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1,223 results for “disallowance”+ Section 142(3)clear

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Key Topics

Section 143(3)92Section 14875Section 143(2)73Section 14A71Section 14770Addition to Income61Disallowance53Section 25044Section 26332Deduction

M/S. FUTURE DISTRIBUTORS,KOLKATA vs. PR.CIT, KOLKATA - 9, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 277/KOL/2016[2010-2011]Status: DisposedITAT Kolkata29 Jul 2016AY 2010-2011

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 131Section 133ASection 143(3)Section 145(3)Section 263Section 40

142 ITR 493 (Kol.). 15. The ld. counsel for the assessee then referred to the provisions of section 194G and section 204 and submitted that as per clause(iii) of section 204- ‘person responsible for paying’ ‘winnings from lottery or crossword puzzle’ under section 194B and commission etc. on sale of lottery tickets under section 194G is the payer himself

Showing 1–20 of 1,223 · Page 1 of 62

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Section 6829
Limitation/Time-bar20

ICI INDIA LIMITED,KOLKATA vs. DCIT, CIRCLE-10, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 2125/KOL/2005[1999-2000]Status: DisposedITAT Kolkata08 Mar 2017AY 1999-2000

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri R. N. Bajoria, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT, DR
Section 10(33)Section 115JSection 143(1)(a)Section 143(2)Section 147Section 148

disallowances. 4. The ld AR filed additional ground of appeal before us as below:- “That the notice issued under section 143(2) of the Act dated 18 November 2004 is of no consequence for the matter under consideration and no notice at all was issued under section 143(2) of the Act after filing the return of income in response

ACIT, CIRCLE-10, KOLKATA, KOLKATA vs. M/S. ICI INDIA LTD, KOLKATA

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 2568/KOL/2005[1999-2000]Status: DisposedITAT Kolkata08 Mar 2017AY 1999-2000

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri R. N. Bajoria, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT, DR
Section 10(33)Section 115JSection 143(1)(a)Section 143(2)Section 147Section 148

disallowances. 4. The ld AR filed additional ground of appeal before us as below:- “That the notice issued under section 143(2) of the Act dated 18 November 2004 is of no consequence for the matter under consideration and no notice at all was issued under section 143(2) of the Act after filing the return of income in response

INCOME TAX OFFICER-WARD-12(1), KOLKATA, KOLKATA vs. M/S STANDARD LEATHER PVT. LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 2620/KOL/2013[2010-2011]Status: DisposedITAT Kolkata07 Sept 2016AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2010-11

Section 133(6)Section 143(3)Section 40A(3)

disallowed and added to the total income of the assessee. In the instant case, the balances of many of the sundry creditors were outstanding coming from earlier years. Payments were made to some or the creditors during the year. The said payments have been accepted by the AO which means genuinity of the payments to these creditors as well

ACIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. PADMA LOGISTICS & KHANIJ PRIVATE LIMITED , KOLKATA

In the result, the revenue’s appeal is partly allowed for statistical purposes

ITA 606/KOL/2018[2010-11]Status: DisposedITAT Kolkata22 May 2020AY 2010-11

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(2)Section 14ASection 2

142 discovers any omission or any wrong statement therein, he may furnish a revised return at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier". 21. Moreover, Section 139(5) of the Act states that an assessee can file a revised return

SRI MALAY MONDAL,BURDWAN vs. I.T.O WD - 2(2),ASANSOL, ASANSOL

In the result, the appeal of the Assessee is allowed

ITA 903/KOL/2013[2008-2009]Status: DisposedITAT Kolkata28 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 133(6)Section 143(2)Section 40A(3)

142(1) of the Act were issued. In response to which, the ld.AR of the assessee appeared and filed the copies of documents and produced books of account for verification. 5. The AO conducted an enquiry u/s. 133(6) of the Act, where he found that the assessee has purchased country spirit from M/s. Asansol Bottling & Packaging

