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4 results for “disallowance”+ Section 200A(1)clear

Sorted by relevance

Indore108Raipur15Delhi12Chennai10Mumbai7Jaipur6Hyderabad5Bangalore4Kolkata4Lucknow2Jodhpur2Karnataka1Pune1Punjab & Haryana1

Key Topics

Section 15417Section 143(1)9Section 10A6Addition to Income4Rectification u/s 1544Section 36(1)(va)3Section 2503Section 154(1)3Section 1163

KESHAVA JUTE MILLS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1), , KOLKATA

In the result, appeal of the assessee is dismissed

ITA 650/KOL/2025[2019-20]Status: DisposedITAT Kolkata03 Jul 2025AY 2019-20

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116
Section 1433
Disallowance3
Section 143
Section 143(1)
Section 154
Section 154(1)
Section 200A
Section 206C
Section 250
Section 36(1)(va)

disallowed assessee’s claim under PF & ESI paid in respect of employees’ contribution. It was the submission that the assessee had filed appeals before the ld. CIT(A), who had originally vide orders dated 18.08.2022 for A.Y.2018-2019, dated 04.08.2022 for A.Ys.2019-2020 & 2020-2021, directed the AO to allow the EPF and ESI payments made before the due date

KESHAVA JUTE MILLS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1), , KOLKATA

In the result, appeal of the assessee is dismissed

ITA 649/KOL/2025[2018-19]Status: DisposedITAT Kolkata03 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

disallowed assessee’s claim under PF & ESI paid in respect of employees’ contribution. It was the submission that the assessee had filed appeals before the ld. CIT(A), who had originally vide orders dated 18.08.2022 for A.Y.2018-2019, dated 04.08.2022 for A.Ys.2019-2020 & 2020-2021, directed the AO to allow the EPF and ESI payments made before the due date

KESHAVA JUTE MILLS PRIVATE LIMITED,KOLKATA vs. ITO, WARD 1(1), , KOLKATA

In the result, appeal of the assessee is dismissed

ITA 651/KOL/2025[2020-21]Status: DisposedITAT Kolkata03 Jul 2025AY 2020-21

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita Nos.649 - 651/Kol/2025 (निर्धारण वर्ा / Assessment Years : 2018-19, 2019-20 & 2020-21) Keshava Jute Mills Pvt. Ltd. Vs Ito Ward-1 (1), Kolkata 16A, Brabourne Road, Tea Board, Dalhousie, Kolkata-700001 Pan No. :Aaeck 1349 P (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Ankit Jalan, Ar रधजस्व की ओर से /Revenue By : Shri Pradip Kumar Biswas, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 30/06/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R Per George Mathan, Jm : These Are The Appeals Filed By The Assessee Against The Separate Orders Dated 18.08.2022 & 04.08.2022 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2022-23/1044789194(1), Itba/Nfac/S/250/2022- 23/1044474580(1) & Itba/Nfac/S/250/2022-23/1044474827(1), For The Assessment Years 2018-2019, 201-9-2020 & 2020-2021, Respectively. 2. Shri Ankit Jalan, Ld. Ar Appeared On Behalf Of The Assessee. Shri Pradip Kumar Biswas, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That Originally For The Assessment Years 2018-2019, 2019-2020 & 2020-2021, The Assessee Had Filed Its Return Of Income On 27.10.2018, 31.10.2019 & 15.02.2021, Respectively. The Returns Filed By The Assessee Came To Be Processed & The Intimation U/S.143(1) Of The Act Came To Be Issued In All The Cases On 18.09.2019, 16.10.2020 &

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Pradip Kumar Biswas, Sr.DR
Section 116Section 143Section 143(1)Section 154Section 154(1)Section 200ASection 206CSection 250Section 36(1)(va)

disallowed assessee’s claim under PF & ESI paid in respect of employees’ contribution. It was the submission that the assessee had filed appeals before the ld. CIT(A), who had originally vide orders dated 18.08.2022 for A.Y.2018-2019, dated 04.08.2022 for A.Ys.2019-2020 & 2020-2021, directed the AO to allow the EPF and ESI payments made before the due date

ACIT, CIRCLE - 2(1) , KOLKATA vs. M/S. IXIA TECHNOLOGIES PVT. LIMITED , KOLKATA

In the result, appeal of the revenue is dismissed

ITA 2292/KOL/2018[2009-10]Status: DisposedITAT Kolkata11 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2009-10 Assistant Commissioner Of Ixia Technologies Pvt. Income-Tax, Circle-2(1), Limited (Now Merged With Kolkata. Keysight Technologies India Vs. Pvt. Limited) Infinity Tower-Ii, Block-Gp, Sector-V, 8Th Floor, Salt Lake City, Kolkata-700091. (Pan: Aaccc5468K) (Appellant) (Respondent)

For Appellant: Shri Rahul Shah, ARFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 10Section 10ASection 143(3)Section 154

disallowed the claim u/s. 10A in respect of receipt of refund of service tax by the assessee. 8. Per contra, Ld. Counsel for the assessee, at the outset submitted that rectification powers can be exercised only to rectify self-evident errors which are not debatable issues and do not require a lot of reasoning upon which two views are possible