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8 results for “disallowance”+ Section 94Eclear

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Section 234A16Section 2508Section 94E8Business Income8Depreciation8Disallowance8Addition to Income8Set Off of Losses8

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

ITA 460/JPR/2023[2016-17]Status: DisposedITAT Jaipur16 Dec 2024AY 2016-17
Section 234ASection 250Section 94E

disallowance of Corporate Environment Responsibility (CER) expenses, and claims for interest under Section 244A.", "held": "The Tribunal held that the appeals of the Revenue are fully dismissed and the appeals of the assessee are allowed for statistical purposes. Specifically, the grounds raised by the revenue regarding the mines closure plan were dismissed. The assessee's grounds concerning amortization/depreciation of surface

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 462/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 Dec 2024AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

94E of the Act, due date of filing of return is 30th November, 2016 and therefore return filed on 29.11.2016 is within due date not warranting levy of interest u/s. 234A of the Act. 3. the appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost to be awarded to the assessee. In ITA No. 461/JP/2023

DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 453/JPR/2023[2017-18]Status: DisposedITAT Jaipur16 Dec 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

94E of the Act, due date of filing of return is 30th November, 2016 and therefore return filed on 29.11.2016 is within due date not warranting levy of interest u/s. 234A of the Act. 3. the appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost to be awarded to the assessee. In ITA No. 461/JP/2023

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 454/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 Dec 2024AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

94E of the Act, due date of filing of return is 30th November, 2016 and therefore return filed on 29.11.2016 is within due date not warranting levy of interest u/s. 234A of the Act. 3. the appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost to be awarded to the assessee. In ITA No. 461/JP/2023

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 455/JPR/2023[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

94E of the Act, due date of filing of return is 30th November, 2016 and therefore return filed on 29.11.2016 is within due date not warranting levy of interest u/s. 234A of the Act. 3. the appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost to be awarded to the assessee. In ITA No. 461/JP/2023

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 461/JPR/2023[2017-18]Status: DisposedITAT Jaipur16 Dec 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

94E of the Act, due date of filing of return is 30th November, 2016 and therefore return filed on 29.11.2016 is within due date not warranting levy of interest u/s. 234A of the Act. 3. the appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost to be awarded to the assessee. In ITA No. 461/JP/2023

DCIT, CIRCLE-6 JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, TILAK NAGAR JPR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 452/JPR/2023[2016-17]Status: DisposedITAT Jaipur16 Dec 2024AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

94E of the Act, due date of filing of return is 30th November, 2016 and therefore return filed on 29.11.2016 is within due date not warranting levy of interest u/s. 234A of the Act. 3. the appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost to be awarded to the assessee. In ITA No. 461/JP/2023

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 463/JPR/2023[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

94E of the Act, due date of filing of return is 30th November, 2016 and therefore return filed on 29.11.2016 is within due date not warranting levy of interest u/s. 234A of the Act. 3. the appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost to be awarded to the assessee. In ITA No. 461/JP/2023