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7 results for “disallowance”+ Section 115clear

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Key Topics

Section 143(1)7Section 1546Section 234E6Section 143(1)(a)5Section 2005Section 114Section 115B4Section 2503Addition to Income3Natural Justice

NAVAL KISHORE DAGA,JODHPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 83/JODH/2021[2017-18]Status: DisposedITAT Jodhpur03 Oct 2023AY 2017-18
Section 143(1)Section 143(1)(a)Section 250Section 57

disallowed wherein Interest Income is more than expenses or Appellant is having sufficient Interest Free Fund or owned Funds: 1. Hon'ble Supreme Court in case of CIT Vs Rajendra Prasad Moody 115 ITR 519 (SC) COME 2. Hon'ble Andhra Pradesh High Court in case of CIT Vs Gopikrishan Murlidhar, 47 ITR 469 (AP) We would like to submit

VINAY MITTAL,SRIGANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR

The appeal of the Assessee is partly allowed for statistical purposes

ITA 382/JODH/2024[2020-21]Status: Disposed
3
Deduction3
Disallowance3
ITAT Jodhpur
26 Feb 2026
AY 2020-21

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevinay Mittal Income Tax Officer, 3, J Block, Sriganganagar (Raj.) Ward No. -1, Ward No. 1 Keshrisinghpur Sriganganagar Sriganganagar Pan No. Avopm6894P Assessee By Shri Virendra Jain, Advocate (Physical) Revenue By Shri P.M. Mirdha, Addl. Cit- Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As The Nfac/ Cit (A)] Dated 22.03.2024 With Respect To Assessment Year 2020-21. 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

Section 142(1)Section 144Section 145Section 145(3)Section 234ASection 250Section 280Section 44ASection 68

Section 115 BBE of the Income Tax Act under the head of income from other sources besides interest expenses claim of Rs. 16,82,142/- on the aforesaid unsecured loans. 20. We have heard both the sides and perusal of record, the AO and the Ld. CIT(A) has passed ex-parte order on the issue of disallowance

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

ITA 5/JODH/2022[2018-19]Status: DisposedITAT Jodhpur06 Oct 2023AY 2018-19
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

disallowed and total income will be taxed @ MMR. This is really very unfortunate and unreasonable. (H) Please refer the attached Form-10B FAQ (P.B. No. 17) which are available on department’s official website and can be visited through the given link : https://www.incometax.gov.in/iec/foportal/help/form10bfaq#:~:text=Is%20it%20mandato ry%20to%20file,in%20the%20online%20mode%20only. Your honor will find that Question

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

ITA 9/JODH/2022[2017-18]Status: DisposedITAT Jodhpur06 Oct 2023AY 2017-18
Section 11Section 139(9)Section 143(1)Section 143(1)(a)Section 154

disallowed and total income will be taxed @ MMR. This is really very unfortunate and unreasonable. (H) Please refer the attached Form-10B FAQ (P.B. No. 17) which are available on department’s official website and can be visited through the given link : https://www.incometax.gov.in/iec/foportal/help/form10bfaq#:~:text=Is%20it%20mandato ry%20to%20file,in%20the%20online%20mode%20only. Your honor will find that Question

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

ITA 268/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Apr 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR
Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250

disallowing the legal and legitimate claim of the assessee only for the reason that it is being claimed during the assessment. Which is quite arbitrary, unjustified and against the law of natural justice. 7. That during the year the sansthaan has paid Rs. 1.00 crore to Rajasthan State University as endowment fund and this is application of income

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

115 taxmann.com 345 (High Court of Madras) 3. Dr. AmritLalMangal vs. Union of India [2015] 62 taxamnn.com 310 (High Court of Punjab and Haryana) 4. Biswajit Das vs. Union of India [2019] 103 taxmann.com 290 (High Court of Delhi) The appellant has mainly submitted that- "In view of the above submissions order u/s 2004 of the Act imposing late fees

BALAJI MARBLES AND TILES PVT LIMITED,KATNI vs. DCIT CENTRAL CIRCLE 1, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 304/JODH/2024[2017-2018]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-2018

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blebalaji Marbles & Tiles Pvt. Ltd. Dcit, Central Circle -1, 12 Dunne Market, Bargawan, Udaipur. Jabalpur Road, Madhya Pradesh – 483501. Pan No. Aaccb 4886 C Assessee By Shri Rahul Bardia, Ca (Virtual) Revenue By Shri P.R. Mirdha, Addl. Cit (Virtual) Date Of Hearing 18.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Udaipur–2 [Cit(A)], Dated 28.02.2024 For The Assessment Year 2017–18. 2. The Assessee Has Taken Following Grounds Of Appeal: 1. The Ld Cit Erred In Law & Facts Of The Case In Rejecting The Books Of Account During Appellate Proceedings. 2. The Ld Cit Appeals Erred In Law & Facts Of The Case In Enhancing The Addition On Account Of Gp Addition Of Rs 94,24,706/-. 3. The Ld Cit Appeals Erred In Law & Facts Of The Case In Comparing The Gp Ratio Of Assessee As 2.07% Whereas The Assessee Explained

Section 143(3)Section 145Section 145(3)Section 69A

115/- u/s 69A. 5. The order passed by the Ld CIT Appeals is bad in law and facts, void ab initio and without jurisdiction. 6. The appellant reserves the right to add or amend any ground of appeal 3. The issue raised in the ground no. 1 is regarding rejection of the books of account