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11 results for “disallowance”+ Natural Justiceclear

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Key Topics

Section 14812Section 35A5Disallowance5Section 14A4Section 2604Section 2(22)(e)4Section 143(3)4Section 143(1)3Deduction3Addition to Income

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SEKHAR KUMAR MOHAPATRA

In the result, the appeal fails and is hereby dismissed

ITA/65/2022HC Orissa11 Oct 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 10(34)Section 11(1)(a)Section 11(1)(d)Section 260

JUSTICE M.G.S. KAMAL I.T.A. NO.65 OF 2022 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX EXEMPTIONS, 6TH FLOOR UNITY BUILDING ANNEXE MISSION ROAD, BENGALURU 560 027. 2. THE INCOME TAX OFFICER EXEMPTION, WARD-1 PRESENT ADDRESS ADDL. CIT EXEMPTIONS RANGE 6TH FLOOR, UNITY BUILDING ANNEXE MISSION ROAD, BENGALURU 560 027. .... APPELLANTS (BY MR. ARAVIND K.V. ADV.,) AND: M/S. GLOBAL CITY EDUCATIONAL

PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.

In the result, the appeal stands disposed of in terms of

3
Section 260A2
Business Income2
ITA/33/2017HC Orissa14 Nov 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 115Section 115JSection 14Section 14ASection 260Section 45(2)

JUSTICE RAVI V.HOSMANI I.T.A.NO.33 OF 2017 BETWEEN: 1. The Commissioner of Income-tax, LTU, JSS Towers, BSK III Stage, Bengaluru-560 085. 2. The Additional Commissioner of Income-tax, LTU, JSS Towers, BSK III Stage, Bengaluru-560 085. … Appellants (By Sri. Aravind K.V, Advocate) AND: M/s. Canara Bank, BSCA Section, FM & S Wing, HO, No.112, JC Road, Bengaluru

COMMISSIONER OF INCOME TAXEXEMPTIONS,HYDERABAD vs. SIKSHYA O ANUSANDHAN

The appeal stands dismissed

ITA/37/2018HC Orissa03 Jan 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date : February 15, 2022. [Via Video Conference] Appearance : Mr. Debasish Chowdhury, Adv. … For The Appellant Mr. R.K. Murarka, Sr. Adv. Ms. Sutapa Roy Choudhury, Adv. Ms. Aratrika Roy, Adv. … For The Respondent The Court : This Appeal By The Revenue Filed Under Section 260A Of The Income Tax Act, 1961 (The Act) Is Directed Against The Order Dated 3Rd May, 2017 Passed By The Income Tax Appellate Tribunal, “B” Bench, Kolkata (Tribunal) In

Section 14ASection 260ASection 73

JUSTICE HIRANMAY BHATTACHARYYA Date : February 15, 2022. [Via Video Conference] Appearance : Mr. Debasish Chowdhury, Adv. … for the appellant Mr. R.K. Murarka, Sr. Adv. Ms. Sutapa Roy Choudhury, Adv. Ms. Aratrika Roy, Adv. … for the respondent The Court : This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

JUSTICE HIRANMAY BHATTACHARYYA ITA/83/2010 COMMISSIONER OF INCOME TAX, KOLKATA-IV, KOLKATA VERSUS M/S. CENTURY PLYBOARDS (I) LTD. Appearance:- Mr. Om Narayan Rai, Adv. .….For the Appellant. Mr. J.P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. S. Bhowmik, Adv. …..For the Respondent. ITA/83/2010 REPORTABLE Page 2 of 60 JUDGMENT (Judgment of the Court was delivered by T.S.SIVAGNANAM, J.) 1. This

M/S.G.K.W.LTD vs. COMNR.OF INCOMETAX

The appeal is disposed of in the

ITA/50/2006HC Orissa16 Aug 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE CHITTARANJAN DASH

Section 35ASection 56Section 57

JUSTICE CHITTARANJAN DASH ORDER 16.08.2022 Order No. 04. 1. This is an appeal by the Assessee against an order dated 17th August 2005 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (Tribunal) in Income Tax Appeal for the assessment year (AY) 1991-92. 2. While admitting the present appeal on 5th November 2012, the following questions were framed

