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29 results for “disallowance”+ Section 90clear

Sorted by relevance

Mumbai4,626Delhi3,669Chennai1,245Bangalore1,228Kolkata1,212Ahmedabad928Hyderabad648Pune600Jaipur480Indore346Surat328Chandigarh315Cochin204Visakhapatnam181Raipur143Cuttack141Amritsar116Lucknow111Rajkot101Nagpur94Karnataka69Guwahati57Allahabad57Ranchi47Calcutta46Agra38SC36Patna35Jodhpur29Dehradun28Telangana22Panaji22Jabalpur18Varanasi15A.K. SIKRI ROHINTON FALI NARIMAN2Punjab & Haryana2Andhra Pradesh1Kerala1Rajasthan1Gauhati1Uttarakhand1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 26336Section 143(3)29Disallowance23Section 80P(2)(d)16Section 80P16Section 54F15Addition to Income14Section 36(1)(viia)12Section 12A11

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

90-93, Udyog Vihar, Income Tax, Suker, Udaipur Udaipur (Appellant) (Respondent) PAN NO. AAACN 6942 K Assessee By Sh. Gautam Chand Baid, CA Revenue By Sh. Lovish Kumar, CIT-DR Date of hearing 14/07/2023 Date of 09/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising

Showing 1–20 of 29 · Page 1 of 2

Deduction10
Section 1479
Reassessment6

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, both the appeals of the assessees are allowed

ITA 95/JODH/2021[2018-19]Status: DisposedITAT Jodhpur08 Nov 2021AY 2018-19

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M.Joshi, JCIT-DR
Section 139(1)Section 250Section 36(1)(va)Section 43

90 days from 3rd October, 2021. Hence, we are of the considered opinion that the delay, if any, in these appeals, deserves to be condoned as per the direction given by the Hon’ble Apex Court. admitted. 7. Coming to the merits of the case, we may observe that the issue involved in the present appeal is squarely covered

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, both the appeals of the assessees are allowed

ITA 96/JODH/2021[2019-20]Status: DisposedITAT Jodhpur08 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M.Joshi, JCIT-DR
Section 139(1)Section 250Section 36(1)(va)Section 43

90 days from 3rd October, 2021. Hence, we are of the considered opinion that the delay, if any, in these appeals, deserves to be condoned as per the direction given by the Hon’ble Apex Court. admitted. 7. Coming to the merits of the case, we may observe that the issue involved in the present appeal is squarely covered

SH. MAHENDRA SINGH,FLAT NO.303, ASHAPURA TOWER, PAOTA, JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 20/JODH/2023[2017-18]Status: DisposedITAT Jodhpur18 Sept 2023AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaishri Mahendra Singh Vs Theacit Flat No. 303, Ashapura Tower Circle-3 Paota, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Csdps 5573B

Section 2Section 36(1)(iii)Section 37(1)

section 37(1) had not been served by the appellant and resultantly why the interest expenditure claimed by the appellant to the extent of Rs. 1,18,90,400/- was required to be disallowed

DCIT,CIRCLE, SRIGANGANAGAR vs. M/S. KANDA EDIBLE OIL P. LTD. , SRIGANGANAGAR

In the result, appeal of the revenue is dismissed and CO of the assessee is allowed

ITA 191/JODH/2019[2015-16]Status: DisposedITAT Jodhpur01 Feb 2021AY 2015-16

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

Section 36(1)(iii)

disallowance made by the AO by applying section 36(1)(iii) is not as per law for which reliance is placed on the following decisions: (i) CIT Vs. Shoorji Vallabhdas And Co. (1962) 46 ITR 144 (SC) (ii) B and A Plantations and Industries Ltd. Vs. CIT 242 ITR 22 (Gauhati) (HC) 8. We have heard the Ld. Counsels

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: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

disallowed. On 30-4-2009, the Commissioner issued the impugned notice under section 263 on the ground that the assessment order passed on 27-12-2007 was erroneous and prejudicial to the interests of the revenue. The assessee challenged said notice contending that though, in form, the Commissioner had sought to revise the order dated 27-12-2007 which

RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

ITA 157/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

90,029/- claimed by assessee toward construction, the A.O. allowed only Rs.21,95,015/-. 4. By the impugned order, the Ld. CIT(A) did not find any merit in the submission of assessee that the AO enhanced the scope of assessment. For income earned from transfer of assets Ld. CIT(A) upheld the finding of the AO that same

PUSHAP RAJ BOHRA ,JALORE vs. DCIT, BARMER CIRCLE, BARMER

In the result, appeal of the assessee is allowed

ITA 158/JODH/2019[2015-16]Status: DisposedITAT Jodhpur20 Mar 2020AY 2015-16

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

Section 142(1)Section 143(3)Section 45(2)Section 54BSection 54F

90,029/- claimed by assessee toward construction, the A.O. allowed Rs.21,95,015/-. 4. By the impugned order, the Ld. CIT(A) did not find any merit in the submission of assessee that the AO enhanced the scope of 3 ITA 158/Jodh/2019 Pushp Raj Bohra Vs DCIT assessment. For income earned from transfer of assets Ld. CIT(A) upheld

DCIT,CIRCLE, SRIGANGANAGAR vs. M/S. KANDA EDIBLE OIL P. LTD. , SRIGANGANAGAR

In the result, appeal of the revenue is dismissed and CO of the assessee is partly allowed

ITA 190/JODH/2019[2014-15]Status: DisposedITAT Jodhpur01 Feb 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

