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214 results for “disallowance”+ Unexplained Moneyclear

Sorted by relevance

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Key Topics

Section 271D182Section 6885Section 269S78Section 143(3)75Addition to Income68Section 153A46Disallowance33Section 115B32Section 10(38)27Penalty

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

ITA 226/IND/2023[2018-19]Status: DisposedITAT Indore18 Sept 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

Section 132Section 153ASection 69

Disallowance of freight expenses u/s 40(a)(ia) 2013-14 3 2014-15 2 2016-17 4 2017-18 5 2018-19 7 7 Unexplained investment in construction of house 2016-17 3 u/s 69 2017-18 3 2018-19 3 8 Unexplained investment in furniture & fixture 2017-18 4 2018-19 4 9 Unexplained cash credit u/s 68 related

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

ITA 228/IND/2023[2018-19]Status: DisposedITAT Indore18 Sept 2024

Showing 1–20 of 214 · Page 1 of 11

...
26
Section 143(2)24
Deduction15
AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

Section 132Section 153ASection 69

Disallowance of freight expenses u/s 40(a)(ia) 2013-14 3 2014-15 2 2016-17 4 2017-18 5 2018-19 7 7 Unexplained investment in construction of house 2016-17 3 u/s 69 2017-18 3 2018-19 3 8 Unexplained investment in furniture & fixture 2017-18 4 2018-19 4 9 Unexplained cash credit u/s 68 related

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

ITA 178/IND/2025[2014-15]Status: DisposedITAT Indore21 Jan 2026AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: CA Sh. S.N. AgrawalFor Respondent: Date of Hearing
Section 131Section 147Section 69A

unexplained money under section 69A of the Act and dismissed the appeal of the assessee. 6. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing the appeal of the assessee. 7. Before us, the Counsel for the assessee submitted that the assessee tried to submit the written submissions at the online portal

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

ITA 180/IND/2025[2016-17]Status: DisposedITAT Indore21 Jan 2026AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: CA Sh. S.N. AgrawalFor Respondent: Date of Hearing
Section 131Section 147Section 69A

unexplained money under section 69A of the Act and dismissed the appeal of the assessee. 6. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing the appeal of the assessee. 7. Before us, the Counsel for the assessee submitted that the assessee tried to submit the written submissions at the online portal

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

ITA 179/IND/2025[2015-16]Status: DisposedITAT Indore21 Jan 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: CA Sh. S.N. AgrawalFor Respondent: Date of Hearing
Section 131Section 147Section 69A

unexplained money under section 69A of the Act and dismissed the appeal of the assessee. 6. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing the appeal of the assessee. 7. Before us, the Counsel for the assessee submitted that the assessee tried to submit the written submissions at the online portal

M/S MOIRA STEEL LTD.,INDORE vs. THE DCIT 1(1), INDORE

In the result appeal of the assessee is dismissed

ITA 893/IND/2016[2007-08]Status: DisposedITAT Indore14 May 2019AY 2007-08

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2007-08 M/S. Moira Steel Ltd, Dcit-1(1), 103, Laxmi Tower, Vs. Indore 576, M.G. Road, Indore (Appellant) (Respondent ) Pan Aabcm2051K Revenue By Shri K.G. Goel, Sr.Dr Assessee By Shri V.P. Rawka, Ca Date Of Hearing 10.04.2019 Date Of Pronouncement 14.05.2019 O R D E R

Section 143(2)Section 143(3)Section 14ASection 68

disallowance u/s 14A was deleted whereas addition made u/s 68 of the Act for unexplained share application money at Rs.50

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

ITA 753/IND/2016[2008-09]Status: DisposedITAT Indore23 Aug 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

unexplained share application money. It is submitted that the said amount of Rs.25,00,000/- was properly explained and on the facts and in the circumstances of the case, the addition is wrong and not in accordance with law. It is therefore, prayed that the said addition may very kindly be now deleted. That the learned CIT(A) erred

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT-2(1), INDORE

In the result, the appeals filed by the assessee

ITA 293/IND/2016[2012-13]Status: DisposedITAT Indore23 Aug 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

unexplained share application money. It is submitted that the said amount of Rs.25,00,000/- was properly explained and on the facts and in the circumstances of the case, the addition is wrong and not in accordance with law. It is therefore, prayed that the said addition may very kindly be now deleted. That the learned CIT(A) erred

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

ITA 752/IND/2016[2007-08]Status: DisposedITAT Indore23 Aug 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

unexplained share application money. It is submitted that the said amount of Rs.25,00,000/- was properly explained and on the facts and in the circumstances of the case, the addition is wrong and not in accordance with law. It is therefore, prayed that the said addition may very kindly be now deleted. That the learned CIT(A) erred

