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.

2 results for “disallowance”+ Section 40A(2)(b)clear

Sorted by relevance

Mumbai1,231Delhi1,158Bangalore466Chennai461Kolkata447Ahmedabad189Hyderabad154Jaipur142Pune135Raipur120Surat82Indore76Chandigarh68Amritsar68Nagpur43Visakhapatnam41Lucknow32Cuttack29Rajkot23Allahabad23Agra21Karnataka20Jodhpur20Cochin14Guwahati13SC10Patna9Dehradun7Varanasi7Calcutta5Ranchi4Telangana3Punjab & Haryana2Panaji2Kerala2A.K. SIKRI N.V. RAMANA1

Key Topics

Section 20110Section 2503Section 143(3)2Section 250(6)2

M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

The appeal of the assessee is allowed in the terms indicated as above

ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR
Section 156Section 191Section 195Section 201Section 201(1)Section 205

b) referred to in sub-section (1A) of section 192, being an employer, does not deduct, or does not pay, or after so deducting fails to pay, the whole or any part of the tax, as required by or under this Act, then, such person, shall, without prejudice to any other consequences which he may incur, be deemed

MAHADEV MALLAPPA ATAR,BELAGAVI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELAGAVI

ITA 14/PAN/2024[2013-14]Status: DisposedITAT Panaji03 Jan 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 014/Pan/2024 Assessment Year : 2013-14 Mahadev Mallappa Atar Pwd Contractor, Katkol, Ramdurg, Dist. Balgavi-591114 Pan:Abxpa7467P . . . . . . . Appellant

For Appellant: None for the assesseeFor Respondent: Ms Nazeera Mohammad [‘Ld. DR’]
Section 143(1)Section 143(3)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)Section 68

40A(3) disallowance of cash payment of ₹32,000/- made to M/s Nirani Cements and (4) unexplained cash deposits of ₹20,00,000/- added u/s 68 of the Act. Aggrieved by the aforestated additions the assessee filed first appeal before Ld. NFAC which came to be dismissed. ITAT-Panaji Page 2 of 4 Mahadev Mallappa Atar Vs ITO ITA Nos.14/PAN/2024