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2 results for “disallowance”+ Section 144Aclear

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Key Topics

Section 26312Section 143(3)3Section 40A(2)(b)2Section 144A2Revision u/s 2632

M/S. SHREE GOVINDAM PRIME FOODS (P) LTD.,SRI GANGANAGAR vs. ACIT, CIRCLE, SRI GANGANAGAR

The appeal stands allowed

ITA 391/JODH/2019[2015-16]Status: DisposedITAT Jodhpur21 Dec 2020AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.391/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Shree Govindam Prime Foods (P) Ltd. Acit Circle C/O. Rajendra Jain Advocate Sri Ganganagar बनाम 106, Akshay Deep Complex Rajasthan / Vs. 5Th B Road, Sardarpura, Jodhpur Rajasthan-342 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aalcs-9788-D (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Shri Rajendra Jain (Advocate)-Ld. ARFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 143(3)Section 144ASection 145(3)Section 263

section 144A of the Act. 5. That on the facts and in the circumstances of the case and in law, the ld. CIT, Bikaner erred in setting aside the assessment order passed by ld. AO particularly when the ld.AO passed the assessment order after examination of documents produced by the assessee. 6. That on the facts and in the circumstances

MADAN LAL AND PARTY,HANUMANGARH vs. PR. CIT, BIKANER

The appeals stand allowed

ITA 233/JODH/2018[2013-14]Status: DisposedITAT Jodhpur21 Dec 2020AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.233/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं./ I.T.A. No.234/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) Madan Lal & Party Pr. Cit (Hanumangarh Town) Income Tax Office बनाम/ C/O Neeraj Chawla Ca Rani Bazaar, Bikaner Vs. 55, Adarsh Nagar, Sri Ganganagar Rajasthan. Rajasthan-335 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacam-3229-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Shri Rajendra Jain (Advocate)-Ld. ARFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 143(3)Section 144ASection 263Section 40A(2)(b)Section 40A(3)

section 263 and another is filing appeal before the H'ble Rajasthan High Court against the order of the H'ble ITAT Jodhpur. 2. We have carefully heard the rival submissions and perused relevant material on record including submissions made during assessment proceedings as well as during revisional proceedings. The judicial precedents as cited during the course of hearing have