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50 results for “disallowance”+ Section 271Dclear

Sorted by relevance

Mumbai50Delhi41Chennai36Bangalore32Kolkata20Indore19Jaipur16Hyderabad14Ahmedabad11Agra9Pune7Panaji6Surat6Cochin5Visakhapatnam3Chandigarh2Raipur2SC1Lucknow1Jabalpur1Rajkot1Nagpur1

Key Topics

Section 271(1)(b)98Section 271D66Section 142(1)47Penalty43Section 269S30Section 153A30Section 143(3)26Addition to Income23Search & Seizure21Section 132(1)

SUPARSHWA CONSTRUCTIONS,MUMBAI vs. ADDL CIT RG 6, MUMBAI

In the result, additional ground of appeal raised by assessee is allowed

ITA 3083/MUM/2014[2002-03]Status: DisposedITAT Mumbai30 Apr 2019AY 2002-03

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

For Respondent: Ms. Dinkle Haria (AR)
Section 143(3)Section 254(1)Section 269SSection 271Section 271DSection 271ESection 273BSection 279S

271D & 271E of the Income tax Act, 1961 ["the Act"], is bad, illegal, void and without jurisdiction as the same being time barred. 2 ITA No. 3083 & 3084 Mum 2014-M/s Suparshwa Constructions 3. Brief facts of the case are that the assessee is a partner, engaged in the business of construction and belongs to Sanghvi Group. A search

Showing 1–20 of 50 · Page 1 of 3

13
Disallowance13
Section 6810

WEST COAST FINE FOODS (INDIA) PRIVATE LIMITED ,ANDHERI, MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 13(3)(2), AAYKAR BHAWAN, MUMBAI

Appeal of the assessee is allowed

ITA 1335/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jun 2025AY 2017-18

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

For Appellant: Shri Sumit Mantri, CAFor Respondent: Shri Swapnil Choudhary, Sr.DR
Section 143(3)Section 250Section 271BSection 44A

disallowances to arrive at the assessed income of Rs. 11,06,05,110/-. Subsequently the AO issued a show-cause notice initiating penalty proceedings under section 271B of the Act. The relevant provisions of section 271B read as under: “Failure to get accounts audited. 271B. If any person fails to get his accounts audited in respect of any previous year

VISEN INDUSTRIES LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (TRANSFER PRICING )-4(3)(1), MUMBAI

Appeal of the assessee is allowed

ITA 3729/MUM/2024[2016-17]Status: DisposedITAT Mumbai22 May 2025AY 2016-17

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Ms. Usha Gopalan, ARFor Respondent: Shri Mukesh Thakwani, Sr. DR
Section 250Section 271GSection 273BSection 40Section 92CSection 92DSection 92D(3)

disallowance under section 40(a)(ia) of the Act. The TPO initiated penalty proceeding under section 271G of the Act before passing the order under section 92CA(3) of the Act for the reason that the assessee has not responded to the show cause notices issued by the TPO. Accordingly the TPO vide order dated 30.09.2019 levied a penalty

DCIT CEN CIR 7(3), MUMBAI vs. NAMINATH BUILDERS & FARMS P. LTD, MUMBAI

In the result, the appeals of Revenue are dismissed

ITA 113/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 Oct 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

271D and 271E of the Act. But, before 12.06.2012 there is a reasonable cause in view of the decision of Hon’ble Bombay High Court in the case of assessee’s group concerns in the case of CIT vs. Lodha Properties Development Pvt. Ltd. in ITA No. 172 of 2015 and others, wherein the Hon’ble High Court exactly

DCIT CEN CIR 7(3), MUMBAI vs. NAMINATH BUILDERS & FARMS P. LTD, MUMBAI

In the result, the appeals of Revenue are dismissed

ITA 114/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 Oct 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

271D and 271E of the Act. But, before 12.06.2012 there is a reasonable cause in view of the decision of Hon’ble Bombay High Court in the case of assessee’s group concerns in the case of CIT vs. Lodha Properties Development Pvt. Ltd. in ITA No. 172 of 2015 and others, wherein the Hon’ble High Court exactly

DCIT CEN CIR 7(3), MUMBAI vs. NATIONAL STANDARD INDIA LTD, MUMBAI

In the result, the appeals of Revenue are dismissed

ITA 134/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Oct 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

271D and 271E of the Act. But, before 12.06.2012 there is a reasonable cause in view of the decision of Hon’ble Bombay High Court in the case of assessee’s group concerns in the case of CIT vs. Lodha Properties Development Pvt. Ltd. in ITA No. 172 of 2015 and others, wherein the Hon’ble High Court exactly

DCIT CEN CIR 7(3), MUMBAI vs. NAMINATH BUILDERS & FARMS P. LTD, MUMBAI

In the result, the appeals of Revenue are dismissed

ITA 112/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 Oct 2018AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

271D and 271E of the Act. But, before 12.06.2012 there is a reasonable cause in view of the decision of Hon’ble Bombay High Court in the case of assessee’s group concerns in the case of CIT vs. Lodha Properties Development Pvt. Ltd. in ITA No. 172 of 2015 and others, wherein the Hon’ble High Court exactly

DCIT CEN CIR 7(3), MUMBAI vs. NAMINATH BUILDERS & FARMS P. LTD, MUMBAI

In the result, the appeals of Revenue are dismissed

ITA 115/MUM/2017[2009-10]Status: DisposedITAT Mumbai15 Oct 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

271D and 271E of the Act. But, before 12.06.2012 there is a reasonable cause in view of the decision of Hon’ble Bombay High Court in the case of assessee’s group concerns in the case of CIT vs. Lodha Properties Development Pvt. Ltd. in ITA No. 172 of 2015 and others, wherein the Hon’ble High Court exactly

DCIT CEN CIR 7(3), MUMBAI vs. NATIONAL STANDARD INDIA LTD, MUMBAI

In the result, the appeals of Revenue are dismissed

ITA 133/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 Oct 2018AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Puruchottam Tripuri, CIT DRFor Respondent: Shri Ravikant Pathak, AR
Section 143(3)Section 148Section 269SSection 271DSection 271E

271D and 271E of the Act. But, before 12.06.2012 there is a reasonable cause in view of the decision of Hon’ble Bombay High Court in the case of assessee’s group concerns in the case of CIT vs. Lodha Properties Development Pvt. Ltd. in ITA No. 172 of 2015 and others, wherein the Hon’ble High Court exactly

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5804/MUM/2014[2006-07]Status: DisposedITAT Mumbai09 Nov 2016AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Name, PAN, Any sum Specify Address and credited to head & contact no. No.of %shareh equity amount Sr.No. of the party shares

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5809/MUM/2014[2011-12]Status: DisposedITAT Mumbai09 Nov 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Name, PAN, Any sum Specify Address and credited to head & contact no. No.of %shareh equity amount Sr.No. of the party shares

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5807/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 Nov 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Name, PAN, Any sum Specify Address and credited to head & contact no. No.of %shareh equity amount Sr.No. of the party shares

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5810/MUM/2014[2012-13]Status: DisposedITAT Mumbai09 Nov 2016AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Name, PAN, Any sum Specify Address and credited to head & contact no. No.of %shareh equity amount Sr.No. of the party shares

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5806/MUM/2014[2008-09]Status: DisposedITAT Mumbai09 Nov 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Name, PAN, Any sum Specify Address and credited to head & contact no. No.of %shareh equity amount Sr.No. of the party shares

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5805/MUM/2014[2007-08]Status: DisposedITAT Mumbai09 Nov 2016AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Name, PAN, Any sum Specify Address and credited to head & contact no. No.of %shareh equity amount Sr.No. of the party shares

AVARSEKAR & SONS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5808/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Nov 2016AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Name, PAN, Any sum Specify Address and credited to head & contact no. No.of %shareh equity amount Sr.No. of the party shares

MAGNUM INFRAPROJECTS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5642/MUM/2014[2006-07]Status: DisposedITAT Mumbai21 Oct 2016AY 2006-07

Bench: Shri G.S.Pannu & Shri Amarjit Singhto M/S. Magnum Infraprojects Pvt. Ltd. 1201-A, Shatrunjaya Darshan Co-Op. Housing Society Ltd., Sheth Motisha Cross Lane, Byculla (E), Mumbai- 400027 Pan:Aaccm4472D ...... Appellant Vs. The Acit, Central Cir.45, Mumbai .... Respondent

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Pradeep Kr. Singh
Section 132(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Sr. Name, PAN, Address No. of % shareholding Any sum credited Specify head & No. and contact no. of shares to equity amount

MAGNUM INFRAPROJECTS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5644/MUM/2014[2008-09]Status: DisposedITAT Mumbai21 Oct 2016AY 2008-09

Bench: Shri G.S.Pannu & Shri Amarjit Singhto M/S. Magnum Infraprojects Pvt. Ltd. 1201-A, Shatrunjaya Darshan Co-Op. Housing Society Ltd., Sheth Motisha Cross Lane, Byculla (E), Mumbai- 400027 Pan:Aaccm4472D ...... Appellant Vs. The Acit, Central Cir.45, Mumbai .... Respondent

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Pradeep Kr. Singh
Section 132(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Sr. Name, PAN, Address No. of % shareholding Any sum credited Specify head & No. and contact no. of shares to equity amount

MAGNUM INFRAPROJECTS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5648/MUM/2014[2012-13]Status: DisposedITAT Mumbai21 Oct 2016AY 2012-13

Bench: Shri G.S.Pannu & Shri Amarjit Singhto M/S. Magnum Infraprojects Pvt. Ltd. 1201-A, Shatrunjaya Darshan Co-Op. Housing Society Ltd., Sheth Motisha Cross Lane, Byculla (E), Mumbai- 400027 Pan:Aaccm4472D ...... Appellant Vs. The Acit, Central Cir.45, Mumbai .... Respondent

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Pradeep Kr. Singh
Section 132(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Sr. Name, PAN, Address No. of % shareholding Any sum credited Specify head & No. and contact no. of shares to equity amount

MAGNUM INFRAPROJECTS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

ITA 5643/MUM/2014[2007-08]Status: DisposedITAT Mumbai21 Oct 2016AY 2007-08

Bench: Shri G.S.Pannu & Shri Amarjit Singhto M/S. Magnum Infraprojects Pvt. Ltd. 1201-A, Shatrunjaya Darshan Co-Op. Housing Society Ltd., Sheth Motisha Cross Lane, Byculla (E), Mumbai- 400027 Pan:Aaccm4472D ...... Appellant Vs. The Acit, Central Cir.45, Mumbai .... Respondent

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Pradeep Kr. Singh
Section 132(1)Section 142(1)Section 153ASection 271(1)(b)

disallowed, a separate list thereof for the period A.Y. 2006-07 to A.Y. 2012-13. 24. Submit list of equity shareholders holding shares more than 10 percent individually along with add5ress/PAN for A.Y. 2006-07 to A.Y. 2012-13. Sr. Name, PAN, Address No. of % shareholding Any sum credited Specify head & No. and contact no. of shares to equity amount