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25 results for “disallowance”+ Section 140Aclear

Sorted by relevance

Mumbai54Hyderabad25Delhi21Pune9Bangalore8Kolkata7Ahmedabad4Karnataka4Chennai3Jaipur2Varanasi2Amritsar1Punjab & Haryana1Rajkot1SC1Lucknow1

Key Topics

Section 153C96Section 143(3)44Disallowance25Addition to Income25Search & Seizure25Cash Deposit24Section 6818Limitation/Time-bar18Penalty7

SAMA RAMACHANDRA REDDY,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, HYDERABAD

In the result, appeal of the assessee is allowed, as above”

ITA 164/HYD/2018[2005-06]Status: DisposedITAT Hyderabad11 Jun 2020AY 2005-06

Bench: Smt. P. Madhavi Deviassessment Year: 2005-06

For Appellant: Sri P. Murali Mohan Rao, ARFor Respondent: Sri Kiran Katta, DR
Section 132Section 143(3)Section 153ASection 221Section 221(1)

disallowing the investment made by the assessee in M/s DNA Biotech Ltd. and treated it as unexplained Investment u/s 69 of the IT Act which is not correct, bad in law and not justified. The Assessing Officer has added to the tune of Rs.1,00,00,000/- contending that the assessee has not offered any explanations and added back

Showing 1–20 of 25 · Page 1 of 2

Section 271(1)(c)6
Section 234A6
Section 221(1)3

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 10/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 9/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 34/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 35/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 36/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 13/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 43/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS , HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 50/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 51/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 52/HYD/2021[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 53/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 27/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 14/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ACE CONSTRUCTIONS ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 26/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 18/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD, HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 17/HYD/2021[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 15/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 28/HYD/2021[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

ITA 16/HYD/2021[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the Assessing Officer has erred in invoking the provisions of section 153C of the Act to the year under reference which is beyond the period Page 2 of 31 of six years preceding the financial year in which the search took place