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386 results for “disallowance”+ Section 41(1)(a)clear

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Mumbai5,807Delhi4,925Bangalore1,818Chennai1,634Kolkata1,292Ahmedabad717Hyderabad543Jaipur464Indore386Pune358Surat269Chandigarh254Raipur225Nagpur177Amritsar156Lucknow152Rajkot147Cochin147Karnataka127Visakhapatnam112Agra93Allahabad67Cuttack65Guwahati60Calcutta48Ranchi47SC46Panaji43Telangana43Jodhpur33Patna31Dehradun24Varanasi22Kerala15Jabalpur10Punjab & Haryana7Rajasthan5Orissa2A.K. SIKRI ROHINTON FALI NARIMAN2ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Himachal Pradesh1H.L. DATTU S.A. BOBDE1Bombay1Tripura1

Key Topics

Section 143(3)118Addition to Income73Section 6853Section 10(38)51Section 26347Disallowance47Section 12A34Section 153A33Section 43B33Deduction

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 12/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 22/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

Showing 1–20 of 386 · Page 1 of 20

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29
Section 80I28
Long Term Capital Gains18

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 13/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 11/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 24/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 23/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 784/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 850/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

41(1) of the I. T. Act? Assessee’s ITA No. 12/Ind/2019 for AY 2014-15: 1. That the Ld. CIT(A) erred in maintaining disallowance of deprecation to the extent of Rs. 2,87,14,642/- (actually this figure should have been 1,49,11,045/-) out of claim of depreciation of Rs. 4,36,25,687/-. That since

INCOME TAX OFFICER, DHAR vs. SHRI SUNIL KUMAR JAIN PROP. M/S SUNIL TRADERS, KANWAN, BADNAGAR

In the result, Revenue’s appeal is dismissed

ITA 793/IND/2018[2014-15]Status: DisposedITAT Indore21 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Porwal, Sr.DRFor Respondent: Date of Hearing
Section 142(1)Section 143(3)Section 41(1)

Section 41(1) of the Act to the tune of Rs.6,41,59,626/- should not be made after disallowing

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

In the result ground no.2 raised by the revenue stands dismissed

ITA 233/IND/2021[2013-14]Status: DisposedITAT Indore01 Dec 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Acit(Central)-1 Surya Infraventures Pvt. Indore Ltd. Nanda Nagar, Indore बनाम/ Vs. (Appellant / Revenue) (Respondent / Appellant) Pan: Aadca 4235 D Assessee By Shri S.N. Agrawal & Shri Bhavesh Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.09.2022 Date Of Pronouncement 01.12.2022

Section 143(2)Section 143(3)Section 41(1)

section 41(1) is without any basis and addition made by Ld. AO is not sustainable. We approve the decision taken by Ld. CIT(A) which is very much sound on the basis of facts Page 7 of 16 M/s Surya Infraventure Pvt. Ltd. Assessment year 2013-14 and law. Accordingly, we find Ground No. 1 of revenue devoid

THE ACIT-5(1), INDORE vs. M/S. SUNDERDEEP CONSTRUCTION PVT. LTD., INDORE

In the result all the grounds raised by the Revenue are

ITA 380/IND/2017[2012-13]Status: DisposedITAT Indore25 Mar 2021AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2012-13

Section 143(2)Section 143(3)Section 40A(3)Section 41(1)(a)Section 68

section 41(1) of the Act and proceeded to make disallowance of Rs. 83,05,400. Provisions of section 41

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

ITA 252/IND/2017[2008-09]Status: DisposedITAT Indore24 Nov 2022AY 2008-09

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Sumit Nema, Sr. Advocate with Shri Gagan TiwariFor Respondent: 28.09.2022
Section 132Section 132(4)Section 143Section 143(1)Section 271ASection 271DSection 274Section 41(1)

41(1) of the Income-Tax Act, 1961. Likewise, in reply to the question No. 10t I had declared undisclosed income, to the extent of Rs.65,76,375/- on account of unexplained investment in certain property at Surat. Finally, in reply to question No.11, I had declared undisclosed income to the extent of Rs.1,24,00,000/- on account

