COCH/2024[2008-2009]Status: DisposedITAT Cochin27 May 2025AY 2008-2009

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

For Appellant: Shri Naresh C, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115Section 142(1)Section 143(2)Section 143(3)Section 154Section 234BSection 234DSection 250

234D instead of 234B. e) The date of the last payment of tax has been wrongly mentioned as 21- 12-2014 instead of 21-2-2014. Vide demand notice dated 26-3-2015, the demand raised amounts to Rs.5,05,25,210/- However, as per our workings, the refund due amounts to Rs.31,65,41,606/- The above mentioned mistakes