RAMESHWAR FINVEST PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2107/KOL/2025[2008-2009]Status: DisposedITAT Kolkata23 Dec 2025AY 2008-2009

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Central Circle 3(3) Rameshwar Finvest Private Aaykar Bhawan Poorva, Limited Santil Palli, 110, Eastern 111, Park Street, Kolkata- Metropolitan Bypass, Opposite Vs. 700016, West Bengal Ruby, Kasba, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Aabcr1053N Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 23.12.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Sanat Kumar Raha, DR
Section 131Section 131(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 263Section 68

3 to Section 147 of the Act called upon the assessee to explain the share capital/ share premium raised during the impugned financial year amounting to ₹32,04,00,000/-. The ld. AR submitted that the ld. AO during the assessment proceedings issued notice u/s 142(1) of the Act and directed the assessee to furnish names, addresses, PANs

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

ITA 406/KOL/2018[2008-09]Status: DisposedITAT Kolkata31 Dec 2019AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

Section 139(1)Section 143(3)Section 148

142 or section 148. This is clearly not the case here because the petitione the case here because the petitioner did file the return. Since there was no failure to r did file the return. Since there was no failure to make the return, the escapement of income cannot be attributed to such failure. This make the return, the escapement

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

ITA 407/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

Section 139(1)Section 143(3)Section 148

142 or section 148. This is clearly not the case here because the petitione the case here because the petitioner did file the return. Since there was no failure to r did file the return. Since there was no failure to make the return, the escapement of income cannot be attributed to such failure. This make the return, the escapement

GRAPHITE INDIA LTD.,KOLKATA vs. DCIT, CIRCLE 11, KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as allowed as indicated above and the appeal of the Revenue is dismissed

ITA 398/KOL/2008[2000-01]Status: DisposedITAT Kolkata08 Jan 2016AY 2000-01

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 143(3)Section 147Section 148Section 8Section 80HSection 80I

disallowance of Rs.1,14,00,000/-. 4.0 That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) erred in confirming further allocation of common expenditure to the tune of Rs.37,17,127/- to the power undertaking without appreciating the fact that the said expenditure are not related to power units. 5(a) That

SHRI DINESH AGARWAL,KOLKATA vs. A.C.I.T.,CENTRAL CIRCLE-3(4), KOLKATA

In the result, all the seven appeals of the assessee are allowed for statistical purposes

ITA 2624/KOL/2019[2015-16]Status: DisposedITAT Kolkata09 Apr 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16 Amit Agarwal, Assistant Commissioner Of 49A, Tollygunge Circular Road, Vs. Income Tax, Central Circle- New Alipore, Kolkata-700053. 3(4), Kolkata. (Pan: Agapa0320R) (Appellant) (Respondent)

For Appellant: Shri Miraj D. Shah & Shri S. M. Surana, AdvocateFor Respondent: Shri P. P. Barnab, Addl. CIT, Sr. DR
Section 132Section 133ASection 143(3)

3. Brief facts of the case are that assessee filed his return of income on 28.08.2015 reporting total income at Rs.6,77,710/-. In the course of assessment, AO noted that assessee has claimed to have earned exempt income from transaction of long term capital assets by selling the shares. Details of which are tabulated as under: 3.1. In respect

SHRI AMIT AGARWAL,KOLKATA vs. A.C.I.T.,CC-3(4), KOLKATA

In the result, all the seven appeals of the assessee are allowed for statistical purposes

ITA 2592/KOL/2019[2015-16]Status: DisposedITAT Kolkata09 Apr 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16 Amit Agarwal, Assistant Commissioner Of 49A, Tollygunge Circular Road, Vs. Income Tax, Central Circle- New Alipore, Kolkata-700053. 3(4), Kolkata. (Pan: Agapa0320R) (Appellant) (Respondent)

For Appellant: Shri Miraj D. Shah & Shri S. M. Surana, AdvocateFor Respondent: Shri P. P. Barnab, Addl. CIT, Sr. DR
Section 132Section 133ASection 143(3)

