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4 results for “disallowance”+ Section 801A(4)(iv)clear

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Key Topics

Section 143(1)8Section 80I5Section 80P4Deduction4Section 143(3)3Addition to Income3Section 143(1)(a)2Limitation/Time-bar2

ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed, as indicated above

ITA 66/LKW/2017[2014-15]Status: DisposedITAT Lucknow05 Sept 2024AY 2014-15

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

For Appellant: Shri Jitendra Kumar Yadav, AdvocateFor Respondent: Shri Neil Jain, CIT (DR)
Section 143(3)Section 194Section 80Section 80I

iv. Charchit Agarwal. Versus Assistant Commissioner of Income-Tax.2009 (8) TMI 127-ITAT DELHI-B. 3. On the facts and in the circumstances of the case the CIT(A) has erred in deleting the addition of Rs.1,21,000/- by ignoring the facts that the assessee could not produce any evidence for credit balance appearing in the ledger account

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

ITA 357/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18
Section 143(1)Section 143(2)Section 143(3)Section 80I

801A has to be made in the return of income and\nthe accompanying documents, including form 10CCB. As the assessee has not\nmade such claim at the time of filing of return of income, the same is not\nadmissible at this stage. No relief on this account is, therefore, to be given.\n\nStatutory Requirements for Filing

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

ITA 453/LKW/2020[2016-17]Status: DisposedITAT Lucknow02 Apr 2025AY 2016-17
Section 143(1)Section 143(3)Section 80I

801A has to be made in the return of income and\nthe accompanying documents, including form 10CCB. As the assessee has not\nmade such claim at the time of filing of return of income, the same is not\nadmissible at this stage. No relief on this account is, therefore, to be given.\nStatutory Requirements for Filing an ITR\nThe Income

VIDYUT TRANSMISSION KARMACHARI VETAN BHOGI CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. CPC BANGALORE/ITO-2(1), LUCKNOW

Appeal of the assessee is partly allowed for statistical

ITA 464/LKW/2025[2019-20]Status: DisposedITAT Lucknow19 Dec 2025AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(a)

4). Copy of acknowledgement for filing of ITR is at page 10 of the Paper book. It is prayed that the provisions of section 143(1)(a)(ii) state as under :- "An incorrect claim if such incorrect claim is apparent from any information in the return" It is further prayed that in the Explanation to section