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5 results for “disallowance”+ Section 271Eclear

Sorted by relevance

Mumbai47Chennai30Bangalore28Delhi25Indore19Ahmedabad13Hyderabad13Kolkata10Agra8Jaipur7Surat7Panaji5Cochin5Pune4Visakhapatnam3Nagpur2Chandigarh2Raipur2SC1Jabalpur1

Key Topics

Section 269S37Section 271D23Section 80P7Section 143(3)5Deduction5Penalty5Section 2744Section 271E4Cash Deposit4Section 80P(2)

M/S. THE THIRUNELLY SERVICE CO-OPERATIVE BANK,WAYANAD vs. JCIT, RANGE-2, KOZHIKODE

In the result, appeal filed by the assessee stands dismissed

ITA 421/COCH/2025[2015-16]Status: DisposedITAT Cochin04 Aug 2025AY 2015-16
For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 269SSection 271DSection 274Section 80P

disallowing the claim for deduction u/s. 80P by holding that the assessee is dealing with the non-members. 5. Being aggrieved, an appeal was filed before the CIT(A). While matter stood thus, the AO noticed that assessee violated the provisions of section 269SS of the Act by accepting cash deposits and repaid the deposits in cash. Therefore, made

2

PANAMARAM SERVICE CO-OPERATIVE BANK LTD,PANAMARAM vs. JCIT, RANGE-2, KOZHIKODE

In the result, appeal filed by the assessee stands dismissed

ITA 432/COCH/2025[2015-16]Status: DisposedITAT Cochin14 Aug 2025AY 2015-16

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

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 269SSection 271DSection 271ESection 274Section 80PSection 80P(2)

disallowing the claim for deduction u/s. 80P by holding that the assessee is dealing with the non-members. 5. Being aggrieved, an appeal was filed before the CIT(A). While matter stood thus, the AO noticed that assessee violated the provisions of section 269SS of the Act by accepting cash deposits and repaid the deposits in cash. Therefore, made

PANAMARAM SERVICE CO-OPERATIVE BANK LTD,PANAMARAM, WAYANAD vs. JCIT, RANGE-2, KOZHIKODE

In the result, appeal filed by the assessee stands dismissed

ITA 433/COCH/2025[2015-16]Status: DisposedITAT Cochin14 Aug 2025AY 2015-16

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

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 269SSection 271DSection 271ESection 274Section 80PSection 80P(2)

disallowing the claim for deduction u/s. 80P by holding that the assessee is dealing with the non-members. 5. Being aggrieved, an appeal was filed before the CIT(A). While matter stood thus, the AO noticed that assessee violated the provisions of section 269SS of the Act by accepting cash deposits and repaid the deposits in cash. Therefore, made

M/S THE PANNIYANKARA SERVICE CO-OP BANK LTD,KOZHIKODE vs. THE JOINT COMMISSIONER OF INCOME TAX , RANGE 1, KOZHIKODE

In the result, the appeal filed by the assessee is dismissed

ITA 910/COCH/2022[2015-16]Status: DisposedITAT Cochin21 May 2025AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Arun Raj S, AdvocateFor Respondent: Smt.Veni Raj, CIT-DR
Section 143(3)Section 269SSection 271Section 271DSection 273BSection 275(1)(c)Section 80PSection 80P(2)(a)

disallowing the deduction claimed u/s.80P. The assessed income for the Assessment Year 2015-16 is Rs.1,48,86,392. During the course of assessment proceedings, it has come to light that there were violation of section 269SS and the assessing officer referred the case for initiation of penalty u/s.271D on 01.01.2018. Accordingly, penalty proceedings u/s.271D was initiated on 03.01.2018. Thereafter

M/S. THE THIRUNELLY CO-OPERATIVE BANKLTD.,WAYANAD vs. JCIT RANGE-2, KOZHIKODE

In the result, appeal filed by the assessee stands dismissed

ITA 420/COCH/2025[2015-16]Status: DisposedITAT Cochin04 Aug 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 269SSection 271DSection 274Section 80P

271E of the Act respectively. M/s. Thirunelly Service Co-op. Bank Ltd. 2. Since both the appeals involve identical facts and issues, the appeals were heard together and disposed of vide this common order. 3. For the sake of convenience and clarity, facts relevant to A.Y. 2015-16 in ITA No. 420/Coch/2025 are stated herein. 4. Brief facts