3. Brief facts of the case are that assessee filed his return of income on 28.08.2015 reporting total income at Rs.6,77,710/-. In the course of assessment, AO noted that assessee has claimed to have earned exempt income from transaction of long term capital assets by selling the shares. Details of which are tabulated as under: 3.1. In respect

SHRI KISHORE KUMAR AGARWAL,KOLKATA vs. A.C.I.T.,CIRCLE-3(4), KOLKATA

In the result, all the seven appeals of the assessee are allowed for statistical purposes

ITA 2530/KOL/2019[2015-16]Status: DisposedITAT Kolkata09 Apr 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16 Amit Agarwal, Assistant Commissioner Of 49A, Tollygunge Circular Road, Vs. Income Tax, Central Circle- New Alipore, Kolkata-700053. 3(4), Kolkata. (Pan: Agapa0320R) (Appellant) (Respondent)

For Appellant: Shri Miraj D. Shah & Shri S. M. Surana, AdvocateFor Respondent: Shri P. P. Barnab, Addl. CIT, Sr. DR
Section 132Section 133ASection 143(3)

3. Brief facts of the case are that assessee filed his return of income on 28.08.2015 reporting total income at Rs.6,77,710/-. In the course of assessment, AO noted that assessee has claimed to have earned exempt income from transaction of long term capital assets by selling the shares. Details of which are tabulated as under: 3.1. In respect

SHRI KAMAL AGARWAL,KOLKATA vs. A.C.I.T.,CENTRAL CIRCLE-3(4), KOLKATA

In the result, all the seven appeals of the assessee are allowed for statistical purposes

ITA 2522/KOL/2019[2015-16]Status: DisposedITAT Kolkata09 Apr 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16 Amit Agarwal, Assistant Commissioner Of 49A, Tollygunge Circular Road, Vs. Income Tax, Central Circle- New Alipore, Kolkata-700053. 3(4), Kolkata. (Pan: Agapa0320R) (Appellant) (Respondent)

For Appellant: Shri Miraj D. Shah & Shri S. M. Surana, AdvocateFor Respondent: Shri P. P. Barnab, Addl. CIT, Sr. DR
Section 132Section 133ASection 143(3)

3. Brief facts of the case are that assessee filed his return of income on 28.08.2015 reporting total income at Rs.6,77,710/-. In the course of assessment, AO noted that assessee has claimed to have earned exempt income from transaction of long term capital assets by selling the shares. Details of which are tabulated as under: 3.1. In respect

SHRI MAHESH AGARWAL,KOLKATA vs. A.C.I.T.,CENTRAL CIRCLE-3(4), KOLKATA

In the result, all the seven appeals of the assessee are allowed for statistical purposes

ITA 2539/KOL/2019[2015-16]Status: DisposedITAT Kolkata09 Apr 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16 Amit Agarwal, Assistant Commissioner Of 49A, Tollygunge Circular Road, Vs. Income Tax, Central Circle- New Alipore, Kolkata-700053. 3(4), Kolkata. (Pan: Agapa0320R) (Appellant) (Respondent)

For Appellant: Shri Miraj D. Shah & Shri S. M. Surana, AdvocateFor Respondent: Shri P. P. Barnab, Addl. CIT, Sr. DR
Section 132Section 133ASection 143(3)

3. Brief facts of the case are that assessee filed his return of income on 28.08.2015 reporting total income at Rs.6,77,710/-. In the course of assessment, AO noted that assessee has claimed to have earned exempt income from transaction of long term capital assets by selling the shares. Details of which are tabulated as under: 3.1. In respect

SHRI VIJAY AGARWAL,KOLKATA vs. A.C.I.T.,CENTRAL CIRCLE-3(4), KOLKATA

In the result, all the seven appeals of the assessee are allowed for statistical purposes

ITA 2623/KOL/2019[2015-16]Status: DisposedITAT Kolkata09 Apr 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16 Amit Agarwal, Assistant Commissioner Of 49A, Tollygunge Circular Road, Vs. Income Tax, Central Circle- New Alipore, Kolkata-700053. 3(4), Kolkata. (Pan: Agapa0320R) (Appellant) (Respondent)