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

ITA 754/IND/2016[2009-10]Status: DisposedITAT Indore23 Aug 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

unexplained share application money. It is submitted that the said amount of Rs.25,00,000/- was properly explained and on the facts and in the circumstances of the case, the addition is wrong and not in accordance with law. It is therefore, prayed that the said addition may very kindly be now deleted. That the learned CIT(A) erred

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, the appeals filed by the assessee

ITA 404/IND/2012[2007-08]Status: DisposedITAT Indore23 Aug 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

unexplained share application money. It is submitted that the said amount of Rs.25,00,000/- was properly explained and on the facts and in the circumstances of the case, the addition is wrong and not in accordance with law. It is therefore, prayed that the said addition may very kindly be now deleted. That the learned CIT(A) erred

M/S INDUSTRIAL FILTERS & FABRICS PVT.LTD.,INDORE vs. THE JCIT, R-5 (PRESENT AO: DCIT 2(1), INDORE

In the result, the appeals filed by the assessee

ITA 961/IND/2016[2011-12]Status: DisposedITAT Indore23 Aug 2018AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

unexplained share application money. It is submitted that the said amount of Rs.25,00,000/- was properly explained and on the facts and in the circumstances of the case, the addition is wrong and not in accordance with law. It is therefore, prayed that the said addition may very kindly be now deleted. That the learned CIT(A) erred

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ADDL. CIT- RANGE-5, INDORE

In the result, the appeals filed by the assessee

ITA 484/IND/2012[2008-09]Status: DisposedITAT Indore23 Aug 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

Section 133(6)Section 143(3)Section 68

unexplained share application money. It is submitted that the said amount of Rs.25,00,000/- was properly explained and on the facts and in the circumstances of the case, the addition is wrong and not in accordance with law. It is therefore, prayed that the said addition may very kindly be now deleted. That the learned CIT(A) erred

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

money as bribe for admission in medical colleges in M.P and accordingly made the addition of Rs. 7,34,79,097/-. In this way as against the return of income at Rs.7,01,74,054/-, Ld. A.O assessed income at Rs.14,75,87,000/- and the additions included the addition made for alleged income from Vyapam scam. Ld. PCIT after

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

money as bribe for admission in medical colleges in M.P and accordingly made the addition of Rs. 7,34,79,097/-. In this way as against the return of income at Rs.7,01,74,054/-, Ld. A.O assessed income at Rs.14,75,87,000/- and the additions included the addition made for alleged income from Vyapam scam. Ld. PCIT after

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

money as bribe for admission in medical colleges in M.P and accordingly made the addition of Rs. 7,34,79,097/-. In this way as against the return of income at Rs.7,01,74,054/-, Ld. A.O assessed income at Rs.14,75,87,000/- and the additions included the addition made for alleged income from Vyapam scam. Ld. PCIT after

THE ACIT, 2(1), BHOPAL vs. M/S MOENUS TEXTILE PVT. LTD., BHOPAL

In the result, appeal of the revenue in ITANo

ITA 821/IND/2018[2009-10]Status: DisposedITAT Indore30 Nov 2021AY 2009-10

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2009-10

Section 143(2)Section 68

money Rs.1,31,50,000/- Add: Disallowance out of Commission Expenses Rs.19,70,099/- Add: Disallowance of legal and professional exp. Rs.16,08,000/- Add: Interest proportionately disallowed Rs.88,650/- Total Loss Assessed Rs.1,19,78,664/- 3. Aggrieved assessee preferred an appeal before the Ld. CIT(A) and partly allowed. Moenus Textile P. Ltd. 4. Now revenue

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

ITA 207/IND/2023[2016-17]Status: DisposedITAT Indore22 Aug 2024AY 2016-17

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

Section 132Section 153ASection 40A(3)Section 69

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

DCIT- (CENTRAL)-3, INDORE vs. MRS. JATINDER KAUR BHATIA, KHANDWA

Appeals are dismissed and assessee’s

ITA 206/IND/2023[2015-16]Status: DisposedITAT Indore22 Aug 2024AY 2015-16

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

Section 132Section 153ASection 40A(3)Section 69

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting

MRS. JATINDER KAUR BHATIA,KHANDWA vs. ACIT- (CENTRAL) UJJAIN, UJJAIN

Appeals are dismissed and assessee’s

ITA 227/IND/2023[2018-19]Status: DisposedITAT Indore22 Aug 2024AY 2018-19

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

Section 132Section 153ASection 40A(3)Section 69

disallowance made by CIT(A). Consequently, we uphold order of CIT(A) and the grounds raised by revenue are dismissed. Page 14 of 46 Mrs. Jatinder Kaur Bhatia ITA Nos. 206 & 207/Ind/2023 & ITANo.227/Ind/2023 AY 2015-16, 2016-17 & 2018-19 Ground No. 3 to 5: 14. In these grounds, the revenue has challenged the CIT(A)’s action of deleting