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582 results for “disallowance”+ Search & Seizureclear

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Key Topics

Section 153A100Section 143(3)98Section 13298Addition to Income84Search & Seizure70Section 80I67Section 153C62Disallowance43Section 37(1)42Deduction

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

ITA 531/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

disallowance \nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore, \nconsidering the overall scenario including relevant books of \n12 \nITA.Nos.514 to 539/Hyd./2025, \nAnd ITA.Nos.308 to 311/Hyd./2025. \naccounts maintained by the assessee and incriminating \nmaterial found during the course of search observed that, \nthe profit percentage of undisclosed turnover found during \nthe course of search proceedings

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

ITA 309/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

disallowance\nu/sec.40(a)(ia) of the Income Tax Act, 1961. Therefore,\nconsidering the overall scenario including relevant books of\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\n13\naccounts maintained by the assessee and incriminating\nmaterial found during the course of search observed that,\nthe profit percentage of undisclosed turnover found during\nthe course of search proceedings

Showing 1–20 of 582 · Page 1 of 30

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Section 143(2)26
Section 14725

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

DY. COMMSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED., HYDERABAD

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submits that during the course of search and seizure

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1907/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’) was carried out in the case of the assessee company and its group on 14/03/2016 during which certain incriminating material was found and seized. Accordingly, notice under section 153A of the Act dated 17/07/2017 was issued and served on the assessee in response to which

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2049/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’) was carried out in the case of the assessee company and its group on 14/03/2016 during which certain incriminating material was found and seized. Accordingly, notice under section 153A of the Act dated 17/07/2017 was issued and served on the assessee in response to which

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1909/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’) was carried out in the case of the assessee company and its group on 14/03/2016 during which certain incriminating material was found and seized. Accordingly, notice under section 153A of the Act dated 17/07/2017 was issued and served on the assessee in response to which

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1910/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’) was carried out in the case of the assessee company and its group on 14/03/2016 during which certain incriminating material was found and seized. Accordingly, notice under section 153A of the Act dated 17/07/2017 was issued and served on the assessee in response to which