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14 results for “disallowance”+ Section 56(2)(viii)clear

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Key Topics

Section 143(3)46Addition to Income14Section 153A13Section 1459Section 1476Section 1485Section 684Section 145(3)4Section 143(1)3Disallowance

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

viii) In the search proceedings, the documents were found from the possession of the\nassessee which proves that cash was taken from the buyers of flat by the company. The\nassessee failed to disprove these documents. Hence, the onus was on the assessee to\ndisprove these transactions. However, the assessee has not discharged the onus casted\nupon it. Without discharging

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: Disposed
3
Natural Justice3
ITAT Jodhpur
12 Oct 2023
AY 2012-13
Section 143(3)Section 145Section 153A

viii) Gujarat High Court in the case of Commissioner Of Income-Tax va President ITA No. CITA- Udaipur-2/18356/2019-20 Industries on 20 April, 1999 wherein it has been held as under:- "The entire sales could not have been added as income of the assessee for the assessment year in question but only to the extent the estimated profits embedded

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

viii) Gujarat High Court in the case of Commissioner Of Income-Tax va President ITA No. CITA- Udaipur-2/18356/2019-20 Industries on 20 April, 1999 wherein it has been held as under:- "The entire sales could not have been added as income of the assessee for the assessment year in question but only to the extent the estimated profits embedded

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

viii) Gujarat High Court in the case of Commissioner Of Income-Tax va President ITA No. CITA- Udaipur-2/18356/2019-20 Industries on 20 April, 1999 wherein it has been held as under:- "The entire sales could not have been added as income of the assessee for the assessment year in question but only to the extent the estimated profits embedded

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

viii) Gujarat High Court in the case of Commissioner Of Income-Tax va President ITA No. CITA- Udaipur-2/18356/2019-20 Industries on 20 April, 1999 wherein it has been held as under:- "The entire sales could not have been added as income of the assessee for the assessment year in question but only to the extent the estimated profits embedded

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

viii) Gujarat High Court in the case of Commissioner Of Income-Tax va President ITA No. CITA- Udaipur-2/18356/2019-20 Industries on 20 April, 1999 wherein it has been held as under:- "The entire sales could not have been added as income of the assessee for the assessment year in question but only to the extent the estimated profits embedded

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

viii) Gujarat High Court in the case of Commissioner Of Income-Tax va President ITA No. CITA- Udaipur-2/18356/2019-20 Industries on 20 April, 1999 wherein it has been held as under:- "The entire sales could not have been added as income of the assessee for the assessment year in question but only to the extent the estimated profits embedded

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

viii) Gujarat High Court in the case of Commissioner Of Income-Tax va President ITA No. CITA- Udaipur-2/18356/2019-20 Industries on 20 April, 1999 wherein it has been held as under:- "The entire sales could not have been added as income of the assessee for the assessment year in question but only to the extent the estimated profits embedded

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

viii) Gujarat High Court in the case of Commissioner Of Income-Tax va President ITA No. CITA- Udaipur-2/18356/2019-20 Industries on 20 April, 1999 wherein it has been held as under:- "The entire sales could not have been added as income of the assessee for the assessment year in question but only to the extent the estimated profits embedded

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

viii) Gujarat High Court in the case of Commissioner Of Income-Tax va President ITA No. CITA- Udaipur-2/18356/2019-20 Industries on 20 April, 1999 wherein it has been held as under:- "The entire sales could not have been added as income of the assessee for the assessment year in question but only to the extent the estimated profits embedded

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

ITA 136/JODH/2023[2014-15]Status: DisposedITAT Jodhpur02 Aug 2023AY 2014-15
Section 133ASection 143(1)Section 143(3)Section 148Section 234B

disallowing purchase without considering real & true fact in right perspective and judicious manner. 11. That on the facts and in the circumstances of the case, the authority below grossly erred in making attempt to normal business transaction as something unusual and out of the ordinary only as un-discerningiy which is against the principal of natural justice. 12. That

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

ITA 2/JODH/2022[2011-12]Status: DisposedITAT Jodhpur02 Aug 2023AY 2011-12
Section 143(1)Section 147Section 68

disallowance of interest for an amount of Rs. 3,16,663/-. 5. Feeling dissatisfied from the order of the assessing officer assessee preferred an appeal before the ld. CIT(A). A propose to the grounds so raised the relevant finding of the ld. CIT(A) is reiterated here in below: “7.1 In the case of appellant, by merely submitting confirmations

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

ITA 1/JODH/2022[2010-11]Status: DisposedITAT Jodhpur02 Aug 2023AY 2010-11
Section 143(1)Section 147Section 68

disallowance of interest for an amount of Rs. 3,16,663/-. 5. Feeling dissatisfied from the order of the assessing officer assessee preferred an appeal before the ld. CIT(A). A propose to the grounds so raised the relevant finding of the ld. CIT(A) is reiterated here in below: “7.1 In the case of appellant, by merely submitting confirmations

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 600/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

Section 115BSection 145(3)Section 68Section 69C

56,06,219/-. After considering the already declared gross profit of Rs.4,36,79,809/-, the differential amount of Rs. 1,19,26,410/- is added by the AO to the total income of the assessee. It is seen that the total turnover of Rs. 185,35,46,666/- comprises an amount of Rs. 1,11,60,612/- which