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25 results for “disallowance”+ Section 67(1)clear

Sorted by relevance

Mumbai1,793Delhi1,538Chennai465Bangalore410Hyderabad360Ahmedabad337Jaipur251Kolkata239Chandigarh184Pune172Indore131Cochin105Surat99Raipur97Visakhapatnam68Rajkot63Nagpur55Lucknow54Allahabad54Ranchi49Jodhpur33Agra30Amritsar29Cuttack29SC27Guwahati25Patna23Dehradun15Panaji12Varanasi7Jabalpur5A.K. SIKRI ROHINTON FALI NARIMAN1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 6843Section 14828Section 25024Addition to Income24Section 153A15Section 4015Section 143(3)13Disallowance10Section 270A7Section 271A

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

Section 40(a)(ia) of the Act shall not be deducted in computing the income chargeable under the head ‘Profits and gains of business or profession’. Since the year under appeal is AY 2016-17 therefore, the said amendment is applicable and therefore, the disallowance u/s 40(a)(ia) of the Act needs to be sustained only to the extent

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

Showing 1–20 of 25 · Page 1 of 2

7
Penalty7
Reassessment7
ITA 362/GTY/2019[2016-17]Status: Disposed
ITAT Guwahati
28 Feb 2023
AY 2016-17

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

Section 143(3)Section 250Section 40

Section 40(a)(ia) of the Act shall not be deducted in computing the income chargeable under the head ‘Profits and gains of business or profession’. Since the year under appeal is AY 2016-17 therefore, the said amendment is applicable and therefore, the disallowance u/s 40(a)(ia) of the Act needs to be sustained only to the extent

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

Section 40(a)(ia) of the Act shall not be deducted in computing the income chargeable under the head ‘Profits and gains of business or profession’. Since the year under appeal is AY 2016-17 therefore, the said amendment is applicable and therefore, the disallowance u/s 40(a)(ia) of the Act needs to be sustained only to the extent

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

Section 40(a)(ia) of the Act shall not be deducted in computing the income chargeable under the head ‘Profits and gains of business or profession’. Since the year under appeal is AY 2016-17 therefore, the said amendment is applicable and therefore, the disallowance u/s 40(a)(ia) of the Act needs to be sustained only to the extent

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

Section 40(a)(ia) of the Act shall not be deducted in computing the income chargeable under the head ‘Profits and gains of business or profession’. Since the year under appeal is AY 2016-17 therefore, the said amendment is applicable and therefore, the disallowance u/s 40(a)(ia) of the Act needs to be sustained only to the extent

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

disallowed. He has to verify if this provision has been included in the WIP or not. If included then it is to be adjudicated once it has not been allowed as a deduction then it is to be excluded from the WIP also. This expense be carried out after going through the detailed explanation of the assessee and ledger account

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

disallowed. He has to verify if this provision has been included in the WIP or not. If included then it is to be adjudicated once it has not been allowed as a deduction then it is to be excluded from the WIP also. This expense be carried out after going through the detailed explanation of the assessee and ledger account

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

disallowed. He has to verify if this provision has been included in the WIP or not. If included then it is to be adjudicated once it has not been allowed as a deduction then it is to be excluded from the WIP also. This expense be carried out after going through the detailed explanation of the assessee and ledger account

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

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

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

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

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

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

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

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

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

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred

SHIWAJI PD. JAISWAL,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, GUWAHATI

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

ITA 47/GTY/2025[2018-19]Status: DisposedITAT Guwahati19 Jan 2026AY 2018-19

Bench: the Ld. CIT(A) explaining the reason for delay in filing the appeal of 1862 days delay which is as under: "Dear Sir, Sub: Prayer for condonation of delay in filing appeal for the assessment year 2018-19 against the Assessment Order issued U/s. 143(1) of the Income Tax Act, 1961.

Section 143(1)Section 250Section 43B

Section 143(1) of the Act on 30.07.2019, where there is a disallowance of Rs. 32,67,767/- and demand

FUNG PENG NAMCHOOM,CHOWKHAM vs. ITO, WARD - 1, DIGBOI, DIGBOI

In the result, the appeals of the assessee are allowed for statistical purposes only

ITA 67/GTY/2025[2020-21]Status: DisposedITAT Guwahati21 Aug 2025AY 2020-21

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

For Appellant: Shri S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 10(1)Section 10(26)Section 115BSection 143(1)Section 250Section 69A

67 / GTY / 2025 Phung Peng Namchoong -vs- The ITO, Ward- 1, Digboi AY : 2020-21 2. The brief facts of the case are that, the assessee is a Khamti Tribe of Arunachal Pradesh, filed his income tax return for the AY 2020-21 on 30.03.2021, declared Nil income. The return was processed under section 143(1

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 218/GTY/2024[2014-15]Status: DisposedITAT Guwahati21 Mar 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course of assessment proceedings as well as appellate proceedings, it emanates that the Appellant has not maintained any books of Accounts. Accordingly

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 222/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course of assessment proceedings as well as appellate proceedings, it emanates that the Appellant has not maintained any books of Accounts. Accordingly

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 217/GTY/2024[2013-14]Status: DisposedITAT Guwahati21 Mar 2025AY 2013-14

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course of assessment proceedings as well as appellate proceedings, it emanates that the Appellant has not maintained any books of Accounts. Accordingly

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 220/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course of assessment proceedings as well as appellate proceedings, it emanates that the Appellant has not maintained any books of Accounts. Accordingly

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 221/GTY/2024[2018-19]Status: DisposedITAT Guwahati21 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course of assessment proceedings as well as appellate proceedings, it emanates that the Appellant has not maintained any books of Accounts. Accordingly