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15 results for “disallowance”+ Section 253(1)(d)clear

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Key Topics

Section 143(3)24Section 25019Section 14810Section 9010Addition to Income10Disallowance9Section 253(1)(a)6Section 1326Section 153A6Section 40a

LOKMANYA TILAD JANAKALYA SHIKSHAN SANSTHA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -2, NAGPUR

In the result, this appeal by the assessee stands partly allowed

ITA 384/NAG/2012[2008-09]Status: DisposedITAT Nagpur09 Jan 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe
Section 1Section 11Section 13(1)(c)Section 13(3)Section 40

disallowed an amount of Rs.2,74,79,379/- as the claim is unsupported. This ground is therefore dismissed.” 9 7. Against the above order, the assessee is in appeal before us. 8. We have heard both the counsel and perused the records. Learned counsel of the assessee’s submission in this regard is summarized as under : Gr.No. 1

6
Deduction5
Reassessment2

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

D. Sheppard (48 ITR 237) (SC); CIT v Vazir Sultan & Sons (36 ITR 175, 185) (SC); P. H. Divecha v CIT (48 ITR 222) (SC); W.A. Guff v CIT (31 ITR 826) (Bom.); Helen Rubber Industries Ltd. v CIT (36 ITR 544) (Ker.), reversed on another point CIT v Helen Rubber Industries Ltd. (44 ITR 714) (SC); CIT v Shaw

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

D. Sheppard (48 ITR 237) (SC); CIT v Vazir Sultan & Sons (36 ITR 175, 185) (SC); P. H. Divecha v CIT (48 ITR 222) (SC); W.A. Guff v CIT (31 ITR 826) (Bom.); Helen Rubber Industries Ltd. v CIT (36 ITR 544) (Ker.), reversed on another point CIT v Helen Rubber Industries Ltd. (44 ITR 714) (SC); CIT v Shaw

AKSHAY DEVIDAS TAJANE,CHANDRAPUR vs. ITO WARD -1, CHANDRAPUR

In the result, assessee’s appeal is allowed for statistical purposes in terms indicated above

ITA 161/NAG/2025[2021-22]Status: DisposedITAT Nagpur27 May 2025AY 2021-22

Bench: Shri V. Durga Rao

For Appellant: Shri Mahavir AtalFor Respondent: Shri Surjit Kumar Saha
Section 139Section 139(1)Section 143(1)Section 154Section 90

D E R Captioned appeal preferred by the assessee challenging the impugned order dated 10/01/2025, passed by the learned Commissioner of Income Tax (Appeals)–1, Gurugram, [“learned CIT(A)”], for the assessment year 2021–22. 2. Following grounds have been raised by the assessee:– Sr. Section Issue Grounds of Appeal no. The filing of Form no.67, is a Denial

M/S NAGPUR VIDYAPEETH KARAMCHARI SAHAKARI PRATAYA SANSTHA MARYADIT ,NAGPUR vs. PRINCIAPAL COMMISSIONER OF INCOME TAX , NAGPUR

The appeals of the appellant are allowed in above terms

ITA 133/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Apr 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 133/Nag/2019 आयकर िनधा"रण वष" / Assessment Year : 2014-2015 M/S Nagpur Vidyapeeth Karamachari Sahakari Prataya Sanstha Maryadit Lit Premises, Bharati Nagar, Nagpur – 440 001(Mh) Pan : Aaban 0404 H . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Pr Commissioner Of Income Tax, Aayakar Bhavan, Nagpur – 440 001 (Mh) . . . . . . . ""यथ" / Respondent }Kjk / Appearances Assessee By : Shri Mahavir Atal Revenue By : Shri Vithal Bhosale सुनवाई क" तारीख / Date Of Conclusive Hearing : 16/02/2022 घोषणा क" तारीख / Date Of Pronouncement : 28/04/2022 आदेश / Order Per Jamlappa D Battull, Am; The Present Appeal Against The Revisionary Order Of Principal Commissioner Of Income Tax, Nagpur [For Short “Pcit”] Dt. 19/03/2019 Passed U/S 263 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Leapt Out Of Regular Order Of Assessment Dt. 12/08/2016 Passed U/S 143(3) Of The Act By The Income Tax Officer-Ward-1(4), Nagpur [For Shot “Ao”], The Appellant Assessee Filed Before Income Tax Appellate Tribunal [For Short “The Tribunal”] U/S 253. Itat-Nagpur Page 1 Of 9

For Appellant: Shri Mahavir AtalFor Respondent: Shri Vithal Bhosale
Section 143(2)Section 143(3)Section 253Section 263Section 263(1)Section 80PSection 80P(2)(a)

