BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

178 results for “disallowance”+ Section 41clear

Sorted by relevance

Mumbai5,812Delhi4,938Bangalore1,820Chennai1,639Kolkata1,293Ahmedabad778Hyderabad607Jaipur488Indore401Pune361Surat308Chandigarh297Raipur227Nagpur178Amritsar173Lucknow160Rajkot148Cochin147Karnataka127Visakhapatnam119Cuttack103Agra98Allahabad80Guwahati63Calcutta49Panaji47Ranchi47SC46Telangana43Jodhpur33Patna31Dehradun26Varanasi22Kerala15Jabalpur10Punjab & Haryana7Rajasthan5Orissa2A.K. SIKRI ROHINTON FALI NARIMAN2ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Himachal Pradesh1H.L. DATTU S.A. BOBDE1Bombay1Tripura1

Key Topics

Section 143(3)55Addition to Income41Section 69A40Section 80I32Section 25031Section 153A31Disallowance28Section 44A26Section 14725Section 263

INCOME TAX OFFICER WARD 2(1), THIRD FLOOR, AAYAKAR BHAVAN vs. N KUMAR HOUSING AND INFRASTRUCTURE PVT. LTD, SEVENTH FLOOR

In the result, appeal by the Revenue stands dismissed

ITA 481/NAG/2024[2020-21]Status: DisposedITAT Nagpur25 Feb 2025AY 2020-21
For Appellant: \nShri Manoj G. MoryaniFor Respondent: \nShri Sandipkumar Salunke
Section 41(1)

disallowed at\nRs.3,00,00,000/- as liability ceased to exist is incorrect and same cannot be\nadded u/s 41(1) being cessation of liability. The assessee respectfully\nsubmitted that addition made may kindly be deleted and appeal filed by the\nassessee may kindly be allowed.\nFurther Submission with regard to booking advances (Ground No.5) :\nThe assessee company, N.Kumar Housing

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: Heard

Showing 1–20 of 178 · Page 1 of 9

...
21
Deduction15
Search & Seizure12
ITAT Nagpur
27 Nov 2024
AY 2014-15

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

section 10A the addition made on account of the disallowance of the provident fund/ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the revenue and in favour of the assessee

ANKIT PULP & BOARDS PRIVATE LIMITED,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 172/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

NARESH JAMPRASAD TIWARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 163/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

STELLAR REFRACTORIES PVT. LTD,NAGPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 165/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

AMA EXTRUSIONS PVT. LTD,NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC,, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 168/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. DCIT, CPC , BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 149/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

M/S. MINI IRON AND STEEL PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-3, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 131/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

SOHAN HEALTHCARE PVT. LTD,YAVATMAL vs. ADIT, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 151/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

PRADEEP KUNDU,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 122/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

SEQUEL MOTORS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 144/NAG/2021[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

PREMCHAND KANHAIYALAL THAKUR,AMRAVATI vs. DCIT, CPC,, BENGALURU

In the result, the aforesaid appeals of the assessee are allowed

ITA 110/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

HERD MEDICAL FOUNDATION PVT LTD,NAGPUR vs. INCOME TAX OFFICER, INCOME TAX

In the result, the aforesaid appeals of the assessee are allowed

ITA 138/NAG/2021[201/-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

SHAMLAX METACHEM PRIVATE LIMITED,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 100/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

JAIKA VEHICLE TRADE PVT. LTD.,NAGPUR vs. DCIT, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 103/NAG/2021[2014-15]Status: DisposedITAT Nagpur26 Apr 2022AY 2014-15

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

HERD MEDICAL FOUNDATION PVT. LTD.,NAGPUR vs. INCOME TAX OFFICERS, WARD-4(2), NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 139/NAG/2021[F.Y.2017-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

JAIKA VEHICLE TRADE PRIVATE LIMITED,JAIKA BUILDING vs. ASSTT. DIRECTOR OF INCOME TAX , CENTRALIZED PROCESSING CENTRE

In the result, the aforesaid appeals of the assessee are allowed

ITA 104/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

HANSA CITY BUS SERVICES(NAGPUR) P LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 145/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

PRADEEP KUNDU,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 123/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 150/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

41,551/- after due date as prescribed under the relevant Act/ Rules in breach of Explanation 5 to section 43B of the Act. The Assessing Officer accordingly resorted to the additions under section 36(1)(va) read with section 2(24)(x) of the Act. 6. It is the case of the assessee before lower authorities that it has deposited