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5 results for “disallowance”+ Demonetizationclear

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Delhi221 Chennai156 Mumbai118 Bangalore99 Jaipur91 Hyderabad80 Kolkata69 Ahmedabad50 Visakhapatnam41 Surat40 Lucknow35 Pune35 Chandigarh32 Panaji32 Rajkot31 Agra23 Jodhpur18 Cuttack18 Indore13 Patna12 Raipur10 Amritsar10 Dehradun10 Allahabad6 Nagpur5 Jabalpur4 Cochin4 Varanasi3 Karnataka2 Ranchi2 Calcutta2 Guwahati1

Key Topics

Section 80P7 Demonetization5 Section 1444 Addition to Income4 Section 69A3 Section 403 Section 80A(5)3 Cash Deposit3 Deduction3 Section 234A

SHRI AGRASEN NAGARI SAHKARI PAT SANSTHA LTD,AMRAVATI vs. INCOME TAX OFFICER, WARD-5, AMRAVATI

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 86/NAG/2025[2017-18]Status: DisposedITAT Nagpur18 Jun 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry

For Appellant: NoneFor Respondent: Shri Anand Nagrale, Sr.DR

Section 147Section 250Section 80P

demonetization period, which was disallowed by the Assessing Officer specifically in absence of any compliance or documents, which the assessee

NARAYAN BHAGYACHANDRA KHATRI,NAGPUR vs. A.C.I.T, AMRAVATI CIRCLE, AMRAVATI, AMRAVATI

In the result, the ground of appeal raised by the assessee is partly

2

Section 142(1)2

ITA 254/NAG/2025[AY 2017-18]Status: DisposedITAT Nagpur26 Mar 2026

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy(Physical Hearing) Narayan Bhagyachandra Khatri Acit, Amravati Circle, Amravati Flat No. Sp-2/102, Streling Springdale Vs Aayakarbhavan, Near Dps School, Apartment, Raj Nagar, Nagpur, Saturna, Amravati, Maharashtra – 440013. Maharashtra – 440006. [Pan: Aaccg4441J] Appellant / Assessee Respondent / Revenue

Section 234ASection 234CSection 254(1)Section 69

demonetization period, the officials of Income tax Department visited assesses premises and counted all the stocks, cash and verified the bills and vouchers. Print out of cash Narayan Bhagyachandra Khatri ITA 254/Nag/2025 (A.Y. 2017–18) book was also retained in the office of Additional Director of Investment for a long time for verification. No specific discrepancy was pointed

SHRI SANT NARHARI NAGARI SHAHKAR PAT SANSTHA MARYADIT,BHANDRA vs. ITO, WARD -2, BHANDARA

In the result, Assessee’s appeal is allowed in part for statistical purposes

ITA 431/NAG/2024[2017-18]Status: DisposedITAT Nagpur23 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryshri Sant Narhari Nagari Ito, Ward-2, Bhandara Shahkar Pat Sanstha Maryadit, R.No. 1/2 Nagar Vs. Palika Shivaji Chowk, Pauni, Bhandra-441910. Pan: Aakts 3987 N (Appellant) (Respondent)

For Appellant: Shri Kapil Hiranji, Ld. AdvocateFor Respondent: Shri Surjit Kumar Saha, Ld. Sr.D.R

Section 194HSection 250Section 40Section 80ASection 80A(5)Section 80PSection 80P(5)

disallowed 30% of such commission paid u/sec. 40(a)(ia) of the Act, and added back to the total income of the Assessee, on which Assessee has claimed that it is a cooperative society being engaged in providing credit facilities to its members and its books were duly audited under Maharashtra Cooperative Societies Act, 1960 and therefore, the entire income

SHRINIWAS NARAYAN GADGONIWAR,CHANDRAPUR vs. DCIT CIRCLE CHANDRAPUR, CHANDRAPUR

In the result, assessee’s appeal stands allowed for statistical purpose

ITA 104/NAG/2024[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe

Section 145(3)Section 234ASection 40Section 68Section 69A

disallowance of 10% of the expenses made by the Assessing officer. 6. Whether on the facts and circumstances of the case, learned Commissioner of Income Tax (Appeals) was justified in affirming the interest levied by the Assessing officer under section 234A and 234B of the Income Tax Act, 1961.” 3. The assessee is a proprietor engaged in the business

SADBHAWANA GRAMIN BIGAR SHETI SAHAKARI PAT SANSTHA MARYADIT,NAGPUR vs. ITO WARD 3(5), NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 595/NAG/2024[2017-18]Status: DisposedITAT Nagpur03 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao

For Appellant: Shri Suresh Jagwani, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 142(1)Section 144Section 69ASection 80P

demonetization period i.e., from 09.11.2016 to 30.12.2016. The total amount of deposited cash in bank was Rs.2,37,29,013/- for the impugned assessment year 2017-2018. Therefore, the Assessing Officer issued statutory notice u/sec.142(1) of the Act requesting the assessee to furnish correct and true return of income. Since the assessee did not file any reply