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23 results for “disallowance”+ Deemed Dividendclear

Sorted by relevance

Mumbai2,166Delhi1,211Chennai559Kolkata496Bangalore417Ahmedabad322Pune212Cochin148Hyderabad141Chandigarh128Jaipur128Raipur116Visakhapatnam58Indore50Lucknow43Surat42Amritsar35Cuttack31Karnataka29Guwahati23Nagpur19SC18Panaji17Agra15Rajkot9Telangana8Jodhpur6Jabalpur6Ranchi4Punjab & Haryana3Dehradun3Calcutta3Varanasi3Orissa2A.K. SIKRI ROHINTON FALI NARIMAN1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Addition to Income23Section 8020Disallowance18Section 4015Deduction12Section 143(3)11Section 25010Section 44A5Depreciation5Section 80I

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: Heard

Showing 1–20 of 23 · Page 1 of 2

4
Section 92C4
Section 143(2)3
ITAT Guwahati
05 Apr 2023
AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. SHRI PANNALAL BHANSALI, GUWAHATI

In the result, appeal of the revenue as well as the Cross

ITA 428/GTY/2019[2016-17]Status: DisposedITAT Guwahati31 Aug 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17

For Respondent: Shri P. S. Thuingaleng, ACIT
Section 10(38)Section 143(2)Section 143(3)Section 68

deemed dividend u/s. 2(22)(e) of the Act arose in this respect? 8.2. Ld. CIT(A) has not conducted any enquiry himself or caused to conduct an enquiry for examination of these transactions which have been claimed to be executed in the preceding years so as to ascertain whether these have been adequately subjected to taxation under the relevant

MEGHALAYA POWER GENERATION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 361/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

deem it proper to restore this issue to ld. AO before whom the assessee shall file complete reconciliation statement so as to explain that there is no difference of the alleged amount of Rs. 58,48,88,574/-. In case the assessee is able to reconcile the said difference to the satisfaction of ld. AO, the alleged addition shall stand

MEGHALAYA ENERGY CORPORATION LIMITED, (GPF TRUST),SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 364/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

deem it proper to restore this issue to ld. AO before whom the assessee shall file complete reconciliation statement so as to explain that there is no difference of the alleged amount of Rs. 58,48,88,574/-. In case the assessee is able to reconcile the said difference to the satisfaction of ld. AO, the alleged addition shall stand

MEGHALAYA POWER DISTRIBUTION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 362/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

deem it proper to restore this issue to ld. AO before whom the assessee shall file complete reconciliation statement so as to explain that there is no difference of the alleged amount of Rs. 58,48,88,574/-. In case the assessee is able to reconcile the said difference to the satisfaction of ld. AO, the alleged addition shall stand

MEGHALAYA ENERGY CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 363/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

deem it proper to restore this issue to ld. AO before whom the assessee shall file complete reconciliation statement so as to explain that there is no difference of the alleged amount of Rs. 58,48,88,574/-. In case the assessee is able to reconcile the said difference to the satisfaction of ld. AO, the alleged addition shall stand

MEGHALAYA POWER TRANSMISSION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 360/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

deem it proper to restore this issue to ld. AO before whom the assessee shall file complete reconciliation statement so as to explain that there is no difference of the alleged amount of Rs. 58,48,88,574/-. In case the assessee is able to reconcile the said difference to the satisfaction of ld. AO, the alleged addition shall stand

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

deeming fiction establishes that the same has been introduced to negate another available view and hence the scope of Explanation 2 to section 37(1) of the Act is limited to the fiction created and the same cannot be extended to earlier years. For that we rely on the judgment of the Coordinate Bench of Raipur in case of ACIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI vs. NUMALIGARH REFINERY LIMITED, GUWAHATI

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

deeming fiction establishes that the same has been introduced to negate another available view and hence the scope of Explanation 2 to section 37(1) of the Act is limited to the fiction created and the same cannot be extended to earlier years. For that we rely on the judgment of the Coordinate Bench of Raipur in case of ACIT

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

deeming fiction establishes that the same has been introduced to negate another available view and hence the scope of Explanation 2 to section 37(1) of the Act is limited to the fiction created and the same cannot be extended to earlier years. For that we rely on the judgment of the Coordinate Bench of Raipur in case of ACIT

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

deeming fiction establishes that the same has been introduced to negate another available view and hence the scope of Explanation 2 to section 37(1) of the Act is limited to the fiction created and the same cannot be extended to earlier years. For that we rely on the judgment of the Coordinate Bench of Raipur in case of ACIT

NUMALIGARH REFINERY LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

deeming fiction establishes that the same has been introduced to negate another available view and hence the scope of Explanation 2 to section 37(1) of the Act is limited to the fiction created and the same cannot be extended to earlier years. For that we rely on the judgment of the Coordinate Bench of Raipur in case of ACIT

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

deeming fiction establishes that the same has been introduced to negate another available view and hence the scope of Explanation 2 to section 37(1) of the Act is limited to the fiction created and the same cannot be extended to earlier years. For that we rely on the judgment of the Coordinate Bench of Raipur in case of ACIT

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

deeming fiction establishes that the same has been introduced to negate another available view and hence the scope of Explanation 2 to section 37(1) of the Act is limited to the fiction created and the same cannot be extended to earlier years. For that we rely on the judgment of the Coordinate Bench of Raipur in case of ACIT

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

deeming fiction establishes that the same has been introduced to negate another available view and hence the scope of Explanation 2 to section 37(1) of the Act is limited to the fiction created and the same cannot be extended to earlier years. For that we rely on the judgment of the Coordinate Bench of Raipur in case of ACIT

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

deeming fiction establishes that the same has been introduced to negate another available view and hence the scope of Explanation 2 to section 37(1) of the Act is limited to the fiction created and the same cannot be extended to earlier years. For that we rely on the judgment of the Coordinate Bench of Raipur in case of ACIT