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13 results for “disallowance”+ Section 269clear

Sorted by relevance

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Key Topics

Section 153A27Section 8019Section 143(3)13Addition to Income12Section 139(1)10Disallowance10Section 14A8Deduction8Section 1327Section 153

VAM GROUP HI-TECH ENGINEERING PRIVATE LIMITED,ALAPPUZHA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, ALAPPUZHA, ALAPPUZHA

In the result, the appeal filed by the assessee is hereby partly allowed

ITA 346/COCH/2024[2012-13]Status: DisposedITAT Cochin26 Sept 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Vam Group Hi-Tech Engineering Dcit, Circle - 1 Pvt. Ltd. Alappuzha X/685, Vam House, Vs. Pathirappally P.O., Alappuzha 688521 [Pan: Aaacv6606N] (Appellant) (Respondent)

For Appellant: Shri R. KrishnanFor Respondent: Smt. Girly Albert, Sr. D.R
Section 10(34)Section 14A

269 wherein it was held as under: 3 Vam Group Hi-Tech Engineering Pvt. Ltd. 6. In a series of judgments it has been held that the disallowance under section

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

5
Section 1435
Search & Seizure5
ITA 267/COCH/2021[2012-2013]Status: Disposed
ITAT Cochin
31 Jul 2025
AY 2012-2013
For Appellant: \nShri G. Surendranath Rao, CAFor Respondent: \nShri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

disallowance as held\nby the Hon'ble Madras High Court in the case of Pr.CIT v. Marg\nLtd. [2017] 396 ITR 580 and the decision of the Hon'ble Rajasthan\nHigh Court in the case of CIT v. Pink City Developers [2017] 398\nITR 153. There is no embargo even to reject the books of account in\nthe assessment made

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

disallowance as held by the Hon'ble Madras High Court in the case of Pr.CIT v. Marg Ltd. [2017] 396 ITR 580 and the decision of the Hon’ble Rajasthan High Court in the case of CIT v. Pink City Developers [2017] 398 ITR 153. There is no embargo even to reject the books of account in the assessment made

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

disallowance as held by the Hon'ble Madras High Court in the case of Pr.CIT v. Marg Ltd. [2017] 396 ITR 580 and the decision of the Hon’ble Rajasthan High Court in the case of CIT v. Pink City Developers [2017] 398 ITR 153. There is no embargo even to reject the books of account in the assessment made

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

disallowance as held by the Hon'ble Madras High Court in the case of Pr.CIT v. Marg Ltd. [2017] 396 ITR 580 and the decision of the Hon’ble Rajasthan High Court in the case of CIT v. Pink City Developers [2017] 398 ITR 153. There is no embargo even to reject the books of account in the assessment made

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

disallowance as held by the Hon'ble Madras High Court in the case of Pr.CIT v. Marg Ltd. [2017] 396 ITR 580 and the decision of the Hon’ble Rajasthan High Court in the case of CIT v. Pink City Developers [2017] 398 ITR 153. There is no embargo even to reject the books of account in the assessment made

ASIANET SATELLITE COMMUNICATIONS LIMITED,THIRUVANANTHAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee stands allowed

ITA 475/COCH/2025[2018-19]Status: DisposedITAT Cochin08 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

For Appellant: Shri Raghunathan S, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR
Section 40A(7)

section (43B), the provisions of gratuity payable to approved gratuity fund is allowable as deduction u/s. 40A(7) of the Act as held by the Hon'ble Kerala High Court in the case of CIT vs. Common Welfare Trust (P.) Ltd. [2004] 269 ITR 290 (Ker.). 8. On the other hand, ld. Sr. DR submits that in absence of claim

ASIANET SATELLITE COMMUNICATIONS LIMITED,THIRUVANANTHAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee stands allowed

ITA 474/COCH/2025[2017-18]Status: DisposedITAT Cochin08 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K, Jm

For Appellant: Shri Raghunathan S, AdvocateFor Respondent: Smt. Leena Lal, Sr. DR
Section 40A(7)

section (43B), the provisions of gratuity payable to approved gratuity fund is allowable as deduction u/s. 40A(7) of the Act as held by the Hon'ble Kerala High Court in the case of CIT vs. Common Welfare Trust (P.) Ltd. [2004] 269 ITR 290 (Ker.). 8. On the other hand, ld. Sr. DR submits that in absence of claim

YENKEY ROLLER FLOUR MILLS,CALICUT vs. DCIT C-1(1), KOZHIKKODE

In the result, the appeal filed by the appellant stands allowed

ITA 522/COCH/2023[2006-2007]Status: DisposedITAT Cochin14 May 2025AY 2006-2007

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 147Section 148Section 149

disallowance on account of excess wastage and depreciation, etc. Subsequently, the AO sought to reopen the assessment by issuing notice u/s. 148 of the Act on 23.03.2013 after recording the following reasons u/s. 147 of the Act:- "Information has been received from investigation Wing Calicut that bank account No. 1331 in the name of M/S. M.P. Traders shows huge credits

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

disallowed. Addition:5,038/- I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019 Accordingly, the assessment was completed as under: Income from Business[as returned] Rs. 47,72,756/- Addition (as per para 5.3 Rs.1,08,37,719/- Addition (as per para 5.4) Rs. 5,038/- Total Rs.1,56,15,513/- Less: Chapter VIA Deduction (80G) Rs. 2500/- Total

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

disallowed. Addition:5,038/- I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019 Accordingly, the assessment was completed as under: Income from Business[as returned] Rs. 47,72,756/- Addition (as per para 5.3 Rs.1,08,37,719/- Addition (as per para 5.4) Rs. 5,038/- Total Rs.1,56,15,513/- Less: Chapter VIA Deduction (80G) Rs. 2500/- Total

M/S. PARAVUR SERVICE CO-OPERATIVE BANK,KOLLAM vs. INCOME TAX OFFICER, WARD 2, KOLLAM

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

disallowing the certificate issued by the statutory authority under the Kerala Co-operative Societies Act. E. The CIT(Appeal) went wrong in finding that appellant is not eligible for deduction for the interest income received u/s 80P(2)(d) . The issues covered in favour of the appellant of the decision of the Kerala High Court in the case of Principal

MR.P.C.JOSE,,COCHIN vs. DCIT, COCHIN

In the result, the assessee’s appeal is dismissed, and the Revenue’s appeal is partly allowed and partly allowed for statistical purposes

ITA 54/COCH/2012[2008-09]Status: DisposedITAT Cochin23 Apr 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Dasp.C. Jose Deputy Commissioner Of Prop. Brothers Agencies Income Tax, Circle-2(1) Jews Street Vs. Kochi Ernakulam 682031 [Pan: Abbpj8250F] (Appellant) (Respondent) Deputy Commissioner Of P.C. Jose Income Tax, Circle-2(1) Prop. Brothers Agencies Kochi Vs. Jews Street Ernakulam 682031 [Pan: Abbpj8250F] (Appellant) (Respondent)

For Appellant: ----- None -----For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)

section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 29.12.2010 for Assessment Year (AY) 2008-09. ITA Nos. 54& 84/Coch/2012 (AY: 2008-09) P.C. Jose v. Dy CIT / Dy. CIT v. P.C. Jose Ex-parte Order 2. The appeals were heard at length on 10.08.2023, covering all the issues, including the principal one, being the assessment