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59 results for “disallowance”+ Section 5Aclear

Sorted by relevance

Pune358Mumbai177Delhi98Bangalore60Kolkata59Chennai58Jaipur38Hyderabad36Surat31Ahmedabad25Indore20Raipur17Ranchi16Cochin12Panaji12Chandigarh8Karnataka5SC4Jodhpur2Lucknow2Cuttack2Rajkot2ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Calcutta1Visakhapatnam1Amritsar1Allahabad1Nagpur1

Key Topics

Section 132(4)44Section 153A41Addition to Income39Section 143(3)38Disallowance25Section 271(1)(c)23Section 25021Section 14A18Deduction15Penalty

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 302/KOL/2022[2008-09]Status: DisposedITAT Kolkata27 Dec 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

disallowance of speculation loss of Rs.28,83,6322/- was deleted by the CIT(A). Asst. Year: 2012-13 Returned income under Rs. 1,68,765/- section 139 Returned income under Rs. 8,76,720/- section 153A Income disclosed under Rs. 7,50,000/- section 132(4) Addition under section Rs. 1,37,648/- 14A Assessed income Rs.10,14,368/- Penalty

Showing 1–20 of 59 · Page 1 of 3

15
Section 43B14
Section 271(1)14

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 306/KOL/2022[2012-13]Status: DisposedITAT Kolkata27 Dec 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

disallowance of speculation loss of Rs.28,83,6322/- was deleted by the CIT(A). Asst. Year: 2012-13 Returned income under Rs. 1,68,765/- section 139 Returned income under Rs. 8,76,720/- section 153A Income disclosed under Rs. 7,50,000/- section 132(4) Addition under section Rs. 1,37,648/- 14A Assessed income Rs.10,14,368/- Penalty

HARISH KUMAR SARAWGI,KOLKATA vs. DCIT, CENTRAL CIRCLE - XI, KOLKATA, KOLKATA

In the result, the appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 1222/KOL/2011[2003-04]Status: DisposedITAT Kolkata26 Aug 2016AY 2003-04

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A Nos. 1222 To 1226/Kol/2011 Assessment Years: 2003-04 To 2007-08

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)Section 271(1)(c)Section 271A

5A (amended provisions) could not be made applicable to the assessee. 5.5. Another argument advanced by the ld AR is that the show cause notice issued u/s 274 read with section 271(1)(c ) of the Act is defective in as much as the ld AO had not struck off the relevant portion in the show cause notice

DCIT, CENTRAL CIRCLE - XI, KOLKATA, KOLKATA vs. SHRI HARISH KUMAR SARAWGI, KOLKATA

In the result, the appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 1496/KOL/2011[2004-05]Status: DisposedITAT Kolkata26 Aug 2016AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am] I.T.A Nos. 1222 To 1226/Kol/2011 Assessment Years: 2003-04 To 2007-08

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 132Section 132(4)Section 139(1)Section 153ASection 271(1)Section 271(1)(c)Section 271A

5A (amended provisions) could not be made applicable to the assessee. 5.5. Another argument advanced by the ld AR is that the show cause notice issued u/s 274 read with section 271(1)(c ) of the Act is defective in as much as the ld AO had not struck off the relevant portion in the show cause notice

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)

disallowances shall be made and no payment shall be deemed to be the profits and gains of business or profession under this sub-section where any payment in a sum exceeding 20000- rupees is made otherwise than by an account payee cheque drawn on a bank or payee bank draft, in such cases and under such circumstances

SRI MANISH MUNDRA,KOLKATA vs. A.C.I.T CC - XXX,KOLKATA., KOLKATA

In the result the appeals of the assessee are allowed

ITA 469/KOL/2013[2003-04]Status: DisposedITAT Kolkata16 Dec 2015AY 2003-04

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Rajat Subhra Biswas, CIT(DR)
Section 112Section 139(1)Section 153ASection 271Section 271(1)Section 271(1)(c)

section 112 of the Act. Thereafter a search was initiated in the premises of the assessee on 14/2/2008. No incriminating material was found in ITA Nos.469&470/Kol/2013 – Shri Manish Mundra ,A.Y.2003-04 & 2004-05 the course of search. Notice u/s 153A was issued in response to which the assessee filed return of income on 27.8.2009 for both the aforesaid AYs declaring

BAGARIA LEASING PVT. LTD.,KOLKATA vs. ITO, WARD-1(1), KOLKATA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 442/KOL/2024[2008-09]Status: DisposedITAT Kolkata29 Nov 2024AY 2008-09