Section 36(1)(iii)Section 40A(2)(b)

90,810/- but has not charged any interest from the debtors. Thus, assessee had diverted interest bearing funds to persons from whom no interest has been charged. Accordingly, he calculated notional interest at the rate of 18% per annum in respect of following parties and disallowed Rs.58,36,270/- out of the interest expenses by applying section

SHRI ROHIT YADAV,SRIGANGANAGAR vs. ACIT, CIRCLE, SRIGANGANAGAR

In the result the appeal of the assessee is partly allowed

ITA 102/JODH/2023[2009-10]Status: DisposedITAT Jodhpur10 Nov 2023AY 2009-10

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.102/Jodh/2023 िनधा"रण वष" / Assessment Year : 2009-10 Shri Rohit Yadav, The Assistant S/O.Sh. Ram Kumar Yadav, V Commissioner Of Income Village – 2Ml, Nathwali, S Tax, Circle Sriganganagar. Sriganganagar – 335001. Pan: Bbspk6028C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Ms. Nidhi Nair – Jcit-Dr Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 250

section 250 of the Income Tax Act. The relevant paragraphs 8, 9, 10 & 11 are reproduced here as under: “8. I have carefully considered the facts of the case and found that there is no need to interfere the addition made by AO u/s 144 of the IT Act, total amounting to Rs. 16,90,000/- + 518/- interest. During

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

ITA 482/JODH/2018[2012-13]Status: DisposedITAT Jodhpur01 Feb 2021AY 2012-13

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

Section 131

90 Lakhs was transferred by Chitravali Barter Pvt. Ltd. to M/s Swift Tie Up Pvt. Ltd. on 13.02.2012, out of which it paid ₹ 75 Lakhs to the appellant against the transaction which it had entered with the appellant, it cannot be assumed that the source of this amount is the amount deposited in the bank account of Jagdamba Trading, more

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C) 9.1 The initiation of penalty is not appealable. The ground

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

ITA 504/JODH/2018[2010-11]Status: DisposedITAT Jodhpur10 Nov 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of Rs. 38,01,442/- being provision for Standard Assets under section 36(1)(viia) following the Hon’ble ITAT in the assessee’s own case in appeal against the order u/s 14 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. 263 for AY 2010-11 in ITA No. 143/Jodh/2015 dated 19.05.2017 has observed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 517/JODH/2018[2007-08]Status: DisposedITAT Jodhpur10 Nov 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of Rs. 38,01,442/- being provision for Standard Assets under section 36(1)(viia) following the Hon’ble ITAT in the assessee’s own case in appeal against the order u/s 14 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. 263 for AY 2010-11 in ITA No. 143/Jodh/2015 dated 19.05.2017 has observed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 518/JODH/2018[2010-11]Status: DisposedITAT Jodhpur10 Nov 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of Rs. 38,01,442/- being provision for Standard Assets under section 36(1)(viia) following the Hon’ble ITAT in the assessee’s own case in appeal against the order u/s 14 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. 263 for AY 2010-11 in ITA No. 143/Jodh/2015 dated 19.05.2017 has observed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 519/JODH/2018[2011-12]Status: DisposedITAT Jodhpur10 Nov 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of Rs. 38,01,442/- being provision for Standard Assets under section 36(1)(viia) following the Hon’ble ITAT in the assessee’s own case in appeal against the order u/s 14 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. 263 for AY 2010-11 in ITA No. 143/Jodh/2015 dated 19.05.2017 has observed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 520/JODH/2018[2012-13]Status: DisposedITAT Jodhpur10 Nov 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of Rs. 38,01,442/- being provision for Standard Assets under section 36(1)(viia) following the Hon’ble ITAT in the assessee’s own case in appeal against the order u/s 14 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. 263 for AY 2010-11 in ITA No. 143/Jodh/2015 dated 19.05.2017 has observed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 521/JODH/2018[2013-14]Status: DisposedITAT Jodhpur10 Nov 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of Rs. 38,01,442/- being provision for Standard Assets under section 36(1)(viia) following the Hon’ble ITAT in the assessee’s own case in appeal against the order u/s 14 ITA Nos. 504/Jodh/20218 &Ors. Asstt. CIT v. Rajasthan Marudhara Gramin Bank &Ors. 263 for AY 2010-11 in ITA No. 143/Jodh/2015 dated 19.05.2017 has observed

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

ITA 71/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

Disallowance of claim u/s 80P(2)(d) 1. 2013-14 68/Jodh/2022 Rs.3,32,90,254/- I.T.A. Nos. 68 to 71/Jodh/2022 4 Assessment Years: 2013-14 to 2016-17 2. 2014-15 69/Jodh/2022 Rs.5,30,38,860/- 3. 2015-16 70/Jodh/2022 Rs. 2,26,50,941/- 4. 2016-17 71/Jodh/2022 Rs. 2,07,00,717/- Aggrieved assessee filed an appeal before

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

ITA 70/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(4)

Disallowance of claim u/s 80P(2)(d) 1. 2013-14 68/Jodh/2022 Rs.3,32,90,254/- I.T.A. Nos. 68 to 71/Jodh/2022 4 Assessment Years: 2013-14 to 2016-17 2. 2014-15 69/Jodh/2022 Rs.5,30,38,860/- 3. 2015-16 70/Jodh/2022 Rs. 2,26,50,941/- 4. 2016-17 71/Jodh/2022 Rs. 2,07,00,717/- Aggrieved assessee filed an appeal before