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300 results for “disallowance”+ Undisclosed Incomeclear

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Key Topics

Section 153C91Addition to Income79Section 153A63Section 6853Section 143(3)51Section 13246Disallowance37Search & Seizure30Cash Deposit29

RAJENDER REDDY GUNNA ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD

In the result, appeal ITA

ITA 1849/HYD/2019[2008-09]Status: DisposedITAT Hyderabad13 Aug 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 143(3)Section 153A

undisclosed income from land transactions. 67. In the result, appeal ITA.No.1850/Hyd./2019 of the assessee for the assessment year 2009-2010 is dismissed. ITA.No.1851/Hyd./2019 – A.Y. 2007-2008 : 68. The assessee has raised the following grounds in the instant appeal : 1. “The order of the learned CIT(A) in confirming the order of the AO is not only

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

Showing 1–20 of 300 · Page 1 of 15

...
Section 143(2)23
Undisclosed Income22
Section 80I21
ITA 531/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

undisclosed \nturnover of the assessee. Further, nature of part of expenses \nnot actually attributable for the purpose of business activity \nwhich required to be disallowed u/sec.37(1) of the Income

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

ITA 523/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

undisclosed\nturnover of the assessee. Further, nature of part of expenses\nnot actually attributable for the purpose of business activity\nwhich required to be disallowed u/sec.37(1) of the Income

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 521/HYD/2025[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23
For Appellant: \nMr. C. Srin

undisclosed\nturnover of the assessee. Further, nature of part of expenses\nnot actually attributable for the purpose of business activity\nwhich required to be disallowed u/sec.37(1) of the Income

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

undisclosed\nturnover of the assessee. Further, nature of part of expenses\nnot actually attributable for the purpose of business activity\nwhich required to be disallowed u/sec.37(1) of the Income

SKANDHANSHI DEVELOPERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 528/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

undisclosed turnover of the assessee. Nature of part of expenses not actually attributable for the purpose of business activity which required to be disallowed u/sec.37(1) and claim of expenses paid to Commission Agents for marketing sale of flats are appears to be high and not subjected to TDS, which attracts disallowance u/sec.40(a)(ia) of the Income

RAJENDER REDDY GUNNA ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD

ITA 1846/HYD/2019[2005-06]Status: DisposedITAT Hyderabad13 Aug 2025AY 2005-06
For Appellant: CA, P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 143(3)Section 153A

undisclosed income from commissi on because, the\nassessee could not explain the said transacti on with\nrelevant details to prove his claim that, said income has\nbeen already offered to tax. The learned CIT(A) after\nconsidering relevant facts, has rightly sustained the\nadditi on made by the Assessing Officer. Thus, we are\ninclined to uphold the order the learned

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 519/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

undisclosed\nturnover of the assessee. Further, nature of part of expenses\nnot actually attributable for the purpose of business activity\nwhich required to be disallowed u/sec.37(1) of the Income

RAJENDER REDDY GUNNA ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD

ITA 1848/HYD/2019[2007-8]Status: DisposedITAT Hyderabad13 Aug 2025
For Appellant: CA, P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 153A

disallowed advertisement expenses on the\nground that, assessee has failed to deduct TDS u/sec.194C\nof the Income Tax Act, 1961. The assessee claims that\npayment to individual persons does not exceed the sum\nspecified u/sec.194C of the Act for making TDS and,\ntherefore, when the assessee has furnished relevant ledger\nextract copies and proved that, all payments are below

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 2047/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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

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 2046/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

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 1906/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

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 2050/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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

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 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

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 2048/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

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

disallowed. The undisclosed income of the assessee in respect of “Haritavanam Project” is therefore worked out as under: Page 6 of 46 M/s. Varsha

RAJENDER REDDY GUNNA ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-6, HYDERABAD

ITA 1851/HYD/2019[2007-08]Status: DisposedITAT Hyderabad13 Aug 2025AY 2007-08
For Appellant: CA, P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 132Section 153A

income in the status of HUF and Sri G.\nRajendra Reddy being has Karta of the HUF. The income\nreturned in the earlier assessment year is very meagre going\nby the return of income filed for the assessment years 2003-\n2004 to 2005-2006. From the above, it is seen that, the\nargument of the assessee that, HUF was having