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228 results for “disallowance”+ Section 50(3)clear

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Mumbai7,512 Delhi6,350 Chennai1,972 Bangalore1,945 Kolkata1,760 Ahmedabad1,668 Pune1,181 Hyderabad1,028 Jaipur985 Chandigarh640 Indore584 Surat481 Raipur356 Cochin350 Visakhapatnam312 Rajkot273 Nagpur228 Cuttack221 Amritsar203 Lucknow169 Karnataka150 Allahabad93 Guwahati88 Jodhpur83 Agra77 Ranchi71 Telangana65 Calcutta59 Patna57 Panaji57 SC55 Dehradun35 Jabalpur33 Varanasi24 Kerala19 Punjab & Haryana7 Orissa3 Himachal Pradesh3 Rajasthan3 A.K. SIKRI ROHINTON FALI NARIMAN2 Bombay1 ASHOK BHAN DALVEER BHANDARI1 Uttarakhand1 Gauhati1 ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Section 143(3)49 Section 153A48 Section 69A44 Addition to Income40 Section 44A28 Disallowance27 Section 80I23 Section 80P(2)(a)22 Section 139(1)21 Section 115B

M/S PYRAMID DEVELOPERS,NAGPUR vs. JOINT CIT RANGE 1, NAGPUR

In the result, appeal by the assessee is allowed for statistical

ITA 343/NAG/2015[2011-12]Status: DisposedITAT Nagpur26 Oct 2018AY 2011-12

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Ajay SinghFor Respondent: Shri U.U. Kasar

Section 131Section 133ASection 40A(3)

disallowance of cash payment of ` 53,50,000 under section 40A(3) of the Act. 13. We have considered similar

KHALID NADEEM ALLARAKHA,NAGPUR vs. I.T.O. WARD 3(4), NAGPUR

In the result, appeal is partly allowed

Showing 1–20 of 228 · Page 1 of 12

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ITA 9/NAG/2016[2009-10]Status: Disposed

ITAT Nagpur

27 Jun 2017

AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri Manoj MoryaniFor Respondent: Shri A.R. Ninawe

Section 143(1)Section 143(2)Section 143(3)Section 40Section 40A(3)Section 43A(3)

50,968 by assessing officer applying the provisions of section 40A(3), therefore order passed is unjustified, unwarranted and excessive. 2 Shri Karim Kamruddin Malik 3. On the fact and in the circumstances of the case and in law the learned Commissioner of Income Tax (Appeals)-II, Nagpur erred in confirming the addition made at Rs. 1,53,976/- disallowing

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallowance of exemption should have been made in light of provisions of section 13(1)(c)(ii) read with section 13(3) of the Act. The relevant provisions of section 13 of the Act are reproduced below. Section 13 (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallowance of exemption should have been made in light of provisions of section 13(1)(c)(ii) read with section 13(3) of the Act. The relevant provisions of section 13 of the Act are reproduced below. Section 13 (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

disallowance of exemption should have been made in light of provisions of section 13(1)(c)(ii) read with section 13(3) of the Act. The relevant provisions of section 13 of the Act are reproduced below. Section 13 (1) Nothing contained in section 11 shall operate so as to exclude from the total income of the previous year

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 deduction u/s 40(a)(ia) of Rs.52,79,636/- on interest payment and an amount of Rs.2,74,79,379/- being provision of salary and DA payable to the teaching and non teaching staff as it is in the nature of an unascertained liability. Income has therefore been assessed at Rs.4,97,66,540/-. 3. Upon assessee’s appeal

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

50 Per Sq. Ft., whereas the residential flat is only 2709 Sq. Ft. and the rental value of the same has been estimated at Rs 3 lacs P.M. which comes to Rs 110/- per sq.ft. Both the residential properties have not been rented and hence annual value has to be determined as per the provisions of section

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

50 Per Sq. Ft., whereas the residential flat is only 2709 Sq. Ft. and the rental value of the same has been estimated at Rs 3 lacs P.M. which comes to Rs 110/- per sq.ft. Both the residential properties have not been rented and hence annual value has to be determined as per the provisions of section

