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14 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

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

6
Deduction4
Reassessment2

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, 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 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, 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 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 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