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163 results for “disallowance”+ Natural Justiceclear

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Key Topics

Section 26394Addition to Income53Section 143(3)51Section 12A47Disallowance42Section 14730Natural Justice22Section 14821Deduction21Condonation of Delay

DHANESWAR RATH INSTITUTE OF ENGINEERING AND MEDICAL SCIENCES,CUTTACK vs. CIT(EXEMPTION), HYDERABAD

In the result, appeal of the assesse is allowed

ITA 134/CTK/2021[2016-17]Status: DisposedITAT Cuttack17 May 2022AY 2016-17
For Appellant: Shri D.Parida/C.ParidaFor Respondent: Shri M.K.Goutam
Section 11Section 143(3)Section 263

natural justice. Ld A.R. of the assessee also submitted that in the previous assessment years, the assessee has never taken cost of fixed assets as application u/s.11 and the assessment orders were passed accepting the returned income by the assessee. 10. Ld A.R. of the assessee submitted that if the CIT(E) was under the impression that

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Showing 1–20 of 163 · Page 1 of 9

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Section 4017
Exemption17
ITA 42/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 43/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. SITANSU SEKHAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 38/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 41/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 45/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 44/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 40/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. MAMATA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 47/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD , BHADRAK vs. PARBATI MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 49/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. SMT. KUNTALA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 50/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. KISHORE KUMAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 48/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ITO, BHADRAK WARD, BHADRAK vs. AMRUTA PREETAM MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 46/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

natural justice. In the instant case, the A.O. failed to perform his twin duties that of the investigator and adjudicator resulting in the additions being vitiated in the process. 18.12 Our view is supported by the judgment of the Hon’ble Apex Court in the case of CIT –vs- Odeon Builders (P) Ltd. reported in 110 Taxman.com 64 (SC) involving

ASHOK BRICKS INDUSTRIES PRIVATE LIMITED ,BELPAHAR R S vs. ASST COMMISSIONER OF INCOME TAX , ROURKELA CIRCLE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 182/CTK/2025[2018-19]Status: DisposedITAT Cuttack26 May 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115JSection 143(3)Section 250Section 56(2)(viib)

natural justice. 7) That the appellant craves to add, modify, withdraw or substitute any ground or grounds before or at the time of hearing.” I.T.A. No.: 182/CTK/2025 Assessment Year: 2018-19 Ashok Bricks Industries Private Limited. 3. Brief facts of the case are that the assessee is a company and had filed its return of income on 7.1.2019 showing total

RIDDHI SIDDHI GASES PRIVATE LIMITED,KEONJHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK, CUTTACK

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

ITA 38/CTK/2024[2014-15]Status: DisposedITAT Cuttack27 Mar 2024AY 2014-15

Bench: Before Shri George Mathan, Judicialassessment Year : 2014-15 Riddhi Hi Sidhi Sidhi Gases Gases Pvt Pvt Vs. Dcit, Circle Dcit, Circle-1(1), Ltd.,At-Bhadrasahi, Bhadrasahi, Po: Po: Cuttack Barbil, Dist: Keonjhar Barbil, Dist: Keonjhar Pan/Gir No Pan/Gir No.Aadcr 1309 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.K.Mishra, Adv P.K.Mishra, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr : Shri S.C.Mohanty, Ld Sr Dr Date Of Hearing : 27/0 03/2024 Date Of Pronouncement : 27/0 /03/2024 O R D E R This Is An Appeal Filed By The Assessee Aga This Is An Appeal Filed By The Assessee Against The Order Of The Ld Inst The Order Of The Ld Cit(A), Cit(A), Nfac, Nfac, Delhi Delhi Dated 2.1.2024 In In Appeal Appeal No. No.Cit(A), Cuttack/10329/2016 9/2016-17 For The Assessment Year 2014 2014-15. 2. Shri, P.K.Mishra P.K.Mishra, Ld Ar Appeared For The Assessee. Shri S.C.Mohanty, D Ar Appeared For The Assessee. Shri S.C.Mohanty, Ld Sr Dr Represented On Behalf Of The Revenue. Represented On Behalf Of The Revenue.

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri S.C.Mohanty, ld Sr DR
Section 133(6)

natural justice made the disallowance, confirmed the disallowance made by the Assessing Officer. It was the submission that if the issues

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ODISHA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 175/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior Period expenses/adjustment

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 64/CTK/2017[2009-10]Status: DisposedITAT Cuttack12 Sept 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior Period expenses/adjustment

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 173/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior Period expenses/adjustment

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 267/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior Period expenses/adjustment

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

ITA 130/CTK/2019[2013-14]Status: DisposedITAT Cuttack12 Sept 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

disallowance. Thus there is violation of principles of natural justice & Rule-46A. Assessee's appeal a) The Prior Period expenses/adjustment