Search: disallowance | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

7 results for “disallowance”+ Section 138clear

Sorted by relevance

Mumbai783 Delhi736 Bangalore310 Chennai211 Kolkata208 Ahmedabad183 Jaipur144 Cochin83 Hyderabad79 Chandigarh65 Raipur54 Pune53 Indore49 Calcutta40 Rajkot40 Lucknow38 Nagpur33 Visakhapatnam33 Surat28 Amritsar26 Karnataka16 Cuttack13 Allahabad13 Jodhpur9 Panaji7 SC5 Telangana5 Agra3 Guwahati3 Dehradun3 Patna3 Orissa2 Andhra Pradesh1 Punjab & Haryana1 Jabalpur1 Rajasthan1 Ranchi1

Key Topics

Section 143(3)7 Addition to Income6 Section 253(2)5 Section 2505 Section 143(1)5 Section 1325 Section 133A5 Section 1485 Section 1475 Reassessment

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 176/PAN/2025[2019-20]Status: DisposedITAT Panaji18 Nov 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

5

Survey u/s 133A5

Section 138 of the Indian Evidence Act 1872 provides that a witness will be first examined in chief, and then if the adverse party deems fit, cross-examined and if the party calling him so desires, be re- examined. Therefore, the corollary to the rule of fairness and justness is that statement of those witnesses referred to relied upon

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 180/PAN/2025[2022-23]Status: DisposedITAT Panaji18 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

Section 138 of the Indian Evidence Act 1872 provides that a witness will be first examined in chief, and then if the adverse party deems fit, cross-examined and if the party calling him so desires, be re- examined. Therefore, the corollary to the rule of fairness and justness is that statement of those witnesses referred to relied upon

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 179/PAN/2025[2021-22]Status: DisposedITAT Panaji18 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

Section 138 of the Indian Evidence Act 1872 provides that a witness will be first examined in chief, and then if the adverse party deems fit, cross-examined and if the party calling him so desires, be re- examined. Therefore, the corollary to the rule of fairness and justness is that statement of those witnesses referred to relied upon

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 175/PAN/2025[2018-19]Status: DisposedITAT Panaji18 Nov 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

Section 138 of the Indian Evidence Act 1872 provides that a witness will be first examined in chief, and then if the adverse party deems fit, cross-examined and if the party calling him so desires, be re- examined. Therefore, the corollary to the rule of fairness and justness is that statement of those witnesses referred to relied upon

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 177/PAN/2025[2020-21]Status: DisposedITAT Panaji18 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]

Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

Section 138 of the Indian Evidence Act 1872 provides that a witness will be first examined in chief, and then if the adverse party deems fit, cross-examined and if the party calling him so desires, be re- examined. Therefore, the corollary to the rule of fairness and justness is that statement of those witnesses referred to relied upon

THE KHANAPUR vs. S SANGH LTD,BELGAUMVS.PR. COMMISSIONER OF INCOME TAX, HUBBALI

Appeal is allowed in above terms

ITA 62/PAN/2022[2017-18]Status: DisposedITAT Panaji12 Jul 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: Shri Pramod Y VaidyaFor Respondent: Shri Prabhakar Anand DJ

Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

138 taxmann.com 532since Assessing Officer white framing assessment had taken a possible view and allowed assessee's claim for deduction under section 80P(2)(d) on interest income earned on its deposits with a co-operative bank, Pr.CIT was In error In 3 ITA.No.62/PAN./2022 exercising his revisional jurisdiction under section 263 for disallowing

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2, BELAGAVI vs. M/S NIRANI SUGARS LIMITED, BELAGAVI

In the result, the appeal of the Revenue is dismissed

ITA 178/PAN/2018[2011-12]Status: DisposedITAT Panaji23 Jun 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri Ashok Kulkarni, AdvFor Respondent: Smt Rijula Uniyal, Sr. DR

Section 139(1)Section 36Section 36(1)(iii)

disallowance of depreciation on turbines to the extent of Rs. 2,21,40,1312 out of Rs. 3,80,50,138 claimed by the assessee on the ground that the assessee was entitled to depreciation on straightline basis and not on the WDV basis. The learned AO held that under rules various power generating turbines put to use during