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4 results for “disallowance”+ Section 80D(2)(b)clear

Sorted by relevance

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Key Topics

Section 80C7Section 153A5Section 153C4Deduction4Disallowance4Addition to Income4Section 142(1)2Section 158B2

INCOME TAX OFFICER, DELHI vs. MOHD RIZWAN, DELHI

In the result, addition of Rs

ITA 3535/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22
For Appellant: NoneFor Respondent: Shri Abhijeet Kumar, Sr. DR
Section 144Section 80C

B' and 'C'. The purchases and sales shown in these register match with financials of the appellant.\nAnother basis for doubting the purchases is that the signatures on invoices in the cases of suppliers mentioned at sl.no. 1,2,3,4,5,6,7,8,9 and 12 are in similar handwritings and with same pen. This finding

ACIT, CENTRAL CIRCLE-20, NEW DELHI vs. GAUTAM GULATI, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 7030/DEL/2018[2011-12]Status: DisposedITAT Delhi
17 Feb 2022
AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhry

Section 132Section 132(1)Section 153ASection 158BSection 80C

disallowance of deductions u/s 80C, 80G and 80D of the Act etc. Aggrieved by the order of AO, Assessee carried the matter before the CIT(A) who vide order dated 08.08.2018 in Appeal Nos. 372 to 374, 384, 385, 397 & 398/16-17 granted substantial relief to the assessee. Aggrieved by the order of CIT(A), Revenue is now before

VIJAY GUPTA,DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 1687/DEL/2017[2012-13]Status: DisposedITAT Delhi20 May 2022AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Kul Bharat[Assessment Year : 2012-13] Vijay Gupta, Vs Ito, H.No.538, Pipe Line Road, Ward-34(1), Khasra No.154, Chhoti Pooth Civic Centre, Jln (Pooth Khurd), Bawana, Marg, New Delhi. Delhi-110039. Pan-Ajdpg6741Q Appellant Respondent Appellant By None Respondent By Shri Umesh Takyar, Sr.Dr Date Of Hearing 28.04.2022 Date Of Pronouncement 20.05.2022

Section 142(1)Section 143(1)Section 143(2)Section 80C

disallowance of deduction claimed u/s 80C & 80D of the Act. Thus, the AO assessed the income at Rs.1,72,99,692/-, against the income of Rs.5,18,781/- declared by the assessee. 4. Aggrieved against this, the assessee preferred appeal before Ld.CIT(A), who after considering the submissions of the assessee, partly allowed the appeal of the assessee. Thereby, Ld.CIT

MEENA GUPTA,DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 464/DEL/2019[2012-13]Status: DisposedITAT Delhi21 Nov 2024AY 2012-13

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 153CSection 153DSection 234ASection 69ASection 80C

2. That in any case and in any view of the matter, action of Ld. CIT(A) in not quashing the impugned assessment order passed by Ld. AO u/s 153C/144, is bad in law and against incriminating material was found as a result of search. 3. That having regard to the facts and circumstances of the case