M/S.BHASKAR TRADERS vs. ASST.COMMKNR.OF INCOME TAX,BERHAMPUR

The appeals are dismissed

ITA/174/2018HC Orissa30 Mar 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 132Section 153ASection 2(22)(e)Section 68

JUSTICE A. K. CHAWLA O R D E R % 13.02.2018 The Revenue in these appeals questions the decision of the Income Tax Appellate Tribunal (ITAT), which affirmed the appellate order of the Commissioner. It is contended that the deletion of amounts brought to tax under Section 2(22)(e) and Section 68 of the Income

NALCO vs. COMNR.OF INCOME TAX

ITA/133/2012HC Orissa09 May 2022

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 16Th January, 2024 Appearance : Sri Vipul Kundalia, Adv. Smt. Oindrilla Ghosal, Adv. ...For The Appellant. Sri J.P. Khaitan, Sr. Adv. Sri Sanjoy Bhaumik, Adv. Smt. Swapna Das, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel For The Appellant/Revenue & Sri J.P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjoy Bhaumik & Smt. Swapna Das, Learned Advocates For The Respondent/Assessee. 2. This Appeal Was Admitted By This Court By An Order Dated 30.11.2012 On The Following Substantial Questions Of Law: “1) Whether In View Of The Facts & Circumstances Of The Instant Case The Tribunal Erred By Not Considering That Subsides Which May Be Used Freely

Section 43(6)Section 89

JUSTICE RAJARSHI BHARADWAJ Date : 16th January, 2024 Appearance : Sri Vipul Kundalia, Adv. Smt. Oindrilla Ghosal, Adv. ...for the appellant. Sri J.P. Khaitan, Sr. Adv. Sri Sanjoy Bhaumik, Adv. Smt. Swapna Das, Adv. ...for the respondent. 1. Heard Sri Vipul Kundalia, learned senior standing counsel for the appellant/revenue and Sri J.P. Khaitan, learned senior advocate assisted by Sri Sanjoy Bhaumik

INDUSTRIAL INCUBATOR vs. DY.COMMNR.OF I.T.

ITA/179/2004HC Orissa10 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 142(1)Section 143(3)Section 148

JUSTICE A.K. MOHAPATRA JUDGMENT 10.11.2021 Dr. S. Muralidhar, CJ. 1. The following questions of law were framed by this Court while admitting both the appeals on 13th May, 2005: “II. Whether in the facts and circumstances of the case the Tribunal was legally correct to hold the ITA Nos.179 and 180 of 2004 Page 2 of 6 rate of depreciation

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

ITA/25/2022HC Orissa09 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 143(1)Section 143(3)Section 148

JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 28.02.2025 1. The Principal Commissioner of Income Tax1 seeks to impugn the order of the Income Tax Appellate Tribunal2 dated 07 November 2019. We had, after hearing learned counsels for the respective parties, admitted this appeal by our order dated 30 January 2024 on the following questions of law:- “(a) Whether

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

ITA/19/2022HC Orissa08 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 143(1)Section 143(3)Section 148

JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 28.02.2025 1. The Principal Commissioner of Income Tax1 seeks to impugn the order of the Income Tax Appellate Tribunal2 dated 07 November 2019. We had, after hearing learned counsels for the respective parties, admitted this appeal by our order dated 30 January 2024 on the following questions of law:- “(a) Whether

PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. M/S.JAGANNATH CHAUDHURY

The appeal is disposed of as indicated above

ITA/1/2018HC Orissa18 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD

JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI THURSDAY, THE 10TH DAY OF NOVEMBER 2022 / 19TH KARTHIKA, 1944 ITA NO. 219 OF 2019 AGAINST THE ORDER IN ITA 433/COCH/2018 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT: THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT: M/S. SAHYADRI CO-OPERATIVE CREDIT SOCIETY LTD. KANJIRAPPALLY, KOTTAYAM BY ADVS