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34 results for “disallowance”+ Unexplained Investmentclear

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Mumbai1,045Delhi772Chennai364Jaipur318Hyderabad227Kolkata225Bangalore208Ahmedabad205Indore132Chandigarh115Rajkot115Cochin101Pune99Raipur89Nagpur74Surat70Visakhapatnam54Amritsar44Guwahati41Lucknow39Panaji34Allahabad32Agra31Jodhpur29Ranchi22Cuttack16Patna15Dehradun12Varanasi8Jabalpur6SC5H.L. DATTU S.A. BOBDE1

Key Topics

Condonation of Delay29Section 143(3)9Section 14A6Section 2636Section 143(1)4Addition to Income4Section 80P(2)(a)3Section 80P3Section 2503

VEERENDRA BASAVARAJ KOUJALAGI,BELAGAVI vs. PCIT HUBBALLI, HUBBALLI

ITA 103/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Jul 2025AY 2018-2019

Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 103/Pan/2024 Assessment Year : 2018-19 Veerendra Basavaraj Koujalagi C/O. Shri Laxmi Complex, Sadashiv Nagar, Belgavi-590001 Pan : Agrpk3086D . . . . . . . Appellant V/S The Pr. Commissioner Of Income Tax, Hubali. . . . . . . . Respondent Appearances Assessee By : Mr Shivanand Halbhavi [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 24/06/2025 Date Of Pronouncement : 28/07/2025 Order Per G. D. Padmahshali; The Assessee’S Captioned Appeal Impugns Din & Order 1063626985(1) Dt. 29/03/2024 Passed By Pr. Commissioner Of Income Tax, Hubali [‘Ld. Pcit’] U/S 263 Of The Income-Tax Act, 1961 [‘The Act’] Which Sought To Revise Order Of Assessment Dt. 26/04/2021 Passed U/S 143(3) R.W.S. 144B Of The Act By National Faceless E-Asstt. Centre, Delhi [‘Ld. Ao’] Anent To Assessment Year 2018-19 [‘Ay’].

For Appellant: Mr Shivanand Halbhavi [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263

Unexplained cash credit of ₹46,85,459/-. ITAT-Panaji Page 2 of 16 Veerendra Basavaraj Koujalagi Vs PCIT ITA Nos.103/PAN/2024 AY: 2018-19 4. Following culmination of assessment proceedings, the assessment records were called upon and perused u/s 263 of the Act wherein it was revealed to the Ld. PCIT that, for the year under consideration the assessee had huge

Showing 1–20 of 34 · Page 1 of 2

Section 143(2)3
Disallowance3
Deduction2

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 151/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 285/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 160/PAN/2023[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

SHRI SHRADHA CREDIT SOUHARD SAHAKARI NIYMIT NIPANI,NIPANI vs. ITO, WARD-2 BELGAUM , BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 144/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT LTD BHOJ,BHOJ vs. INCOME TAX OFFICER, WARD-1, NIPANI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 272/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. DCIT/ACIT, NEAC, DELHI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 287/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

THE MARATHA URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 5, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 301/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

SHREE BASVANNA MAHADEV CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 6, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 25/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

unexplained deposits u/sec68 of the Act. (vi) Where the souharda credit sahakari niyamit earns interest income from the cooperative society. (vii) Where the cooperative society earns / receives interest on deposits maintained with the nationalized banks / scheduled banks/ non cooperative banks. 4.On the above seven disputed issues, The Ld. AR’S representing the respective assesee’s in the above appeals have