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

50 Per Sq. Ft., whereas the residential flat is only 2709 Sq. Ft. and the rental value of the same has been estimated at Rs 3 lacs P.M. which comes to Rs 110/- per sq.ft. Both the residential properties have not been rented and hence annual value has to be determined as per the provisions of section

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

50 Per Sq. Ft., whereas the residential flat is only 2709 Sq. Ft. and the rental value of the same has been estimated at Rs 3 lacs P.M. which comes to Rs 110/- per sq.ft. Both the residential properties have not been rented and hence annual value has to be determined as per the provisions of section

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

50 Per Sq. Ft., whereas the residential flat is only 2709 Sq. Ft. and the rental value of the same has been estimated at Rs 3 lacs P.M. which comes to Rs 110/- per sq.ft. Both the residential properties have not been rented and hence annual value has to be determined as per the provisions of section

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

50 Per Sq. Ft., whereas the residential flat is only 2709 Sq. Ft. and the rental value of the same has been estimated at Rs 3 lacs P.M. which comes to Rs 110/- per sq.ft. Both the residential properties have not been rented and hence annual value has to be determined as per the provisions of section

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

disallowances.” v) DCIT v. Frost Falcon Distilleries Ltd (2021) 214 TTJ 388 (Del-Trib) held as under: “5. The ld CIT(A) deleted the addition made by the AO in respect of 3 parties, however, upheld the addition of Rs.75 lakhs in respect of the share capital/ share premium received by the assessee from one M/s.Aachman Vanijya

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

disallowances.” v) DCIT v. Frost Falcon Distilleries Ltd (2021) 214 TTJ 388 (Del-Trib) held as under: “5. The ld CIT(A) deleted the addition made by the AO in respect of 3 parties, however, upheld the addition of Rs.75 lakhs in respect of the share capital/ share premium received by the assessee from one M/s.Aachman Vanijya

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

disallowances.” v) DCIT v. Frost Falcon Distilleries Ltd (2021) 214 TTJ 388 (Del-Trib) held as under: “5. The ld CIT(A) deleted the addition made by the AO in respect of 3 parties, however, upheld the addition of Rs.75 lakhs in respect of the share capital/ share premium received by the assessee from one M/s.Aachman Vanijya

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

disallowances.” v) DCIT v. Frost Falcon Distilleries Ltd (2021) 214 TTJ 388 (Del-Trib) held as under: “5. The ld CIT(A) deleted the addition made by the AO in respect of 3 parties, however, upheld the addition of Rs.75 lakhs in respect of the share capital/ share premium received by the assessee from one M/s.Aachman Vanijya

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

disallowances.” v) DCIT v. Frost Falcon Distilleries Ltd (2021) 214 TTJ 388 (Del-Trib) held as under: “5. The ld CIT(A) deleted the addition made by the AO in respect of 3 parties, however, upheld the addition of Rs.75 lakhs in respect of the share capital/ share premium received by the assessee from one M/s.Aachman Vanijya

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

disallowances.” v) DCIT v. Frost Falcon Distilleries Ltd (2021) 214 TTJ 388 (Del-Trib) held as under: “5. The ld CIT(A) deleted the addition made by the AO in respect of 3 parties, however, upheld the addition of Rs.75 lakhs in respect of the share capital/ share premium received by the assessee from one M/s.Aachman Vanijya

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: HeardITAT Nagpur27 Nov 2024AY 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 5 The Nirmal Ujwal Credit Co–operative Society Ltd. A.Y.2014–15 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

M/S. DHANDHANIA INFOTECH ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

ITA 84/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

Section under Date of order which passed by Sr. the Appeal Number and Assessment Year the first no. order is appellate appealed authority against passed 1. ITA no.84/Nag./2021A.Y. 2019–20 29.07.2021 143(1) 2. ITA no.90/Nag./2021A.Y. 2018–19 29.07.2021 143(1) 3. ITA No.99/Nag./2021A.Y. 2018–19 01.08.2021 143(1) 4. ITA no.100/Nag./2021A.Y