253. ITAT-Nagpur Page 1 of 9 M/s Nagpur Vidyapeeth Karamachari Sahakari Prataya Sanstha Maryadit ITA No. : 133/NAG/2019 & AY : 2014-2015 2. The issue in the present controversy is, as to whether the order passed by the assessing officer u/s 143(3) can be said to be erroneous and prejudicial to the interest of the revenue within the preview

YOGESH NANDALAL CHANDE,CHANDRAPUR vs. ITO WARD-1, CHANDRAPUR

In the result, appeal filed by the assessee is allowed

ITA 402/NAG/2024[2020-21]Status: DisposedITAT Nagpur23 Sept 2024AY 2020-21

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

For Appellant: Shri Sachin JaiswalFor Respondent: Shri Abhay Y. Marathe
Section 139(1)Section 143(1)Section 154Section 90

D E R PER K.M. ROY, A.M. The present appeal has been filed by the assessee challenging the impugned order dated 07/06/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2020–21. 2. In its appeal, the assessee has raised following grounds:– “1. The learned

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

disallowance of interest at ` 1,99,520. 9. Before us the learned Counsel, Shri Kishore P. Dewani, Advocate, appearing for the assessee submitted that in the first appellate order, the learned CIT(A) did not considered and/or given one single reason as to why the submissions of the assessee have not been accepted. The learned Counsel submitted that the confirmation

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 34/NAG/2023[2010-11]Status: DisposedITAT Nagpur12 Apr 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

D. PADMAHSHALI, AM; By this present bunch of six appeals instituted u/s 253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] the assessee challenges the respective appellate orders of Commissioner of Income Tax Appeals-3, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act dismissing its appeals assailed against respective assessment orders passed

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 39/NAG/2023[2017-18]Status: DisposedITAT Nagpur12 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

D. PADMAHSHALI, AM; By this present bunch of six appeals instituted u/s 253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] the assessee challenges the respective appellate orders of Commissioner of Income Tax Appeals-3, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act dismissing its appeals assailed against respective assessment orders passed

M/S. CONCRETE DEVELOPERS, NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 35/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Apr 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

D. PADMAHSHALI, AM; By this present bunch of six appeals instituted u/s 253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] the assessee challenges the respective appellate orders of Commissioner of Income Tax Appeals-3, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act dismissing its appeals assailed against respective assessment orders passed

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 38/NAG/2023[2016-17]Status: DisposedITAT Nagpur12 Apr 2024AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

D. PADMAHSHALI, AM; By this present bunch of six appeals instituted u/s 253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] the assessee challenges the respective appellate orders of Commissioner of Income Tax Appeals-3, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act dismissing its appeals assailed against respective assessment orders passed

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTREAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 37/NAG/2023[2015-16]Status: DisposedITAT Nagpur12 Apr 2024AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

D. PADMAHSHALI, AM; By this present bunch of six appeals instituted u/s 253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] the assessee challenges the respective appellate orders of Commissioner of Income Tax Appeals-3, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act dismissing its appeals assailed against respective assessment orders passed

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 36/NAG/2023[2012-13]Status: DisposedITAT Nagpur12 Apr 2024AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

D. PADMAHSHALI, AM; By this present bunch of six appeals instituted u/s 253(1)(a) of the Income-tax Act, 1961 [‘the Act’ hereinafter] the assessee challenges the respective appellate orders of Commissioner of Income Tax Appeals-3, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act dismissing its appeals assailed against respective assessment orders passed

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, NAGPUR vs. M/S SAS DEVELOPERS & ENGINEERS `, NAGPUR

In the result, the appeal filed by department is dismissed

ITA 82/NAG/2020[2015-16]Status: DisposedITAT Nagpur18 Jun 2024AY 2015-16

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

For Appellant: Shri Manoj Moriyani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 143(3)Section 24

D E R PER K.M. ROY, A.M. The present appeal has been preferred by the Department challenging the impugned order dated 30/03/2020, passed under section 143(3) of the Income Tax Act, 1961 ("the Act") by the learned CIT (A)-2, Nagpur, [“learned CIT (A)”], for the assessment year 2015-16. 2. The Department has raised following grounds of appeal

SUNRISE STRUCTURALS & ENGINEERING PVT LTD,NAGPUR vs. ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR

In the result, appeal filed by the assessee stands allowed

ITA 167/NAG/2025[2019-20]Status: DisposedITAT Nagpur10 Apr 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 115BSection 143(1)Section 147Section 148Section 148ASection 234BSection 250Section 69C

253) E) A.O has not found any fault/defect in the legal evidences placed on record as evident from observation of A.O. on page 5 & 6 of order u/s 148A(d) (P- 229 - 235) (233, 234). No independent enquiry is made before recording satisfaction for escapement of income. Reasons recorded merely on the basis of report of DGGI Zone unit, Nagpur