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2,585 results for “disallowance”+ Search & Seizureclear

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Key Topics

Section 153A111Section 143(3)91Addition to Income80Section 13257Search & Seizure48Section 153C46Section 14743Section 14A40Disallowance39Section 69C

WIND WORLD WIND RESOURCES DEVELOPMENT P. LTD,MUMBAI vs. PR CIT -2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2371/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

search and seizure proceedings the assessee filed its „return of income‟ u/s 153A of the „Act‟ on 27.02.2014, declaring a loss of Rs. 9,53,44,278/-. That during the course of the assessment proceedings it was observed by the A.O that the assessee had not shown any income from its business activities. The A.O thereafter proceeded with and framed

J.N INVESTMENT & TRADING CO. P.LTD,MUMBAI vs. PR CIT 2, MUMBAI

Showing 1–20 of 2,585 · Page 1 of 130

...
33
Section 6831
Reopening of Assessment17

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2373/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

search and seizure proceedings the assessee filed its „return of income‟ u/s 153A of the „Act‟ on 27.02.2014, declaring a loss of Rs. 9,53,44,278/-. That during the course of the assessment proceedings it was observed by the A.O that the assessee had not shown any income from its business activities. The A.O thereafter proceeded with and framed

WIND WORLD INDIA INFRASTRUCTURE P.LTD,MUMBAI vs. PR CIT -2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2370/MUM/2017[2007-08]Status: DisposedITAT Mumbai27 Sept 2017AY 2007-08

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

search and seizure proceedings the assessee filed its „return of income‟ u/s 153A of the „Act‟ on 27.02.2014, declaring a loss of Rs. 9,53,44,278/-. That during the course of the assessment proceedings it was observed by the A.O that the assessee had not shown any income from its business activities. The A.O thereafter proceeded with and framed

WIND WORLD WIND RESOURCES DEVELOPMENT P. LTD,MUMBAI vs. PR CIT -2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2372/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Sept 2017AY 2012-13

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

search and seizure proceedings the assessee filed its „return of income‟ u/s 153A of the „Act‟ on 27.02.2014, declaring a loss of Rs. 9,53,44,278/-. That during the course of the assessment proceedings it was observed by the A.O that the assessee had not shown any income from its business activities. The A.O thereafter proceeded with and framed

ASST CIT CIR 2, THANE vs. SALASAR DEVELOPERS, THANE

The appeals of the Revenue are dismissed

ITA 4511/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

seizure. A panchnama may also document the return of the seized articles or the removal of seals. But, the panchnama that is mentioned in Explanation 2(a) to section 158BE is a panchnama which documents the conclusion of a search. Clearly, if a panchnama does not, from the facts recorded therein, reveal that a search was at all carried

ASST CIT CIR 2, THANE vs. SALASAR DEVELOPERS, THANE

The appeals of the Revenue are dismissed

ITA 4512/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Apr 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

seizure. A panchnama may also document the return of the seized articles or the removal of seals. But, the panchnama that is mentioned in Explanation 2(a) to section 158BE is a panchnama which documents the conclusion of a search. Clearly, if a panchnama does not, from the facts recorded therein, reveal that a search was at all carried

ASST CIT CIR 2, THANE vs. SALASAR DEVELOPERS, THANE

The appeals of the Revenue are dismissed

ITA 4513/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Apr 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

seizure. A panchnama may also document the return of the seized articles or the removal of seals. But, the panchnama that is mentioned in Explanation 2(a) to section 158BE is a panchnama which documents the conclusion of a search. Clearly, if a panchnama does not, from the facts recorded therein, reveal that a search was at all carried

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, appeal of the assessee is allowed in ITA No

