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111 results for “disallowance”+ Section 4(4)(d)clear

Sorted by relevance

Mumbai19,595Delhi10,156Chennai6,434Bangalore5,306Kolkata4,374Ahmedabad3,436Jaipur1,652Hyderabad1,473Cochin1,212Pune1,175Indore1,046Surat925Chandigarh603Visakhapatnam572Rajkot522Cuttack508Raipur454Nagpur449Lucknow447Karnataka319Panaji238Amritsar230Jodhpur210Ranchi163Agra163Allahabad140SC136Patna119Guwahati111Jabalpur103Calcutta83Telangana81Dehradun68Kerala65Varanasi59Punjab & Haryana17Orissa8A.K. SIKRI ROHINTON FALI NARIMAN7Rajasthan5Himachal Pradesh5A.K. SIKRI N.V. RAMANA1RANJAN GOGOI PRAFULLA C. PANT1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Addition to Income67Section 143(1)66Section 80I55Section 143(3)50Section 25050Disallowance50Section 36(1)(va)34Deduction31Section 15429Section 153A

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

Showing 1–20 of 111 · Page 1 of 6

28
Section 143(2)24
Natural Justice13

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

D. Sen. The Assessing Officer was of the view that these expenses were not incurred for the purpose of business. However, the ld. CIT(A) has deleted both the disallowances. The ld. CIT(A) was of the view that the Board of Directors had approved that the expenses incurred on foreign tours of the wife of the Managing Directors would

COMMISSIONER OF INCOME TAX -II, GUWAHATI vs. M/S. ARIHANT INTERNATIONAL LIMITED , GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 275/GTY/2018[2009-10]Status: DisposedITAT Guwahati19 Oct 2022AY 2009-10

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 43(5)Section 73

d’ to the first proviso to Section 43(5) of the Act and also held that the “Mischief of explanation to Section 73 of the Act cannot be made applicable to include sale and purchase of derivatives into the ambit of explanation to Section 73 of the Act.” Further, ld. CIT(A) held that the re-assessment order framed

INCOME TAX OFFICER WARD-4(2), GUWAHATI vs. M/S. KISHLAY FOOD (P) LTD, GUWAHATI

In the result, the appeal is allowed

ITA 232/GTY/2018[2010-11]Status: DisposedITAT Guwahati13 Dec 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2011-12

Section 143(3)Section 14ASection 250(6)Section 43BSection 80Section 80ISection 80l

D E R PER BEMCH:- This Revenue’s appeal for assessment year 2010-11 arises against the Commissioner of Income Tax (Appeals)-2 Guwahati’s order dated 29.06.2018 passed in case No.Guwa-708/2015-16/34 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. Heard

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

4,52,40,074 and Masonic Page 7 of 24 I.T.A. Nos.: 72 & 73/GTY/2020 Assessment Years: 2011-12 & 2013-14 Pawan Cement Company Pvt. Ltd. Limited amounts to Rs. 20,80,685. Admittedly the said addition has been made without reference to any incriminating material or documents found as a result of the search. The said documents relating

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

4,52,40,074 and Masonic Page 7 of 24 I.T.A. Nos.: 72 & 73/GTY/2020 Assessment Years: 2011-12 & 2013-14 Pawan Cement Company Pvt. Ltd. Limited amounts to Rs. 20,80,685. Admittedly the said addition has been made without reference to any incriminating material or documents found as a result of the search. The said documents relating

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

D E R Per Rajpal Yadav, Vice-President (KZ):- These captioned appeals being ITA Nos. 219, 222 & 224/GAU/2019 filed by the assessee are against the orders of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 15.02.2019 for A.Y. 2012- 13, dated 15.02.2019 for A.Y. 2015-16 and dated 18.02.2019 for A.Y. 2012-13 passed under section

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

D E R Per Rajpal Yadav, Vice-President (KZ):- These captioned appeals being ITA Nos. 219, 222 & 224/GAU/2019 filed by the assessee are against the orders of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 15.02.2019 for A.Y. 2012- 13, dated 15.02.2019 for A.Y. 2015-16 and dated 18.02.2019 for A.Y. 2012-13 passed under section

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

D E R Per Rajpal Yadav, Vice-President (KZ):- These captioned appeals being ITA Nos. 219, 222 & 224/GAU/2019 filed by the assessee are against the orders of ld. Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati dated 15.02.2019 for A.Y. 2012- 13, dated 15.02.2019 for A.Y. 2015-16 and dated 18.02.2019 for A.Y. 2012-13 passed under section

BHABANI ROY,AGARTALA vs. INCOME TAX OFFICER, WARD-1, AGARTALA

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

ITA 41/GTY/2022[2012-13]Status: DisposedITAT Guwahati14 Jun 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 41/Gau/2022 Assessment Year: 2012-2013 Bhabani Roy,..........................................Appellant C/O. Rajesh Roy, B.K. Road, Palace Compound, East Agartala-799001, Tripura [Pan: Ahmpr0715L] -Vs.- Income Tax Officer,................................Respondent Ward-1, Agartala, Aayakar Bhawan, Mantribari Road, Agartala-799001, Tripura Appearances By: Shri Debaprasasd Majee, Fca, Appeared On Behalf Of The Assessee Shri Amit Kumar Pandey, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : May 16, 2023 Date Of Pronouncing The Order : June 14, 2023 O R D E R

Section 139(1)Section 143(3)Section 80I

D E R Per Dr. Manish Borad, Accountant Member:- This appeal at the instance of assessee for assessment year 2012-13 is directed against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 18.08.2022, 1 Assessment Year: 2012-2013 Bhabani Roy which is arising out of the order under section

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present sixteen appeals are directed at the instance of Revenue against the order of ld. Commissioner of Income Tax (Appeals), Central, North East Region, Guwahati dated 10th February, 2023 except in the case of Bajrang Lal Bamalwa for A.Y. 2013-14. In this year, the appeal of the assessee