BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

13 results for “disallowance”+ Section 211clear

Sorted by relevance

Delhi754Mumbai671Bangalore281Chennai198Pune169Ahmedabad155Kolkata141Hyderabad114Jaipur97Chandigarh60Raipur57Surat47Indore39Cochin38Visakhapatnam37Calcutta36Rajkot25Lucknow22Guwahati18Karnataka16Jodhpur13Dehradun10Ranchi9Nagpur8Cuttack8SC7Kerala6Telangana6Varanasi5Allahabad4Patna4Agra4Jabalpur4Amritsar4Punjab & Haryana3Panaji3Rajasthan2

Key Topics

Section 26329Section 153C12Section 143(3)11Addition to Income9Section 405Section 2504Deduction4Disallowance4Section 1323Section 292C

ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA

In the result, the appeal of the Revenue is dismissed

ITA 253/JODH/2016[2012-13]Status: DisposedITAT Jodhpur03 Nov 2022AY 2012-13

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 36(1)(vii)Section 36(1)(viia)Section 40

disallowance of Rs.2,57,53,331/- made by the AO. 2.3 On the other hand, the ld. AR of the assessee supported the order of the ld. CIT(A) and submitted that the assessee was entitled to deduction of Rs.3,12,01,400/-, however, against which deduction of Rs.2,69,89,211/- was claimed. He further submitted that

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: Disposed
3
Section 36(1)(viia)3
Exemption3
ITAT Jodhpur
22 Mar 2023
AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

disallowable expenditure under s. 14A was erroneous and is prejudicial 17 | P a g e to the interest of the Revenue—Not correct—CIT has held that the enquiry conducted by the AO was inadequate and has assumed the revisional jurisdiction—Assessee has filed all the details before the AO and AO has accepted the contention of the assessee that

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: DisposedITAT Jodhpur26 Feb 2026AY 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

disallowed the expenses claimed of Rs. 1,20,55,195/- as not verifiable and not allowable to the Assessee looking into the nature of the business. 6. Being aggrieved with the assessment order, the Assessee has filed an appeal before the Ld. CIT(A) who has endorsed the finding of the AO by observing that several notices under Section

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

ITA 455/JODH/2024[2015-16]Status: DisposedITAT Jodhpur29 Sept 2025AY 2015-16

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

section 153Cr.w.s. 153A of the IT. Act, 1961 for A.Y. 2011- 12 to 2016-17 and action w/s. 153C r.w.s. 153A required to be initiated in this case. Therefore, notices U/s 153Cr.w.s. 153A of the Income-tax Act, 1961 for A.Y. 2011-12 to 2016-17 are being issued in this case. 7. Assessment years involved

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

ITA 313/JODH/2024[2017-18]Status: DisposedITAT Jodhpur29 Sept 2025AY 2017-18

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

section 153Cr.w.s. 153A of the IT. Act, 1961 for A.Y. 2011- 12 to 2016-17 and action w/s. 153C r.w.s. 153A required to be initiated in this case. Therefore, notices U/s 153Cr.w.s. 153A of the Income-tax Act, 1961 for A.Y. 2011-12 to 2016-17 are being issued in this case. 7. Assessment years involved

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

ITA 453/JODH/2024[2014-15]Status: DisposedITAT Jodhpur29 Sept 2025AY 2014-15

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

section 153Cr.w.s. 153A of the IT. Act, 1961 for A.Y. 2011- 12 to 2016-17 and action w/s. 153C r.w.s. 153A required to be initiated in this case. Therefore, notices U/s 153Cr.w.s. 153A of the Income-tax Act, 1961 for A.Y. 2011-12 to 2016-17 are being issued in this case. 7. Assessment years involved

SHANTI LAL DEORA,SUMERPUR vs. ACIT, CIRCLE, PALI

Appeal of the assessee stands allowed

ITA 22/JODH/2021[2016-17]Status: DisposedITAT Jodhpur08 Sept 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Shri Shanti Laldeora, Vs. A.C.I.T., Hotel Inder Palace, Bhagat Circle- Pali Singh Circle, Sumerpur, Dist.- Pali-306902 (Raj.) Pan No. Adhpd 4172 A Assessee By Shri Rajendra Jain, Adv. & Shrimohitsoni, Adv. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 11/08/2021 Date Of Pronouncement 08/09/2021

