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5 results for “disallowance”+ Section 246Aclear

Sorted by relevance

Indore159Delhi137Mumbai106Bangalore53Pune40Kolkata30Chennai28Jaipur23Chandigarh19Panaji18Raipur17Hyderabad17Nagpur14Amritsar14Ahmedabad12Jodhpur5Cochin5Cuttack4Lucknow4Patna3Guwahati3Visakhapatnam2Karnataka2Agra2Allahabad1Rajkot1SC1Varanasi1Dehradun1

Key Topics

Section 143(1)6Section 2636Section 234E6Section 143(3)5Section 2005Deduction5Section 194Q4TDS4Disallowance4Section 200A

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

section should be construed strictly and reasonably. The Bombay High Court in the case of Dattatraya Gopal Shette vs. CIT (1984) 41 CTR (Bom) 393 : (1984) 150 ITR 460 (Bom), has also taken the same view. The Bombay High Court was dealing with a case where an application for renewal of registration was not signed by one of the partners

3
Section 44A2

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

ITA 779/JODH/2024[2022-23]Status: DisposedITAT Jodhpur30 Oct 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 11Section 143Section 143(1)Section 143(3)Section 246ASection 801A

disallowance of brought forward capital loss of Rs. 13,01,585/- and TDS Credit of Rs. 46,662/- in the computation of income. 4. We have heard both the sides and perused material on record. From the impugned order, it is seen that the learned JCIT (A) rejected the appeal qua the assessee by observing vide para5, as under

DINESH BOHRA,MUMBAI vs. ITO,W-1, BARMER, BARMER, RAJASTHAN

In the result, appeal filed by the assessee is allowed

ITA 373/JODH/2024[2018-19]Status: DisposedITAT Jodhpur25 Mar 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bledinesh Bohra Vs. Pr. Commissioner Of Income Unit 517, Option Primo, Andheri Tax-1, Jodhpur. East, Mumbai-400093 Pan No. Aanpb4468Q Assessee By Shri Gautam Chand Baid, C.A. & Shri Mayank Taparia, Advocate. Revenue By Shri Manoj Kumar Mahar (Cit- D.R.) Date Of Hearing 20.02.2025. Date Of Pronouncement 25.03.2025.

Section 115BSection 143Section 143(2)Section 143(3)Section 263

disallowance of agriculture income of Rs.58,79,649/- should have been treated as unexplained money u/s 69A of the IT Act and to be taxed at special rate u/s 115BBE of the IT Act, 1961. 4.2 The Id. PCIT-1, Jodhpur, who having not satisfied with the assessee's reply filed before him, passed the order

BHIKHAM CHAND MOHTA HUF,HANUMANGARH vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

ITA 506/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Jun 2025AY 2023-24

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 143(1)Section 194QSection 44A

246A New Dhan Mandi, Hanumangarh Junction - 335512 PAN No. AAFHB1577C Assessee by Revenue by Date of Hearing Date of Pronouncement Vs. ITO, Ward-1, Hanumangarh. Shri Vedant Gupta, C.A. Shri Karni Dan, Addl. CIT (Sr. D.R.) 19.05.2025. 17.06.2025. ORDER DR. MITHA LAL MEENA, A.M.: These appeals by the assessee are directed against the orders even dated 24.05.2024 of the Commissioner

BHIKHAM CHAND MOHTA HUF,HANUMANGARH JUNCTION vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

ITA 505/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Jun 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 143(1)Section 194QSection 44A

246A New Dhan Mandi, Hanumangarh Junction - 335512 PAN No. AAFHB1577C Assessee by Shri Vedant Gupta, C.A. Revenue by Shri Karni Dan, Addl. CIT (Sr. D.R.) Date of Hearing 19.05.2025. Date of Pronouncement 17.06.2025. Vs. ITO, Ward-1, Hanumangarh. ORDER DR. MITHA LAL MEENA, Α.Μ.: These appeals by the assessee are directed against the orders even dated