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5 results for “disallowance”+ Section 245clear

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Key Topics

Section 11(2)8Section 143(3)7Section 407Addition to Income5Disallowance4Section 2633Section 92C3Section 115J2Section 352

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

ITA 620/COCH/2022[2009-2010]Status: DisposedITAT Cochin20 Jan 2023AY 2009-2010

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

For Appellant: Mr. Shameem Ahamed, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139Section 143(3)Section 263Section 40

disallowance in the present Assessment Year. 22. In order to remedy this position and to remove hardships which were being caused to the assessees belonging to such second category, amendments have been made in the provisions of Section 40(a) (ia) by the Finance Act, 2010. 23. Section 40(a)(ia), as amended by Finance Act, 2010, with effect from

INCOME TAX OFFICER, KOCHI vs. YOGAKSHEMA TRUST, ALUVA

In the result, the appeal filed by Revenue is dismissed

ITA 562/COCH/2024[2018]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am Assessment Year: 2018-19 The Income Tax Officer .......... Appellant 4Th Floor, Aayakar Bhavan Old Railway Station Road, Cochi 682018 [Pan: Aaaty0284A] Vs. Yogakshema Trust .......... Respondent Keshava Smrithi, Chitra Lane, Aluva 683101

For Appellant: Shri Sanjit Kumar Das, CIT-DRFor Respondent: Ms. Krishna K., Advocate
Section 11Section 11(2)Section 12Section 143(3)Section 250

disallowance of exemption against accumulation of income under Section 11(2) of the Income Tax Act. Hence, all the grounds are taken together. The appellant through an application in Form 10 submitted before the assessing authority with respect to the assessment year 2018-19, pursuant to a resolution passed by the trustees, has sought for accumulation

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

section 32 of the Act. Balance additional depreciation cannot be allowed in subsequent AY, i.e. the year under consideration – Rs. 36,21,58,356/- iii. Disallowance of pre-operative expenditure details of which were extracted by the AO vide para 9 of the draft assessment order. These pre-operative expenditure was incurred for the purpose of setting

M/S.PATHANMTHITTA DIST. CO-OP BANK LTD,PATHANAMTHITTA vs. THE DCIT, THIRUVALLA

In the result, the appeal filed by the assessee is dismissed as not maintainable and, in any case, without merit

ITA 431/COCH/2018[2014-15]Status: DisposedITAT Cochin12 Dec 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Daspathanamthitta District Dy. Cit, Circle- 1 Co-Op Bank Ltd. Thiruvalla Near Ksrtc Bus Stand Vs. Mylapara Road Pathanamthitta 689645 [Pan:Aabfp9182H] (Appellant) (Respondent)

For Appellant: Shri Aswin Gopakumar, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)

disallowed the same due to the liability being not ascertained. The assessee, Shri Gopakumar would continue, relying on past behaviour, provided for the estimated expenditure on salary, held constant for 5 years at a time. No material, though, was stated as specifically relied upon by the assessee or produced at any stage. The ld. CIT-DR, on the other hand

AMALGAM FOODS LIMITED,KOCHI vs. THE DCIT, CIRCLE-1, ALAPPUZHA, ALAPPUZHA

In the result, the assessee’s appeal is partly allowed

ITA 561/COCH/2022[2001-2002]Status: DisposedITAT Cochin14 May 2024AY 2001-2002

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm Amalgam Foods Limited Dy. Cit, Circle-1, Alappuzha Amalgam House, Bristow Road, Vs. Willingdon Island, Kochi-682 002 [Pan:Aabca 8283D] (Assessee) : (Respondent) Assessee By : None Respondent By : Smt. J. M. Jamuna Devi Date Of Hearing : 14.02.2024 : 14.05.2024 Date Of Pronouncement O R D E R Per Bench: This Is An Appeal By The Assessee, Directed Against The Order Dated 28.03.2022 By The Commissioner Of Income-Tax (Appeals), Income Tax Department [Cit(A)], Dismissing The Assessee’S Appeal Contesting It’S Assessment Under Section 143(3) Read With Section 254 Of The Income-Tax Act, 1961 (The Act) Dated 26.12.2019, For Assessment Year (Ay) 2001-2002. 2. None Appeared For & On Behalf Of The Assessee-Appellant When The Appeal Was Called Out For Hearing. Taking Note Of The Request Dated 05.02.2024 By Sri R. Srinivasan, Ca, The Learned Counsel For The Assessee, That His Personal Appearance May Be Dispensed With & The Matter Decided After Considering Written Submissions, Enclosed Along With, The Hearing In The Matter Was Proceeded With.

For Appellant: NoneFor Respondent: Smt. J. M. Jamuna Devi
Section 143(3)Section 254

section 254 of the Income-tax Act, 1961 (the Act) dated 26.12.2019, for assessment year (AY) 2001-2002. 2. None appeared for and on behalf of the assessee-appellant when the appeal was called out for hearing. Taking note of the request dated 05.02.2024 by Sri R. Srinivasan, CA, the learned Counsel for the assessee, that his personal appearance