ITA 1023/MUM/2018[2009-10]Status: DisposedITAT Mumbai15 Nov 2022AY 2009-10

Bench: Us:-

Section 143(3)Section 153C

disallowances and additions without the existence of incriminating material for the year under consideration received from the Assessing Officer of the searched person. 3.1. We find that assessee company is engaged in the business of raising Iron ore, manufacturing of Nitrogen Gas, Ferro Alloys, Trading of Iron Ore and Ferro Alloys, generation of electricity (Windmill) and Railway Siding for captive

JOINT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI vs. ESSEL MINING & INDUSTRIES LIMITED, MUMBAI

In the result, appeal of the assessee is allowed in ITA No

ITA 1554/MUM/2018[2009-10]Status: DisposedITAT Mumbai15 Nov 2022AY 2009-10

Bench: Us:-

Section 143(3)Section 153C

disallowances and additions without the existence of incriminating material for the year under consideration received from the Assessing Officer of the searched person. 3.1. We find that assessee company is engaged in the business of raising Iron ore, manufacturing of Nitrogen Gas, Ferro Alloys, Trading of Iron Ore and Ferro Alloys, generation of electricity (Windmill) and Railway Siding for captive

JOINT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI vs. ESSEL MINING & INDUSTRIES LIMITED, MUMBAI

In the result, appeal of the assessee is allowed in ITA No

ITA 1551/MUM/2018[2010-11]Status: DisposedITAT Mumbai15 Nov 2022AY 2010-11

Bench: Us:-

Section 143(3)Section 153C

disallowances and additions without the existence of incriminating material for the year under consideration received from the Assessing Officer of the searched person. 3.1. We find that assessee company is engaged in the business of raising Iron ore, manufacturing of Nitrogen Gas, Ferro Alloys, Trading of Iron Ore and Ferro Alloys, generation of electricity (Windmill) and Railway Siding for captive

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, appeal of the assessee is allowed in ITA No

ITA 1021/MUM/2018[2010-11]Status: DisposedITAT Mumbai15 Nov 2022AY 2010-11

Bench: Us:-

Section 143(3)Section 153C

disallowances and additions without the existence of incriminating material for the year under consideration received from the Assessing Officer of the searched person. 3.1. We find that assessee company is engaged in the business of raising Iron ore, manufacturing of Nitrogen Gas, Ferro Alloys, Trading of Iron Ore and Ferro Alloys, generation of electricity (Windmill) and Railway Siding for captive

A ONE SIZING WORKS,BHIWANDI vs. THE ASST COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3 , THANE

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

ITA 6458/MUM/2024[2014-15]Status: DisposedITAT Mumbai10 Jul 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 A One Sizing Works, The Asst. Cit Central Circle 3, House No. 1237, Opp. Ganesh 12, A Wing, Ashar It Park, 6Th Compound, Behind Mahakali Vs. Floor, Road No. 16Z, Wagle Dyeing Narpoli, Industrial Estate, Bhiwandi-421302. Thane West-400604. Pan No. Aajfa 6696 F Appellant Respondent

For Appellant: Ms. Simran DhawanFor Respondent: 16/06/2025
Section 132Section 132(4)Section 153A

seizure action u/s 132 of the Act was carried out on 27.11.2019 at the action u/s 132 of the Act was carried out on 27.11.20 action u/s 132 of the Act was carried out on 27.11.20 premises of “Dodhia” premises of “Dodhia” Group of cases including the assessee along Group of cases including the assessee along with other concern/business associates

SARANG & ASSOCIATES,MUMBAI vs. DCIT CEN CIR 36, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1227/MUM/2012[2007-08]Status: DisposedITAT Mumbai21 Mar 2018AY 2007-08

Bench: Shri Ravish Sood, Jm & Shri N.K.Pradhan, Am Ita Nos. 1227 To 1229/Mum/2012 (निर्धारण वषा / Assessment Year: 2007-08 To 2009-10) M/S Sarang & Associates, Dy. Commissioner Of Income बिधम/ 302, Shabnam Apartment, Tax, Central Circle-36, 33, S.V. Road, Andheri (W), Mumbai. Vs. Mumbai-400058. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaafs0638J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Piyush Chhajed, A.RFor Respondent: Shri Jasbir S. Chouhan, D.R
Section 132Section 133ASection 143Section 143(1)Section 143(2)Section 143(3)Section 153Section 153CSection 69

