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10 results for “disallowance”+ Search & Seizureclear

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Key Topics

Section 153A4Section 153C4Section 2634Section 115B3Section 260A2Section 1322Section 142(1)2Section 682Reassessment2

K.A.RAUG vs. COMMISSIONER OF INCOME TAX

ITA/63/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

search and seizure, initiated proceedings under Section 153A of the Act for assessment for the period 2004-05 to 2010-11 against the assessee, the wife of the assessee, his two daughters, and employees working with the assessee at the relevant point of time. On 31.12.2011, the Assessing Authorities completed the assessment for the slab assessment years. 4. The assessee

K.A.RAUF, vs. COMMISSIONER OF INCOMETAX,

ITA/58/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

search and seizure, initiated proceedings under Section 153A of the Act for assessment for the period 2004-05 to 2010-11 against the assessee, the wife of the assessee, his two daughters, and employees working with the assessee at the relevant point of time. On 31.12.2011, the Assessing Authorities completed the assessment for the slab assessment years. 4. The assessee

K.A.RAUF vs. COMMISSIONER OF INCOMETAX

ITA/54/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

search and seizure, initiated proceedings under Section 153A of the Act for assessment for the period 2004-05 to 2010-11 against the assessee, the wife of the assessee, his two daughters, and employees working with the assessee at the relevant point of time. On 31.12.2011, the Assessing Authorities completed the assessment for the slab assessment years. 4. The assessee

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

ITA/60/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

search and seizure, initiated proceedings under Section 153A of the Act for assessment for the period 2004-05 to 2010-11 against the assessee, the wife of the assessee, his two daughters, and employees working with the assessee at the relevant point of time. On 31.12.2011, the Assessing Authorities completed the assessment for the slab assessment years. 4. The assessee

K.A.RAUF vs. COMMISSIONER OF INCOME TAX

ITA/56/2018HC Kerala10 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

search and seizure, initiated proceedings under Section 153A of the Act for assessment for the period 2004-05 to 2010-11 against the assessee, the wife of the assessee, his two daughters, and employees working with the assessee at the relevant point of time. On 31.12.2011, the Assessing Authorities completed the assessment for the slab assessment years. 4. The assessee

K.R. RAZIYA, vs. COMMISSIONER OF INCOME TAX,

ITA/61/2018HC Kerala14 Mar 2022

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

Section 132Section 142(1)Section 153ASection 153CSection 260A

disallowance of lease rent received from agricultural land. The appeals before the Commissioner and the Tribunal ended in dismissal. Throughout, the appeals of all the assesses brought within the scope of enquiry or scrutiny pursuant to search and seizure

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX

ITA/64/2018HC Kerala14 Mar 2022

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

Section 132Section 142(1)Section 153ASection 153CSection 260A

disallowance of lease rent received from agricultural land. The appeals before the Commissioner and the Tribunal ended in dismissal. Throughout, the appeals of all the assesses brought within the scope of enquiry or scrutiny pursuant to search and seizure

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

ITA/76/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

search under Section 132 of the Act could be carried out only at places where the assessee has an exclusive right. A power of attorney resulting in the purchase of land and the documents seized constitute the description of documents, articles, and things stated in the seizure. Independent of the above, it is noticed by the assessing authority that, admittedly

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

ITA/53/2018HC Kerala11 Mar 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

search under Section 132 of the Act could be carried out only at places where the assessee has an exclusive right. A power of attorney resulting in the purchase of land and the documents seized constitute the description of documents, articles, and things stated in the seizure. Independent of the above, it is noticed by the assessing authority that, admittedly

BHIMA JEWELLERS vs. COMMISSIONER OF INCOME TAX,

ITA/15/2021HC Kerala25 Aug 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S BHIMA JEWELLERSFor Respondent: COMMISSIONER OF INCOME TAX
Section 115Section 115BSection 263Section 68Section 69Section 69ASection 69BSection 69CSection 69D

disallowance is contrary to law in-so far as assessment year 2013-14 is concerned? ITA No.15 of 2021 -4- 4. The circumstances relevant for disposing of the appeal are in a limited sphere and are stated thus: On 30th of September 2013, the assessee filed the returns of the assessment year 2013-2014 declaring Rs.14,12,120/- as taxable