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3 results for “disallowance”+ Section 234clear

Sorted by relevance

Mumbai863Delhi862Bangalore410Chennai213Kolkata176Jaipur98Ahmedabad88Pune44Chandigarh43Indore36Hyderabad34Surat32Raipur27Cuttack22Lucknow21Karnataka18Nagpur18Guwahati17Visakhapatnam16Rajkot16Ranchi12Amritsar10Cochin5Varanasi4Telangana4Patna3SC3Jodhpur3Jabalpur2Dehradun2Calcutta2Agra1Rajasthan1Orissa1

Key Topics

Section 2639Section 54F6Section 1544Section 143(3)4Section 113Section 2502Section 143(2)2Section 12A2Exemption2Addition to Income

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

disallowing exemption u/s 54F of the Income Tax Act. 3. The Ld. AO has grossly erred in law & facts in charging interest u/s 234 of the Act. 4. The appellant reserves rights to add/alter/amend/withdrawn any/all grounds of the appeal.” 3. Brief facts of the case that the assessee is engaged in the business of Hotel and Resort as proprietor

SHREE VISHWAKARMA SUTRADHAR SAMPATI TRUST,BIKANER vs. INCOME TAX OFFICER, EXEMPTION, BIKANER

2

In the result, appeal of the assessee is partly allowed in above terms

ITA 305/JODH/2024[2017-2018]Status: DisposedITAT Jodhpur28 Mar 2025AY 2017-2018

Bench: Hearing On The Case.

For Appellant: Shri Amit Kothari (CA)For Respondent: Shri Karni Dan, Addl. CIT
Section 11Section 11(1)(a)Section 12ASection 143(2)Section 250

disallowed the exemption claimed u/s 11 of the Act and brought to tax the excess of income of over expenditure at MMR rate for reasons discussed above. Accordingly, I am not inclined to interfere with the decision of the Assessing Officer. The grounds of appeal raised by the appellant are hereby dismissed.” 3. Being not satisfied with the order

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