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14 results for “disallowance”+ Section 153A(1)(a)clear

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Delhi2,249Mumbai2,122Chennai642Bangalore600Hyderabad436Jaipur289Kolkata206Ahmedabad131Chandigarh131Amritsar123Indore118Rajkot93Nagpur88Pune87Cochin84Visakhapatnam65Karnataka61Allahabad59Raipur57Surat47Guwahati42Patna31Lucknow29Agra26Jodhpur24Ranchi21Cuttack20Kerala14Dehradun12Telangana5Varanasi4Calcutta3Punjab & Haryana2SC2Gauhati2Jabalpur1Rajasthan1Orissa1

Key Topics

Section 153A4Section 153C4Section 260A2Section 1322Section 142(1)2Reassessment2

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

1) The residence “Shelter”, Jayanthi Nagar Colony, is not in the exclusive possession of Shri K A Rauf (2) The seized documents do not constitute valuable articles or things or books of accounts or documents belonging to the assessee herein. Therefore, the reassessment set in motion under Section 153A read with Section 153C of the Act, the re- computation

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

1) The residence “Shelter”, Jayanthi Nagar Colony, is not in the exclusive possession of Shri K A Rauf (2) The seized documents do not constitute valuable articles or things or books of accounts or documents belonging to the assessee herein. Therefore, the reassessment set in motion under Section 153A read with Section 153C of the Act, the re- computation

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

153A read with Section 153C of the Act, the re-computation of return etc is illegal and unauthorized. 3.1 The other heads of the income of assessee scrutinized relate to the purchase of land at Sreerange, Maharastra. The assessing authority in the assessment order recorded the following findings: “1. The lease agreement do not have any legal validity as same

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

153A read with Section 153C of the Act, the re-computation of return etc is illegal and unauthorized. 3.1 The other heads of the income of assessee scrutinized relate to the purchase of land at Sreerange, Maharastra. The assessing authority in the assessment order recorded the following findings: “1. The lease agreement do not have any legal validity as same

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

153A for the assessment years 2003-04 to 2008-09 and I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 16 :: under Section 143(3) for the assessment year 2009-10 in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

153A for the assessment years 2003-04 to 2008-09 and I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 16 :: under Section 143(3) for the assessment year 2009-10 in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

153A for the assessment years 2003-04 to 2008-09 and I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 16 :: under Section 143(3) for the assessment year 2009-10 in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

153A for the assessment years 2003-04 to 2008-09 and I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 16 :: under Section 143(3) for the assessment year 2009-10 in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

153A for the assessment years 2003-04 to 2008-09 and I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 16 :: under Section 143(3) for the assessment year 2009-10 in relation to the persons who were searched, namely, Gracy Babu, Jose Thomas and P.J. Paulose, who were the heads of the respective trustee families. No assessments

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

Section 153A for the slab years had taken up a few disallowances and further added to the assessee’s income. Disallowances or additions present in more than one assessment year and the same circumstances, consideration, and conclusion are stated in the orders under appeal. 5. The learned advocates appearing for the assessee and the Revenue stated that the issues between

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

Section 153A for the slab years had taken up a few disallowances and further added to the assessee’s income. Disallowances or additions present in more than one assessment year and the same circumstances, consideration, and conclusion are stated in the orders under appeal. 5. The learned advocates appearing for the assessee and the Revenue stated that the issues between

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

Section 153A for the slab years had taken up a few disallowances and further added to the assessee’s income. Disallowances or additions present in more than one assessment year and the same circumstances, consideration, and conclusion are stated in the orders under appeal. 5. The learned advocates appearing for the assessee and the Revenue stated that the issues between

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

Section 153A for the slab years had taken up a few disallowances and further added to the assessee’s income. Disallowances or additions present in more than one assessment year and the same circumstances, consideration, and conclusion are stated in the orders under appeal. 5. The learned advocates appearing for the assessee and the Revenue stated that the issues between

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

Section 153A for the slab years had taken up a few disallowances and further added to the assessee’s income. Disallowances or additions present in more than one assessment year and the same circumstances, consideration, and conclusion are stated in the orders under appeal. 5. The learned advocates appearing for the assessee and the Revenue stated that the issues between