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113 results for “disallowance”+ Section 23(1)(a)clear

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Key Topics

Section 80I97Addition to Income67Disallowance62Section 143(3)52Section 25049Section 153C33Deduction32Section 6827Section 153A22Section 80

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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Section 14819
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D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

23. In the present case, the Assessee had claimed that the assessments for the concerned assessment years were not pending on the date of recording of satisfaction by the AO and, therefore, would not abate by virtue of the second proviso to section 153A of the Act. Further, the period of six years would also have to be reckoned with

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

23,636/- Ground No. 6 A.Y. 2010-11 Rs. 156,85,51,986/- Ground No. 4 A.Y. 2011-12 Rs. 156,46,99,775/- Ground No. 1 A.Y. 2012-13 Rs. 150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

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

23,636/- Ground No. 6 A.Y. 2010-11 Rs. 156,85,51,986/- Ground No. 4 A.Y. 2011-12 Rs. 156,46,99,775/- Ground No. 1 A.Y. 2012-13 Rs. 150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section

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

23,636/- Ground No. 6 A.Y. 2010-11 Rs. 156,85,51,986/- Ground No. 4 A.Y. 2011-12 Rs. 156,46,99,775/- Ground No. 1 A.Y. 2012-13 Rs. 150,01,80,829/- Ground No. 1 A.Y. 2013-14 Rs. 132,81,10,853/- (2) Disallowance of claim of deduction under section