BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2,558 results for “disallowance”+ Section 154(1)clear

Sorted by relevance

Mumbai2,558Delhi2,159Bangalore840Chennai546Kolkata519Ahmedabad293Jaipur244Indore211Pune208Hyderabad172Cochin140Chandigarh134Surat113Raipur109Lucknow102Nagpur101Agra78Visakhapatnam75Amritsar59Jodhpur44Guwahati43Karnataka42Rajkot41Calcutta41Cuttack29Allahabad24Patna24Telangana21Panaji17SC15Jabalpur11Kerala9Dehradun8Punjab & Haryana5Varanasi5Ranchi3Rajasthan2Gauhati1Himachal Pradesh1

Key Topics

Section 14A92Section 15475Section 143(3)67Disallowance55Addition to Income50Deduction36Section 80P(2)(d)35Section 143(1)34Section 25027Section 147

ABBOTT HEALTHCARE PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), MUMBAI

In the result, Ground No. 3 with its Sub-Grounds is allowed for statistical purposes

ITA 2756/MUM/2024[2019-20]Status: DisposedITAT Mumbai23 Sept 2024AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalabbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 Pan: Aaack3935D ..... Appellant Vs. Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Madhur Agrawal, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. DR
Section 143(1)Section 250Section 43B

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT (A) but without any success. The assessee is aggrieved and is in appeal before us. 3 Learned counsels for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

Showing 1–20 of 2,558 · Page 1 of 128

...
19
Section 6816
Rectification u/s 15416

DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

ITA 684/BANG/2015[2011-12]Status: DisposedITAT Mumbai03 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 2Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 41(1)

Disallowance due to re-computation of deduction under section 36(1)(viia) – Ground No.2 in assessee's appeal & Ground No.2 in revenue's appeal 8. The assessee for the year under consideration has debited to P&L A/c to the tune of Rs. 455,78,00,000/- towards provision for bad and doubtful debts. The assessee computed the deduction claimed

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

ITA 661/BANG/2015[2011-12]Status: DisposedITAT Mumbai03 Nov 2025AY 2011-12

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri Ketan Ved & Ninad PatadeFor Respondent: Shri P.C. Chhotaray, Spl. Counsel
Section 2Section 250Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)Section 41(1)

Disallowance due to re-computation of deduction under section 36(1)(viia) – Ground No.2 in assessee's appeal & Ground No.2 in revenue's appeal 8. The assessee for the year under consideration has debited to P&L A/c to the tune of Rs. 455,78,00,000/- towards provision for bad and doubtful debts. The assessee computed the deduction claimed

BRILLPHARMA PVT. LTD.,MUMBAI vs. ACIT, CPC,BANGALORE, BANGALORE

In the result, appeal by the assessee is allowed for statistical purpose

ITA 414/MUM/2022[2019-20]Status: DisposedITAT Mumbai25 May 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Ms. Ruchi TamhankarFor Respondent: Shri B.K. Bagchi, Sr. A.R
Section 143(1)Section 143(1)(a)Section 2(24)Section 250Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3 Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

KETAN BROTHERS DIAMONDS EXPORTS ,MUMBAI vs. ACIT 23(2) /ACIT 23(1) , MUMBAI

In the result, appeal by the assessee is allowed for statistical purpose

ITA 1627/MUM/2021[2017-18]Status: DisposedITAT Mumbai14 Jun 2022AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Vijaykumar S. BiyaniFor Respondent: Shri Tejinder Pal Singh Anand
Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3 Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

M/S. SUPER TILES & MARBLES PVT. LTD,MUMBAI vs. NFAC, NEW DELHI

In the result, appeals of the assessee are allowed

ITA 1950/MUM/2021[2019-20]Status: HeardITAT Mumbai14 Jun 2022AY 2019-20

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

SWAROOPSINGH BHADURSINGH RATHORE,THANE vs. DEPUTY COMMISSIONER OF INCOME TAX - CPC, BANGLORE

In the result, appeals of the assessee are allowed

ITA 1826/MUM/2021[2018-19]Status: DisposedITAT Mumbai10 Jun 2022AY 2018-19

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

SWAROOPSING BHADURSINGH RATHORE,THANE vs. ASSTT.DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, appeals of the assessee are allowed

