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3 results for “disallowance”+ Section 72A(2)(a)clear

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Mumbai84Kolkata39Chennai34Delhi29Ahmedabad18Bangalore8Hyderabad6Pune6Karnataka3Jaipur3Jodhpur1Cochin1Raipur1Rajkot1SC1Telangana1

Key Topics

Section 26310Section 1473Section 1483Condonation of Delay3Section 2502

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(va)Section 43B

72A was disallowed. On 30-4-2009,\nthe Commissioner issued the impugned notice under section 263 on the\nground that the assessment order passed on 27-12-2007 was erroneous\nand prejudicial to the interests of the revenue. The assessee challenged\nsaid notice contending that though, in form, the Commissioner had\nsought to revise the order dated

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 231/JPR/2025[2023-24]Status: DisposedITAT Jaipur08 May 2025AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Tarun Mittal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 154Section 250

72A, if such loss or depreciation is attributable to any of the deductions referred to in clause (i); and (iv) by claiming the depreciation, if any, under any provision of section 32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed. From the perusal of the above provision

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

In the result, all the appeal of the assessee is allowed

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11
For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 156Section 234ASection 250

2) Where an order under this section provides for the transfer of any property or\nliabilities, then, by virtue of the order, that property shall be transferred to and vest in,\nand those liabilities shall be transferred to and become the liabilities of, the transferee\ncompany; and in the case of any property, if the order so directs, freed from