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46 results for “disallowance”+ Section 272A(1)(d)clear

Sorted by relevance

Mumbai46Bangalore27Delhi27Ahmedabad14Chandigarh11Chennai10Pune10Cuttack9Kolkata9Jaipur7Lucknow6Hyderabad5Panaji5Surat5Amritsar3Raipur3Rajkot3Nagpur2Agra2Patna2Visakhapatnam1Dehradun1Indore1Jabalpur1Jodhpur1SC1Varanasi1

Key Topics

Section 271(1)(b)98Section 142(1)52Penalty27Section 153A25Section 14A23Section 139(1)22Search & Seizure18Section 14816Section 143(3)13Section 263

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

Showing 1–20 of 46 · Page 1 of 3

11
Addition to Income11
Deduction10

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 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

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 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 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

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 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

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 5082/MUM/2014[2009-10]Status: DisposedITAT Mumbai17 May 2016AY 2009-10

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 5081/MUM/2014[2008-09]Status: DisposedITAT Mumbai17 May 2016AY 2008-09

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 5084/MUM/2014[2011-12]Status: DisposedITAT Mumbai17 May 2016AY 2011-12

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

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

SAI PRERNA CO-OP. CREDIT SOCIETY LTD,MUMBAI vs. ITO WD 17(3) (2) , MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

ITA 220/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Apr 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

For Appellant: Mr. Bharat Kumar, ARFor Respondent: Mr. Milind S. Chavan, DR
Section 139(1)

section 80(P)(2)(d) of the Act provides for deduction in section 80(P)(2)(d) of the Act provides for deduction in section 80(P)(2)(d) of the Act provides for deduction in respect of income of a coop society by way of interest or dividend of income of a coop society by way of interest