ITA 1827/MUM/2021[2019-20]Status: DisposedITAT Mumbai10 Jun 2022AY 2019-20

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

M/S PAPER RECYCLE ,MUMBAI vs. CIT (APPEAL) , DELHI

In the result, appeal of the assessee is allowed

ITA 694/MUM/2022[2020-21]Status: DisposedITAT Mumbai26 Jul 2022AY 2020-21

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

SAVANI HERITAGE CONSERVATION PVT. LTD,MUMBAI vs. ADIT, CPC, BENGALURU

In the result, appeal of the assessee is allowed

ITA 1956/MUM/2021[2019-20]Status: DisposedITAT Mumbai14 Jun 2021AY 2019-20

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

DICITEX HOME FURNISHING PVT. LTD,MUMBAI vs. DCIT CIR 1 (3) (1) , MUMBAI

In the result, appeals of the assessee are allowed

ITA 1715/MUM/2021[2017-18]Status: DisposedITAT Mumbai19 May 2022AY 2017-18

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc) & Could Be Allowed As Deduction.

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

MASTER POLISHERS PRIVATE LIMITED,MUMBAI vs. DCIT, CPC, MUMBAI

In the result, all the appeals are allowed in the terms indicated above

ITA 845/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2022AY 2017-18

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

NILESH V. METHA,MUMBAI vs. DCIT 32(1),MUMBAI, MUMBAI

In the result, all the appeals are allowed in the terms indicated above

ITA 1150/MUM/2022[2019-20]Status: HeardITAT Mumbai30 Jun 2022AY 2019-20

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

SURANA MOTORS PRIVATE LIMITED ,MUMBAI vs. DY CIT, CPC, BANGALORE

In the result, all the appeals are allowed in the terms indicated above

ITA 846/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Jun 2022AY 2018-19

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

M/S VAISHALI PHARMA LIMITED ,MUMBAI vs. DY CIT CPC, BANGALURU

In the result, all the appeals are allowed in the terms indicated above

ITA 1122/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2022AY 2017-18

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

T K STEEL ROLLING MILLS PRIVATE LIMITED,MUMBAI vs. DCIT, CPC, , BANGALURU

In the result, all the appeals are allowed in the terms indicated above

ITA 892/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Jun 2022AY 2019-20

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

T K STEEL ROLLING MILLS PRIVATE LIMITED,MUMBAI vs. DCIT, CPC, BANGALURU, BANGALURU

In the result, all the appeals are allowed in the terms indicated above

ITA 891/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Jun 2022AY 2018-19

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

STG REFRACTORY SERVICES PVT. LTD.,,MUMBAI-400042 vs. DY COMMISSIONER OF INCOME TAX , CENTRAL PROCESSING CENTRE, KARNATAKA-560500

In the result, all the appeals are allowed in the terms indicated above

ITA 1063/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Jun 2022AY 2018-19

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

MUPPIDATHY SIVAN THEVAR,MUMBAI vs. DCIT , CPC, , BANGALORE

In the result, appeals of the assessee are allowed

ITA 1639/MUM/2022[2019-20]Status: HeardITAT Mumbai24 Aug 2022AY 2019-20

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down

MUPPIDATHY SIVAN THEVAR,MUMBAI vs. DCIT , CPC, , BANGALORE

In the result, appeals of the assessee are allowed

ITA 1638/MUM/2022[2018-19]Status: HeardITAT Mumbai24 Aug 2022AY 2018-19

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44A

1) rectified under section 154 did not yield results either. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without any success. The assessee is aggrieved and is in appeal before us. 3. Learned counsel for the assessee, has a three-fold submission. His first plea is that in the light of law laid down