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 250Section 263Section 271(1)(c)

disallowed in computing the total income or loss of the assessee in any order of assessment or reassessment of the and the said order contains a direction for initiation of penalty proceedings under clause (c) of sub-section (1), such an order of assessment or reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation

BAGARIA LEASING PVT. LTD.,KOLKATA vs. ITO, WARD-1(1), KOLKATA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 441/KOL/2024[2007-08]Status: DisposedITAT Kolkata29 Nov 2024AY 2007-08

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 250Section 263Section 271(1)(c)

disallowed in computing the total income or loss of the assessee in any order of assessment or reassessment of the and the said order contains a direction for initiation of penalty proceedings under clause (c) of sub-section (1), such an order of assessment or reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation

STEWART HOLL LIMITED,KOLKATA vs. D.C.I.T., CIRCLE-4(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2331/KOL/2016[2012-13]Status: DisposedITAT Kolkata19 Feb 2018AY 2012-13

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2331/Kol/2016 Assessment Year : 2012-13 Stewart Holl (India) Limited -Vs- Dcit, Circle-4(2), Kolkata [Pan: Aaecs 3091 C] (Appellant) (Respondent)

For Appellant: Shri D.N.Rajendram, ARFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 139(1)Section 143(3)Section 33A

disallowance of Rs. 15,71,331/- was made by an erroneous interpretation of section 33AB by the auditors. 4 Stewart Holl (India) Ltd. A.Yr.2012-13 2. That the appellant craves leave to add, alter, amend, cancel, supplement or otherwise modify the grounds stated above, before or at the hearing of the appeal as it may deem

KAJORA PACHAI & C.S. SHOP,BURDWAN vs. ITO, WARD - 1(3), DURGAPUR, BURDWAN

In the result, assessee’s appeal stands allowed

ITA 1198/KOL/2011[2008-09]Status: DisposedITAT Kolkata22 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 144Section 40Section 40A(3)

disallowances shall be made and no payment shall be deemed to be the profits and gains of business or profession under this sub-section where any payment in a sum exceeding 20000.00 rupees is made otherwise then by an a/c payee cheque drawn on a bank or a/c payee bank draft, in such cases and under such circumstances

SHRI PRABIR KUMAR MULLICK,BURDWAN vs. ITO, WARD - 3(1), ASANSOL, ASANSOL

In the result, assessee’s appeal stands allowed

ITA 1603/KOL/2011[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 Prabir Kumar Mullick V/S. Income Tax Officer, Searsol C.S.Shop, Ward-3(1), G.T. Road Shisubagan (Kalali Gali) (West), Asansol Ranigunj (Burdwan) [Pan No.Ajepm 7142 G] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 144Section 255(3)Section 260ASection 40A(3)

disallowances shall be made and no payment shall be deemed to be the profits and gains of business or profession under this sub-section where any payment in a sum exceeding 20000- rupees is made otherwise than by an account payee cheque drawn on a bank or payee bank draft, in such cases and under such circumstances

BHAGYA LAKHI ROY (PROP), BIJOY NARAYAN ROY (DECD),BURDWAN vs. ITO, WARD - 3(1), ASANSOL, ASANSOL

In the result, assessee’s appeal stands allowed

ITA 1602/KOL/2011[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 144Section 40Section 40A(3)

disallowances shall be made and no payment shall be deemed to be the profits and gains of business or profession under this sub-section where any payment in a sum exceeding 20000.00 rupees is made otherwise then by an a/c payee cheque drawn on a bank or a/c payee bank draft, in such cases and under such circumstances

JAIN INFRA PROJECTS LTD.(SINCE TAKEN OVER BANGAL CONSTRUCTION CO.),KOLKATA vs. ACIT, CC-IV, KOLKATA, KOLKATA

In the result the appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 1234/KOL/2011[2006-07]Status: DisposedITAT Kolkata23 Mar 2016AY 2006-07

Bench: : Shri N.V.Vasudevan & Shri M. Balaganesh

For Appellant: Shri Amit Kumar, ACA, ld.ARFor Respondent: Shri Rajat Kumar Kureel, JCIT, ld.Sr.DR
Section 132(1)Section 132(4)Section 153ASection 271(1)

5A to section 271(1)(c ) of the Act, any undisclosed income which is found or declared after the date of search initiated u/s 132 of the Act on or after 1.6.2007, the assessee will be liable for penalty on the said amount which is not already declared in the return filed u/s 139(1) of the Act. Hence

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 333/KOL/2020[2007-08]Status: DisposedITAT Kolkata20 Jan 2023AY 2007-08

