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60 results for “disallowance”+ Section 53(1)(i)clear

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Key Topics

Section 6848Addition to Income43Section 25036Section 14830Section 153C29Section 80I29Disallowance24Section 143(3)19Section 10(26)15Depreciation

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

Showing 1–20 of 60 · Page 1 of 3

14
Deduction10
Section 1479

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

disallowed a sum of Rs.71,40,599/- on the ground that excess depreciation was claimed by the assessee for this assessment year. The ld. Assessing Officer thereafter again issued notice under section 148 of the Income Tax Act on 26.03.2021. The ld. Assessing Officer has passed the impugned assessment order under section 147 read with section

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

disallowed a sum of Rs.71,40,599/- on the ground that excess depreciation was claimed by the assessee for this assessment year. The ld. Assessing Officer thereafter again issued notice under section 148 of the Income Tax Act on 26.03.2021. The ld. Assessing Officer has passed the impugned assessment order under section 147 read with section

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

53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such

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

53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such