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6 results for “disallowance”+ Section 161(1)clear

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Key Topics

Section 153A20Section 153D8Addition to Income6Section 1324Section 153A(1)(a)4Section 153A(1)(b)4Section 1534Section 40A(3)3Section 143(3)2

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

ITA 1828/DEL/2015[2011-12]Status: DisposedITAT Dehradun15 Sept 2023AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

For Appellant: Smt Shashi M. Kapila, AdvFor Respondent: Sh. Mayank Kumar, JCIT, DR
Section 143(3)Section 32Section 44B

section 44BB of the Act. 6. M/s. MB Petroleum Services LLC is a non-resident company incorporated under the laws of Oman, engaged in the business of providing services and facilities in connection with prospecting/ extraction/ production of mineral oil. The return of income was filed electronically for AY 2011-12 by the assessee on 30.09.2011 declaring loss

Disallowance2

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 166/DDN/2019[2010-11]Status: DisposedITAT Dehradun27 May 2022AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

161 & 165/DDN/2019 (A.Ys. : 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sanjay Bansal Vs. DCIT 32/4, EC Road, Central Circle Dehradun Dehradun State Uttarakhand-248001 PAN : ACZPB 9725 A (APPELLANT) (RESPONDENT) Assessee by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Revenue by Shri Sanjay Pandey, CIT-D.R. Date of hearing

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 164/DDN/2019[2009-10]Status: DisposedITAT Dehradun27 May 2022AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

161 & 165/DDN/2019 (A.Ys. : 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sanjay Bansal Vs. DCIT 32/4, EC Road, Central Circle Dehradun Dehradun State Uttarakhand-248001 PAN : ACZPB 9725 A (APPELLANT) (RESPONDENT) Assessee by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Revenue by Shri Sanjay Pandey, CIT-D.R. Date of hearing

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 163/DDN/2019[2008-09]Status: DisposedITAT Dehradun27 May 2022AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

161 & 165/DDN/2019 (A.Ys. : 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sanjay Bansal Vs. DCIT 32/4, EC Road, Central Circle Dehradun Dehradun State Uttarakhand-248001 PAN : ACZPB 9725 A (APPELLANT) (RESPONDENT) Assessee by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Revenue by Shri Sanjay Pandey, CIT-D.R. Date of hearing

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 165/DDN/2019[2013-14]Status: DisposedITAT Dehradun27 May 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

Section 132Section 153Section 153ASection 153A(1)(a)Section 153A(1)(b)Section 153D

161 & 165/DDN/2019 (A.Ys. : 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013-14) Sanjay Bansal Vs. DCIT 32/4, EC Road, Central Circle Dehradun Dehradun State Uttarakhand-248001 PAN : ACZPB 9725 A (APPELLANT) (RESPONDENT) Assessee by Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Revenue by Shri Sanjay Pandey, CIT-D.R. Date of hearing

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

ITA 215/DDN/2025[2023-24]Status: DisposedITAT Dehradun08 Apr 2026AY 2023-24
Section 115BSection 133ASection 139Section 143(3)Section 250Section 250(2)Section 40A(3)Section 40aSection 69ASection 69C

disallowance made by the AO. Ground of appeal No.2 raised by the Revenue is thus dismissed. 12. Grounds of appeal Nos. 3 & 4 raised by the Revenue are with respect to the findings of ld. CIT(A) in disregarding the action of AO in treating the additional income of INR 3.89 crores offered during the course of survey on account