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

disallowed u/s 43B of the Act in the immediately preceding assessment year 2008-09 and claimed accordingly which was not allowable in terms of section 43B of the Act. According to the AO, these contributions to pension fund were not allowable to the assessee in the current financial year on the ground that these were not paid before

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 334/KOL/2020[2009-10]Status: DisposedITAT Kolkata20 Jan 2023AY 2009-10

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

disallowed u/s 43B of the Act in the immediately preceding assessment year 2008-09 and claimed accordingly which was not allowable in terms of section 43B of the Act. According to the AO, these contributions to pension fund were not allowable to the assessee in the current financial year on the ground that these were not paid before

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 335/KOL/2020[2012-13]Status: DisposedITAT Kolkata20 Jan 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

disallowed u/s 43B of the Act in the immediately preceding assessment year 2008-09 and claimed accordingly which was not allowable in terms of section 43B of the Act. According to the AO, these contributions to pension fund were not allowable to the assessee in the current financial year on the ground that these were not paid before

THE WEST BENGAL POWER DEVELOPMENT CORPORATION LTD.,KOLKATA vs. D.C.I.T.,CIRCLE-4(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 336/KOL/2020[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

disallowed u/s 43B of the Act in the immediately preceding assessment year 2008-09 and claimed accordingly which was not allowable in terms of section 43B of the Act. According to the AO, these contributions to pension fund were not allowable to the assessee in the current financial year on the ground that these were not paid before

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. MEENAKSHI MERCANTILES LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2489/KOL/2024[2022-23]Status: DisposedITAT Kolkata02 Apr 2025AY 2022-23

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle-11(1), Meenakshi Mercantiles Limited Kolkata Room No 504, Woodburn Aayakar Bhawan, 6Thfloor, P-7, Central, 5A,Bibhabati Bose, Vs. Chowringhee Square, Kolkata, Sarani Kolkata, West Bengal, 700069 Westbengal-700020 (Appellant) (Respondent) Pan No. Aadcm1113E Assessee By : Shri S.K. Tulsiyan & Smt. Lata Goyal, Ars Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 19.03.2025 Date Of Pronouncement : 02.04.2025

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Sailen Samadder, DR
Section 48

5A,Bibhabati Bose, Vs. Chowringhee Square, Kolkata, Sarani Kolkata, West Bengal, 700069 WestBengal-700020 (Appellant) (Respondent) PAN No. AADCM1113E Assessee by : Shri S.K. Tulsiyan, & Smt. Lata Goyal, Ars Revenue by : Shri Sailen Samadder, DR Date of hearing: 19.03.2025 Date of pronouncement : 02.04.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against

D.C.I.T., CIRCLE-12, KOLKATA, KOLKATA vs. M/S VINAYAK DEALERD PVT. LTD., KOLKATA

In the result, Revenue’s appeal stands allowed for statistical purpose

ITA 2671/KOL/2013[2009-2010]Status: DisposedITAT Kolkata17 Mar 2017AY 2009-2010

Bench: Hon’Ble Shri A.T.Varkey & Shri Waseem Ahmed

Section 10(34)Section 143(3)Section 14ASection 14A(2)

5A, Clive Ghat Street, 4th Floor, Kolkata-700001. Aayakar Bhawan, 7th Floor,Kolkata-700069. PAN:AAACV 9573 C .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Chanda, JCIT,Sr.DR अपीलाथ" क" ओर से/By Appellant Shri Anil Kochar, Advocate ""यथ" क" ओर से/By Respondent 25.01.2017 सुनवाई क" तार"ख/Date of Hearing 17.03.2017 घोषणा क" तार"ख/Date of Pronouncement आदेश

KRISHI RASAYAN EXPORTS PVT. LTD.,KOLKATA vs. ACIT, RG-12, KOLKATA, KOLKATA

In the result, appeal by the Assessee is partly allowed and appeal by the revenue is dismissed

ITA 883/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Mar 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

For Appellant: Shri S.D.Verma, Advocate and Shri Sanjeev Kadel, FCAFor Respondent: None
Section 139(5)

5A of the Central Excise Act, 1944 prescribing therein the procedure required to be followed by the industrial units before claiming incentives. ITA Nos.883 & 1018/Kol/2014-Krishi Rasayan Exports Pvt.Ltd A.Y.2010-11 7 8. Para No. 3, appearing in the two notifications i.e. Central Excise Notification Nos. 56 of 2002 and 57 of 2002 dt. 14th Nov., 2002, which may be relevant