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11 results for “disallowance”+ Section 27clear

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Mumbai3,210Delhi3,102Chennai874Bangalore635Ahmedabad612Hyderabad574Jaipur519Kolkata499Pune315Raipur270Chandigarh268Indore239Surat202Rajkot163Amritsar132Cochin130Visakhapatnam127Lucknow112Nagpur96SC80Allahabad72Panaji56Guwahati54Patna49Cuttack40Ranchi39Agra36Jodhpur35Dehradun16Jabalpur11A.K. SIKRI ROHINTON FALI NARIMAN5Varanasi4MADAN B. LOKUR S.A. BOBDE1H.L. DATTU S.A. BOBDE1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Section 143(3)15Addition to Income11Disallowance10Section 409Section 2638Section 143(1)7Section 1476Section 1436Deduction6Section 142(1)

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 40Section 40A(3)

section 194J on the payment of Rs. 29,500/- made to 3 different parties. Hence, the assessee gets the relief of Rs.29,500/-. (ii) As regard the payment of Rs. 50,000/- made to Shri V Ravindra Prasad Advocate, the assessee submitted that V. Ravendra Prasad is a regular assessee of income and has included the payment received from

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

5
Section 1944
TDS4
ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

disallowance of expenses as claimed under section 11 of the income tax act. Copy of intimation under section143(1) as received is enclosed as page no 8 to 27

SMT HANSA SHAH,JABALPUR vs. DCIT CIRCLE 2(1) JABALPUR, JABALPUR

In the result, the appeal of the assessee is allowed statistical purposes

ITA 52/JAB/2025[2016-17]Status: DisposedITAT Jabalpur30 Sept 2025AY 2016-17

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rahul Bardia, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 250

27,82,198 on account of disallowance u/s 14A of the Act even after giving detailed explanation of interest bearing funds have been utilized for the purpose of grant of interest bearing loans and not for the exempt income of Rs. 84,21,368. 4. The Ld CIT (A) erred in law and facts of the case while comparing interest

M/S NARSINGH EXTRACTION & ALLIED PRODUCTS P. LTD,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 103/JAB/2022[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. Narsingh Extraction & Vs Asst.Cit, Allied Products P.Ltd., Circle-2(1), 389, Gupteshwar Ward, Jabalpur Madan Mahal, Jabalpur. (Appellant) (Respondent) Pan No. Aabcn2387H Assessee By Shri Neeraj Agrawal, Ca Revenue By Shri Saad Kidwai, Cit Dr Date Of Hearing 20/09/2023 Date Of Pronouncement 22/09/2023

Section 43BSection 68

section 43B of the Act. 6. That on the facts and in the circumstances of the case the Id AO was not justified in disallowing Rs. 80,000/- out of packing material expense and Rs. 20,000/- out of refinery chemical expense on conjecture and surmises. 7. That considering the fact that poojan expense of Rs. 96,045/- incurred

INCOME TAX OFFICER, WARD-1, KATNI vs. SHRI GANESH PRASAD VISHWAKARMA, KATNI

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee raised at grounds no

ITA 43/JAB/2020[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Dhiraj Ghai, CAFor Respondent: Sh. Ravi Mehrotra, JCIT-DR
Section 133(6)Section 40

section 40(a)(ia) of the Act. and without complying the CBDT instruction in this regard. 3. In the facts and circumstances of the case the ld CIT(A) was fully justified in deleting the addition of the transportation of Rs. 88,01,434/- done by 8 parties named in the assessment order to the income of the appellant

RAJEEV MISHRA,SEONI vs. INCOME TAX OFFICER WARD, SEONI, SEONI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 152/JAB/2024[2011-12]Status: DisposedITAT Jabalpur30 May 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 250Section 69

27,520/- and also claimed deprecation on Car, Motor Cycle etc., of Rs. 70,359/-. The ld. AO held that these utilities had also been utilized for private purposes and therefore, he disallowed 25% of the same and accordingly depreciation of Rs.45,942/- was disallowed. The assessee had also claimed depreciation on site office of Rs.29

MOHAN LAL BHIKHULAL BETULGANJ ,BETUL,BETUAL vs. INCOME TAX OFFICER, BETUL WARD, BATUL

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 78/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

disallowed the interest paid to directors in the assessment proceedings in this regards it is submitted that the Assessee had filed details of loans taken during the year and their utilization for purposes of business. The ld. ITAT Jabalpur Bench in the case of J P Tabacco for the years

MOHAN LAL BHIKHULAL,BETUL GANJ, BETUL vs. INCOME TAX OFFICER , BETUL

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 73/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

disallowed the interest paid to directors in the assessment proceedings in this regards it is submitted that the Assessee had filed details of loans taken during the year and their utilization for purposes of business. The ld. ITAT Jabalpur Bench in the case of J P Tabacco for the years

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR vs. M/S. JABALPUR HOSPITAL & RESEARCH CENTER, JABALPUR

In the result, the appeal filed by the revenue is dismissed and the Cross objections filed by the assessee are partly allowed

ITA 19/JAB/2019[2016-17]Status: DisposedITAT Jabalpur20 Nov 2023AY 2016-17

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaledcit, Vs. Jabalpur Hospital & Central Circle, Researchcentre,Pvtltd Ramnath Russel Crossing, Building,Napier Town, Napier Town, Jabalpur-482001, Jabalpur-482001 Madhya Pradesh. Madhya Pradesh Pan/Gir No. : Aabcj1959K Appellant .. Respondent Co.No.04/Jab/2019 (A.Y. 2016-17) (In Ita No.19/Jab/2019) Jabalpur Hospital & Vs. Dcit, Research Centre Pvt Ltd, Central Circle, Russel Crossing, Ramnath Napier Town, Building,Napier Town, Jabalpur-482001. Jabalpur-482001. Madhya Pradesh. Madhya Pradesh. Pan/Gir No. : Aabcj1959K Appellant .. Respondent

For Appellant: Shri Dhiraj Ghai.CA.ARFor Respondent: Shri Saad Kidwai. CIT-DR
Section 142(1)

disallowances and surrender of income and the additions are made without any evidences and no adequate opportunity of hearing was provided. The Ld. AR emphasized on the each ground of appeal of the revenue and made exhaustive submissions on the disputed issues and the Ld.AR supported the order of the CIT(A) to the ITA No. 19/JAB/2019 & CO. 04/JAB/2019

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

27, 482001 Madan Mohan Choubey Ward, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AFHPJ 3197 H Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Shravan Kumar Gotru, CIT-DR Date of Hearing: 29.11.2023 Date of Pronouncement: 30.11.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

27, 482001 Madan Mohan Choubey Ward, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AFHPJ 3197 H Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Shravan Kumar Gotru, CIT-DR Date of Hearing: 29.11.2023 Date of Pronouncement: 30.11.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed