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48 results for “disallowance”+ Section 272Aclear

Sorted by relevance

Mumbai48Delhi27Bangalore27Ahmedabad16Chandigarh12Cuttack12Kolkata12Pune10Chennai10Jaipur8Lucknow6Surat5Hyderabad5Panaji5Raipur3Rajkot3Agra3Amritsar3Nagpur2Patna2Indore2Visakhapatnam1Dehradun1Jabalpur1Jodhpur1SC1Varanasi1

Key Topics

Section 271(1)(b)98Section 142(1)52Penalty27Section 153A25Section 14A23Section 139(1)22Search & Seizure18Section 14816Section 143(3)14Addition to Income

EDELWEISS FINANCIAL SERVICES LTD,MUMBAI vs. ACIT CENT CIR -1(2), MUMBAI

The appeal is allowed

ITA 93/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Jun 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ravikant Pathak, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 14A

disallowances made by the AO in the assessment order passed under section 143(3) of the Act for assessment year under consideration. The Appellant, therefore, prays before Your Honours that the order passed by the CIT(A) may be set-aside. While on the subject, the Appellant humbly submits that it has filed application under Vivad se Vishwas Act against

EDELWEISS FINANCIAL SERVICES LTD,MUMBAI vs. ACIT CENTRAL CIR-1(2), MUMBAI

The appeal is allowed

ITA 92/MUM/2022[2016-17]Status: Disposed

Showing 1–20 of 48 · Page 1 of 3

13
Deduction12
Section 26311
ITAT Mumbai
23 Jun 2022
AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ravikant Pathak, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 14A

disallowances made by the AO in the assessment order passed under section 143(3) of the Act for assessment year under consideration. The Appellant, therefore, prays before Your Honours that the order passed by the CIT(A) may be set-aside. While on the subject, the Appellant humbly submits that it has filed application under Vivad se Vishwas Act against

ELDELWEISS SECURITIES LTD,MUMBAI vs. ACIT CIRCLE 4(1) (1) , MUMBAI

The appeal is allowed

ITA 15/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Jun 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ravikant Pathak, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 14A

disallowances made by the AO in the assessment order passed under section 143(3) of the Act for assessment year under consideration. The Appellant, therefore, prays before Your Honours that the order passed by the CIT(A) may be set-aside. While on the subject, the Appellant humbly submits that it has filed application under Vivad se Vishwas Act against

MOBIL TRUST SERIES 27 ,MUMBAI vs. DY CIT, (EXEMPTION)-2, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 7777/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Feb 2026AY 2022-23

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmobil Trust Series 27 Dcit(Exemption)- Ground Floor -12, R 2, Kamani Marg, Asian Vs. Mtnl Tel Ex Building, Ballard Estate, Building, Cumballa Mumbai-400 001. Hills, Pedder Road, Mumbai-400 026 Pan/Gir No. Aahtm6834D (Applicant) (Respondent) Assessee By Shri S. Raghunathan & Shri Gopal Sharma, Ld. Ars Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 17.02.2026

Section 10Section 139(1)Section 142(1)Section 143(2)Section 144Section 144BSection 250Section 272A(1)(d)

disallowing exemption claimed under section 10(23DA) of the Act. 3. Penalty proceedings under section 272A(1)(d) were initiated

CROMPTON GREAVES LTD,MUMBAI vs. CIT -6, MUMBAI

In the result, the appeals filed by the assessee company in ITA no

ITA 2836/MUM/2014[2007-08]Status: DisposedITAT Mumbai01 Feb 2016AY 2007-08

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kochar"ी शैल" कुमार यादव, "या"यक सद"य एवं "ी "ी रिमत कोचर, लेखाकार सद"य के सम" । आयकर अपील सं./I.T.A. No. 1994/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 2836/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) M/S Crompton Greaves बनाम/ Cit – 6,Mumbai, Ltd.,6Th Floor, C.G. House, 5Th Floor, V. Dr. A.B. Road, Worli, Aayakar Bhavan, Mumbai – 400 030. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacc3840K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By Shri Pradeep N. Kapasi Revenue By : Shri C.W. Angolkar सुनवाई क" तार"ख /Date Of Hearing : 29-10-2015 घोषणा क" तार"ख /Date Of Pronouncement : 01-02-2016

For Respondent: Shri C.W. Angolkar
Section 143(3)Section 263

disallowing the claim for deduction for expenditures in respect of excise duty of Rs. 43,00,000 without application of mind by carrying out the directions of the CIT vide his order dt. 06.02.2013 passed u/s. 263 of the Act. b. Your appellant submits that during the year the company has accounted for excise duty amounting

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 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 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 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 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 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 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 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

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 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 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

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

ITA 5083/MUM/2014[2010-11]Status: DisposedITAT Mumbai17 May 2016AY 2010-11

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Shri Vijay MehtaFor Respondent: Shri R.A. Dyani
Section 132Section 142(1)Section 153ASection 271(1)(b)Section 274

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, No. of % shareholding Any sum Specify head No. Address and shares credited to & amount & contact

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

ITA 5079/MUM/2014[2006-07]Status: DisposedITAT Mumbai17 May 2016AY 2006-07

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Shri Vijay MehtaFor Respondent: Shri R.A. Dyani
Section 132Section 142(1)Section 153ASection 271(1)(b)Section 274

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, No. of % shareholding Any sum Specify head No. Address and shares credited to & amount & contact

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

ITA 5085/MUM/2014[2012-13]Status: DisposedITAT Mumbai17 May 2016AY 2012-13

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Shri Vijay MehtaFor Respondent: Shri R.A. Dyani
Section 132Section 142(1)Section 153ASection 271(1)(b)Section 274

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, No. of % shareholding Any sum Specify head No. Address and shares credited to & amount & contact

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

ITA 5080/MUM/2014[2007-08]Status: DisposedITAT Mumbai17 May 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Shri Vijay MehtaFor Respondent: Shri R.A. Dyani
Section 132Section 142(1)Section 153ASection 271(1)(b)Section 274

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, No. of % shareholding Any sum Specify head No. Address and shares credited to & amount & contact