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6 results for “disallowance”+ Section 271Bclear

Sorted by relevance

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Key Topics

Section 271B10Section 80P5Penalty5Section 2504Section 44A4Deduction4Section 1443Section 1473Section 144B3Section 80P(2)

LALIT JALAN,KOLKATA vs. THE ITO, WD-32(3), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee, is allowed

ITA 349/KOL/2016[2010-2011]Status: DisposedITAT Kolkata30 May 2018AY 2010-2011

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.349/Kol/2016 ("नधा"रणवष" / Assessment Year: 2010-11) Lalit Jalan Vs. Ito, Ward – 32(3), Kolkata

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Soumyajit Dasgupta, Addl. CIT(Sr. DR)
Section 271BSection 44A

section 271B of the Act, assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved, and is in further appeal before this Tribunal. 5. Learned counsel for the assessee begins by pointing out that the assessee has submitted the tax audit report before the Assessing Officer during the assessment proceedings and this

DEBIPUR UNION CO-OPERATIVE AGRICULTURAL CREDIT SOCIETY LIMITED,DEBIPUR, PURBA BARDHAMAN vs. A.D.I.T., C.P.C., , BENGALURU

3
Disallowance3
Addition to Income3

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 148/KOL/2023[2019-2020]Status: DisposedITAT Kolkata27 Apr 2023AY 2019-2020

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 143(1)Section 250Section 271BSection 40Section 80P

271B of the Income Tax Act, whereas the appeal was filed against an order passed under section 143(1) vide which income of the assessee was processed by the ld. Assessing Officer. One of the grievances of the assessee is that while processing the return under section 143(1), the ld. Assessing Officer had made a disallowance

BALA SAMABAY KRISHI UNNAYAN SAMITY LTD.,WEST MIDNAPUR vs. A.C.I.T., CIRCLE - 38, WEST MIDNAPUR

ITA 1378/KOL/2024[2018-2019]Status: DisposedITAT Kolkata19 Nov 2024AY 2018-2019

Bench: Shri Anikesh Banerjee & Shri Rakesh Mishra

For Appellant: Shri Saumitra Choudhury, ARFor Respondent: Shri Anindya Kumar Bandopadhyay, DR
Section 144Section 144BSection 147Section 250Section 271BSection 80PSection 80P(2)

section 144B of the Act date of order 27.03.2023 for 2018-19 and order passed u/s 271B of the Act date of order 14.09.2023 for A.Y. 2018-19. ITA No.1376 to 1378/KOL/2024 Bala Samabay Krishi Unnayan Samity ltd.; A.Y. 2017-18 & 2018-19 2. Two appeals are same nature of fact and having common issue related to ITA No.1376

BALA SAMABAY KRISHI UNNAYAN SAMITY LTD.,WEST MIDNAPUR vs. A.C.I.T., CIRCLE - 38, MIDNAPUR, WEST MIDNAPUR

ITA 1377/KOL/2024[2018-2019]Status: DisposedITAT Kolkata19 Nov 2024AY 2018-2019

Bench: Shri Anikesh Banerjee & Shri Rakesh Mishra

For Appellant: Shri Saumitra Choudhury, ARFor Respondent: Shri Anindya Kumar Bandopadhyay, DR
Section 144Section 144BSection 147Section 250Section 271BSection 80PSection 80P(2)

section 144B of the Act date of order 27.03.2023 for 2018-19 and order passed u/s 271B of the Act date of order 14.09.2023 for A.Y. 2018-19. ITA No.1376 to 1378/KOL/2024 Bala Samabay Krishi Unnayan Samity ltd.; A.Y. 2017-18 & 2018-19 2. Two appeals are same nature of fact and having common issue related to ITA No.1376

BALA SAMABAY KRISHI UNNAYAN SAMITY LTD.,WEST MIDNAPUR vs. A.C.I.T., CIRCLE - 38, PASCHIM MEDINIPUR, PASCHIM MEDINIPUR

ITA 1376/KOL/2024[2017-2018]Status: DisposedITAT Kolkata19 Nov 2024AY 2017-2018

Bench: Shri Anikesh Banerjee & Shri Rakesh Mishra

For Appellant: Shri Saumitra Choudhury, ARFor Respondent: Shri Anindya Kumar Bandopadhyay, DR
Section 144Section 144BSection 147Section 250Section 271BSection 80PSection 80P(2)

section 144B of the Act date of order 27.03.2023 for 2018-19 and order passed u/s 271B of the Act date of order 14.09.2023 for A.Y. 2018-19. ITA No.1376 to 1378/KOL/2024 Bala Samabay Krishi Unnayan Samity ltd.; A.Y. 2017-18 & 2018-19 2. Two appeals are same nature of fact and having common issue related to ITA No.1376

ACIT(IT), CIRCLE - 1(2), KOLKATA, KOLKATA vs. M/S. JOY PARTNERSHIP MINING CENTRE, KOLKATA

In the result the appeal by the Revenue is dismissed

ITA 1325/KOL/2017[2010-11]Status: DisposedITAT Kolkata29 Aug 2018AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L.Saini, Am A.C.I.T. (International Taxation), Vs. M/S Joy Partnership Mining Circle-1 (2), Kolkata Centre Room No-206, 2Nd Floor, Aayakar 85/1 Topsia Road, ( South) Bhawan Poorva, 110, Shanti Pally, Kolkata-700046 Kolkata-7000107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfj 6427 H (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri G.Hangshing, CITFor Respondent: Shri Amit Kumar Lal, AR
Section 139(5)Section 143(3)Section 271Section 271(1)(c)Section 271B

271B of the Income-tax Act 1961 (the 'Act') suo moto on 31st March, 2011 i.e. the day on which the return for the year was filed itself. The assessee subsequently discovered that in the return filed, it omitted to consider an amount as disallowable based on Form No. 3CD obtained by it on 31st March, 2011 i.e. the very