For Appellant: Shri Miraj D. Shah & Shri S. M. Surana, AdvocateFor Respondent: Shri P. P. Barnab, Addl. CIT, Sr. DR
Section 132Section 133ASection 143(3)

3. Brief facts of the case are that assessee filed his return of income on 28.08.2015 reporting total income at Rs.6,77,710/-. In the course of assessment, AO noted that assessee has claimed to have earned exempt income from transaction of long term capital assets by selling the shares. Details of which are tabulated as under: 3.1. In respect

SHRI SHREY AGARWAL,KOLKATA vs. A.C.I.T.,CIRCLE-3(40, KOLKATA

In the result, all the seven appeals of the assessee are allowed for statistical purposes

ITA 2565/KOL/2019[2015-16]Status: DisposedITAT Kolkata09 Apr 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16 Amit Agarwal, Assistant Commissioner Of 49A, Tollygunge Circular Road, Vs. Income Tax, Central Circle- New Alipore, Kolkata-700053. 3(4), Kolkata. (Pan: Agapa0320R) (Appellant) (Respondent)

For Appellant: Shri Miraj D. Shah & Shri S. M. Surana, AdvocateFor Respondent: Shri P. P. Barnab, Addl. CIT, Sr. DR
Section 132Section 133ASection 143(3)

3. Brief facts of the case are that assessee filed his return of income on 28.08.2015 reporting total income at Rs.6,77,710/-. In the course of assessment, AO noted that assessee has claimed to have earned exempt income from transaction of long term capital assets by selling the shares. Details of which are tabulated as under: 3.1. In respect

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1854/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Feb 2023AY 2012-13

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

disallowable under section 4O(a)(ii) or section 115-O of the Act.” 3. As the issues raised in these appeals are common and the facts are identical, therefore, as agreed by both the parties, they Page 7 of 41 I.T.A. No.: 1854/Kol/2016 Assessment Year: 2012-13 I.T.A. No.: 1899/Kol/2017 Assessment Year: 2013-14 M/s. Tata Global Beverages Limited

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeals filed by the assessee for AY 2012-

ITA 1899/KOL/2017[2013-14]Status: DisposedITAT Kolkata13 Feb 2023AY 2013-14

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 143(3)Section 14ASection 92B

disallowable under section 4O(a)(ii) or section 115-O of the Act.” 3. As the issues raised in these appeals are common and the facts are identical, therefore, as agreed by both the parties, they Page 7 of 41 I.T.A. No.: 1854/Kol/2016 Assessment Year: 2012-13 I.T.A. No.: 1899/Kol/2017 Assessment Year: 2013-14 M/s. Tata Global Beverages Limited

D.C.I.T., CIRCLE-11(1), KOLKATA, KOLKATA vs. M/S. AT & S INDIA LIMITED, KARNATAKA

In the result, the appeal filed by the Revenue is dismissed

ITA 1311/KOL/2018[2014-15]Status: DisposedITAT Kolkata08 Sept 2022AY 2014-15

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. No. 1311/Kol/2018 Assessment Year: 2014-15 Dcit, Circle-11(1), Kolkata M/S. At&S India Ltd. 12A, Industrial Area, Vs Nanjangud Mysore District Karnataka - 571301 Pan : Aaeca2930J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Rituparna Sinha, A.R. Revenue By : Shri Gaurav Kanaujia, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 28/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 08/09/2022 आदेश/O R D E R Per Manish Borad:

For Appellant: Smt. Rituparna Sinha, A.RFor Respondent: Shri Gaurav Kanaujia, CIT, D/R
Section 250

142(1) of the I.T. Act, the assessee, vide petition dated 14th December, 2017, as per the direction of the AO, submitted the documentary evidences of receipt of IT services to the AO. The AO did not make any adverse comment in the assessment order dated 30th January, 2018, regarding the aforesaid documentary evidences under section