PATIDAR BUILDER PVT LTD,BHOPAL vs. AO, BHOPAL, BHOPAL

Appeal is allowed partly

ITA 557/IND/2023[2011-12]Status: DisposedITAT Indore28 Jul 2025AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Patidar Builder Pvt. Ltd. Assessing Officer E-4/382 Arera Colony, (Jcit-Range-2, Bhopal) बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaacp8931A Assessee By Shri Pankaj Shah & Soumya Bumb, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

Section 143(2)Section 143(3)Section 2(22)(e)Section 36(1)(iii)Section 40A(3)Section 41(1)

section 41(1) is not sustainable and we delete the same. This ground is thus allowed. Ground No. 4: 17. In this ground, the assessee challenges the disallowance

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

ITA 680/IND/2024[2001-02]Status: DisposedITAT Indore07 Apr 2025AY 2001-02

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\N\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\N\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing 19.03.2025\Ndate Of Pronouncement 07.

Section 153ASection 253

Section 253 of the Income Tax Act, 1961 (hereinafter\nreferred to as the 'Act' for sake of brevity). The assessee is\naggrieved by the order bearing Number CIT(A)-3\nBhopal/IT/10289/2016-17/139 dated 28.06.2024 of CIT(A) u/s\n250 of the Act, which is hereinafter referred to as the “impugned\norder\". The relevant Assessment Year is 2000-2001 and the\ncorresponding

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

ITA 676/IND/2024[2003-04]Status: DisposedITAT Indore07 Apr 2025AY 2003-04

Bench: Shri Bhagirath Mal Biyani, Accountant\Nmember\Nand\Nshri Paresh M Joshimember\Nita Nos.673 To 679/Ind/2024\N Assessment Years: 2000-2001 To 2006-2007\Nprem Chawla,\Ng-2/161, Gulmohar\Ncolony,\Nbhopal\N(Assessee/Appellant)\Nacit-1(1),\Nbhopal\Nबनाम /\Nvs.\N(Revenue/Respondent)\Npan: Aaopc3494N\Nassessee By Shri S.S. Deshpande, Ar\Nrevenue By Shri Ashish Porwal, Sr. Dr\Ndate Of Hearing\N19.03.2025\Ndate Of Pronouncement\N07.

Section 153ASection 253

Section 253 of the Income Tax Act, 1961 (hereinafter\nreferred to as the 'Act' for sake of brevity). The assessee is\naggrieved by the order bearing Number CIT(A)-3\nBhopal/IT/10289/2016-17/139 dated 28.06.2024 of CIT(A) u/s\n250 of the Act, which is hereinafter referred to as the “impugned\norder\". The relevant Assessment Year is 2000-2001 and the\ncorresponding

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

ITA 681/IND/2024[2002-03]Status: DisposedITAT Indore07 Apr 2025AY 2002-03

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 153ASection 250Section 253Section 271(1)(c)

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated 28.06.2024 of CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “impugned order”. The relevant Assessment Year is 2000-2001 and the Page

PREM CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

ITA 678/IND/2024[2005-06]Status: DisposedITAT Indore07 Apr 2025AY 2005-06

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 153ASection 250Section 253Section 271(1)(c)

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated 28.06.2024 of CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “impugned order”. The relevant Assessment Year is 2000-2001 and the Page

PREM CHAWLA LEGAL HEIR OF LATE SMT. SUDESH CHAWLA,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHOPAL, BHOPAL

Appeals of the assessee are allowed mutatis mutandis

ITA 684/IND/2024[2006-07]Status: DisposedITAT Indore07 Apr 2025AY 2006-07

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember

Section 153ASection 250Section 253Section 271(1)(c)

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’ for sake of brevity). The assessee is aggrieved by the order bearing Number CIT(A)-3 Bhopal/IT/10289/2016-17/139 dated 28.06.2024 of CIT(A) u/s 250 of the Act, which is hereinafter referred to as the “impugned order”. The relevant Assessment Year is 2000-2001 and the Page