Section 143(2)Section 143(3)Section 263Section 54F

disallowance of deduction U/s 54F ignoring the fact that the appellate has invested the consideration received by him in construction and has rightly claimed deduction under Section 54F of the Act as per law. 6. That on the facts and in the circumstances of the case, the ld. PCIT-1, Jodhpur grossly erred in exceeding his jurisdiction by issuing direction

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

ITA 212/JODH/2018[2014-15]Status: DisposedITAT Jodhpur30 Oct 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Prakul Khurana, Advocate and Shri Mukesh Soni, CAFor Respondent: Smt. Runi Pal, CIT-DR
Section 143(3)Section 33Section 35Section 40Section 56Section 5ASection 67(1)Section 73

Section 5A: Act to override bye-laws/resolutions. 7. On the above plinth, AO held status as AOP, applied s.194A & s.40(a)(ia) to interest, invoked s.40(ba) for commission to members, disallowed advertisement & professional/law charges for stated reasons, and disallowed penalty in terms of Expl.1 to s.37(1). Quantification and computation are set out verbatim in the assessment order

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

ITA 211/JODH/2018[2013-14]Status: DisposedITAT Jodhpur30 Oct 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Prakul Khurana, Advocate and Shri Mukesh Soni, CAFor Respondent: Smt. Runi Pal, CIT-DR
Section 143(3)Section 33Section 35Section 40Section 56Section 5ASection 67(1)Section 73

Section 5A: Act to override bye-laws/resolutions. 7. On the above plinth, AO held status as AOP, applied s.194A & s.40(a)(ia) to interest, invoked s.40(ba) for commission to members, disallowed advertisement & professional/law charges for stated reasons, and disallowed penalty in terms of Expl.1 to s.37(1). Quantification and computation are set out verbatim in the assessment order

SAMBHAV ENERGY LIMITED ,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 258/JODH/2019[2014-15]Status: DisposedITAT Jodhpur02 Nov 2022AY 2014-15

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

211 Taxman 505 (Del) Sambhav Energy Ltd., Chennai vs. ACIT, Central Circle-01, Jodhpur  CIT vs. SWARUP VEGETABLE PRODUCTS INDIA LTD. (2005) 277 ITR 60 (All): (2005) 198 CTR (All) 595  CIT vs. REFERIGERATION & ALLIED INDUSTRIES LTD (2001) 247 ITR 12 (Del) : (2000) 163 CTR (Del) 498  CIT vs. OSWAL WOOLLEN MILLS

SAMBHAV ENERGY LIMITED ,CHENNAI vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 257/JODH/2019[2013-14]Status: DisposedITAT Jodhpur02 Nov 2022AY 2013-14

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

211 Taxman 505 (Del) Sambhav Energy Ltd., Chennai vs. ACIT, Central Circle-01, Jodhpur  CIT vs. SWARUP VEGETABLE PRODUCTS INDIA LTD. (2005) 277 ITR 60 (All): (2005) 198 CTR (All) 595  CIT vs. REFERIGERATION & ALLIED INDUSTRIES LTD (2001) 247 ITR 12 (Del) : (2000) 163 CTR (Del) 498  CIT vs. OSWAL WOOLLEN MILLS

M/S. PYROTECH ELECTRONICS PVT. LTD.,UDAIPUR vs. PR. CIT, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 3/JODH/2021[2017-18]Status: DisposedITAT Jodhpur10 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 263Section 40A(2)(b)Section 44A

Section 263 of the Act. The grounds of appeal raised by the assessee are as under:- 2 ITA 3/JODH/2021 PYEROTECH ELECTRONICS PVT LTD VS PR. CIT, UDAIPUR 1. That the Impugned order u/s 263 of the Act dated 18.02.2020 and notice u/s 263 are bad in law and on facts of the case and hence the same may kindly

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

ITA 399/JODH/2023[2017-18]Status: DisposedITAT Jodhpur08 Jan 2025AY 2017-18

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

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 24

Section 2(13) of the IT Act which reads as under: "Business" includes any trading, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture." The above definition has used the words 'trade' 'commerce' or 'manufacture' or "any adventure or concern in the nature of trade, commerce or manufacture". The Hon'ble Gujarat High