Search and seizure proceedings conducted on Shri. Farooq Sarang, therefore, in the absence of establishing of any co-relation with the year under consideration, nor the contents thereof, the very assumption of jurisdiction and issue of notice under Sec. 153C of the Act, cannot be sustained. We thus are of the view that the validity of assumption of jurisdiction

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1970/MUM/2022[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

search reference to incriminating material found during search reference to incriminating material found during search regarding this issue. He regarding this issue. Hence there cannot be any reliance that nce there cannot be any reliance that could be placed on any search material for reworking the could be placed on any search material for reworking the could be placed

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

ITA 1020/MUM/2018[2011-12]Status: DisposedITAT Mumbai31 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

For Appellant: Mr. Yogesh Thar/
Section 132(1)Section 153C

search reference to incriminating material found during search reference to incriminating material found during search regarding this issue. He regarding this issue. Hence there cannot be any reliance that nce there cannot be any reliance that could be placed on any search material for reworking the could be placed on any search material for reworking the could be placed

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1054/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Jul 2025AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

disallowance of salaries and wages amounting to adhoc disallowance of salaries and wages amounting to adhoc disallowance of salaries and wages amounting to Rs.19,80,695/ Rs.19,80,695/- &adhoc disallowance allowance of of administrative administrative expenses amounting to Rs.82,804/ expenses amounting to Rs.82,804/- made u/s 37(1) of the act made

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1053/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jul 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

disallowance of salaries and wages amounting to adhoc disallowance of salaries and wages amounting to adhoc disallowance of salaries and wages amounting to Rs.19,80,695/ Rs.19,80,695/- &adhoc disallowance allowance of of administrative administrative expenses amounting to Rs.82,804/ expenses amounting to Rs.82,804/- made u/s 37(1) of the act made

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1051/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Jul 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

disallowance of salaries and wages amounting to adhoc disallowance of salaries and wages amounting to adhoc disallowance of salaries and wages amounting to Rs.19,80,695/ Rs.19,80,695/- &adhoc disallowance allowance of of administrative administrative expenses amounting to Rs.82,804/ expenses amounting to Rs.82,804/- made u/s 37(1) of the act made

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

ITA 1052/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 153ASection 37(1)

disallowance of salaries and wages amounting to adhoc disallowance of salaries and wages amounting to adhoc disallowance of salaries and wages amounting to Rs.19,80,695/ Rs.19,80,695/- &adhoc disallowance allowance of of administrative administrative expenses amounting to Rs.82,804/ expenses amounting to Rs.82,804/- made u/s 37(1) of the act made

MAHADHAN AGRITECH LIMITED (FORMERLY KNOWN AS SMARTECHEM TECHNOLOGIES LTD ) ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS)-50, MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 2226/MUM/2024[2015-16]Status: DisposedITAT Mumbai24 Feb 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 Mahadhan Agritech Ltd. (Formerly Cit(A)-50, Dcit Cen. 8(1), Known As Smartchem Technologies 656, Aayakar Bhavan, Vs. Ltd.), Mumbai-400021. Survey No. 93, Sai Hira, Mundhwa, Pune-411036. Pan No. Aacca 5046 P Appellant Respondent

For Appellant: Mr. Vijay MehtaFor Respondent: 28/11/2024
Section 132Section 153ASection 69A

search & seizure carried out u/s 132 of the Act. e Act. 1(e) That on the facts and in the circumstances of the case, the That on the facts and in the circumstances of the case, the That on the facts and in the circumstances of the case, the Ld. CIT (Appeals) was not justified and grossly erred in holding