BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

129 results for “disallowance”+ Section 11(4)clear

Sorted by relevance

Mumbai15,455Delhi12,707Bangalore4,482Chennai4,384Kolkata3,870Ahmedabad2,001Pune1,724Hyderabad1,612Jaipur1,292Surat910Indore770Chandigarh760Raipur618Karnataka544Rajkot460Cochin452Visakhapatnam409Amritsar406Nagpur374Lucknow330Cuttack316Panaji219Jodhpur176Agra169Telangana142Guwahati129SC117Allahabad116Patna112Ranchi111Dehradun97Calcutta88Varanasi47Jabalpur46Kerala44Punjab & Haryana21Rajasthan11Orissa10Himachal Pradesh7A.K. SIKRI ROHINTON FALI NARIMAN5Gauhati2ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1D.K. JAIN JAGDISH SINGH KHEHAR1RANJAN GOGOI PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Tripura1Uttarakhand1MADAN B. LOKUR S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1H.L. DATTU S.A. BOBDE1

Key Topics

Section 25079Addition to Income70Section 80I61Section 143(3)52Disallowance48Section 143(1)33Section 36(1)(va)32Section 6830Section 153A28

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI

In the result, appeal of the revenue and the cross-objection of the assessee are dismissed

ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]

For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G

4). I, therefore, delete the disallowance of Rs.5,26,969/- following decisions cited above. (10.5) The ad-hoc disallowance in my view is unwarranted. The A/O has not brought on record any material for such disallowance. In fact, he himself has written off that the disallowance is made on the basis of possibility that the expenditure

Showing 1–20 of 129 · Page 1 of 7

Section 143(2)28
Deduction28
Natural Justice11

GOMATI CO-OPERATIVE MILK PRODUCERS UNION LIMITED,AGARTALA vs. ACIT-NATIONAL-E-ASSEMENT CENTRE, NEW DELHI

ITA 136/GTY/2023[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 143(3)Section 250Section 5Section 56Section 80PSection 80P(2)(d)Section 80P(4)

disallowed by the ld. AO by treating it as income from other sources u/s 56 of the Act. Aggrieved, the assessee filed 1st appeal before the ld. CIT(A). The ld. CIT(A) 4. vide order dated 27.03.2023 dismissed the appeal of the assessee. 5. Aggrieved, the assessee filed the present appeal before the Tribunal. 6. Heard the representatives

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

ITA 72/GTY/2020[2011-12]Status: DisposedITAT Guwahati03 Mar 2023AY 2011-12

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

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

disallowance can be made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted by the Rajasthan High Court in the case of Jai Steel (India), Jodhpur (supra). Besides, as rightly pointed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

ITA 73/GTY/2020[2013-14]Status: DisposedITAT Guwahati03 Mar 2023AY 2013-14

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

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

disallowance can be made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted by the Rajasthan High Court in the case of Jai Steel (India), Jodhpur (supra). Besides, as rightly pointed

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

4) For that in the facts and circumstances of the case theadditions/disallowances made u/s 153A of the IT Act 1961 was beyond the scope of the said section and hence bad in law and hence the order be quashed and/or the addition/ disallowances be deleted. (5) For that in the facts and circumstances of the case the additions/disallowancesmade u/s153A

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

4) For that in the facts and circumstances of the case theadditions/disallowances made u/s 153A of the IT Act 1961 was beyond the scope of the said section and hence bad in law and hence the order be quashed and/or the addition/ disallowances be deleted. (5) For that in the facts and circumstances of the case the additions/disallowancesmade u/s153A

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

4) For that in the facts and circumstances of the case theadditions/disallowances made u/s 153A of the IT Act 1961 was beyond the scope of the said section and hence bad in law and hence the order be quashed and/or the addition/ disallowances be deleted. (5) For that in the facts and circumstances of the case the additions/disallowancesmade u/s153A

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

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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: HeardITAT Guwahati05 Apr 2023AY 2019-20

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

Section 143(3)Section 250Section 44A

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

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

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal before

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date of payment made Particulars Amount (Rs.) 1. 18/11/2016 As per details cash payment 86,450/- 2. 19/11/2016 As per details cash payment 91,600/- 3. 20/11/2016 As per details cash payment 26,750/- 4. 20/11/2016

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date of payment made Particulars Amount (Rs.) 1. 18/11/2016 As per details cash payment 86,450/- 2. 19/11/2016 As per details cash payment 91,600/- 3. 20/11/2016 As per details cash payment 26,750/- 4. 20/11/2016

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date of payment made Particulars Amount (Rs.) 1. 18/11/2016 As per details cash payment 86,450/- 2. 19/11/2016 As per details cash payment 91,600/- 3. 20/11/2016 As per details cash payment 26,750/- 4. 20/11/2016

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date of payment made Particulars Amount (Rs.) 1. 18/11/2016 As per details cash payment 86,450/- 2. 19/11/2016 As per details cash payment 91,600/- 3. 20/11/2016 As per details cash payment 26,750/- 4. 20/11/2016

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date of payment made Particulars Amount (Rs.) 1. 18/11/2016 As per details cash payment 86,450/- 2. 19/11/2016 As per details cash payment 91,600/- 3. 20/11/2016 As per details cash payment 26,750/- 4. 20/11/2016

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date of payment made Particulars Amount (Rs.) 1. 18/11/2016 As per details cash payment 86,450/- 2. 19/11/2016 As per details cash payment 91,600/- 3. 20/11/2016 As per details cash payment 26,750/- 4. 20/11/2016

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date of payment made Particulars Amount (Rs.) 1. 18/11/2016 As per details cash payment 86,450/- 2. 19/11/2016 As per details cash payment 91,600/- 3. 20/11/2016 As per details cash payment 26,750/- 4. 20/11/2016

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

section 40A(3) of the Income-tax Act, 1961 which are debited in the Profit & loss account Details are as under:- Sl. No Date of payment made Particulars Amount (Rs.) 1. 18/11/2016 As per details cash payment 86,450/- 2. 19/11/2016 As per details cash payment 91,600/- 3. 20/11/2016 As per details cash payment 26,750/- 4. 20/11/2016