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51 results for “disallowance”+ Section 10(25)clear

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Key Topics

Addition to Income41Section 25032Section 143(3)30Section 153A28Section 26325Section 13217Section 143(2)16Section 80I14Section 1014Disallowance

BIHAR COMBINED ENTRANCE COMPETITIVE EXAMINATION BOARD,PATNA vs. ACIT(EXEMPTIONS CIRCLE), PATNA

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

ITA 25/PAT/2018[14-15]Status: HeardITAT Patna13 Jun 2022
Section 10Section 40

25 & 26/PAT/2018 Assessment Years: 2014-2015 & 2009-2010 Bihar Combined Entrance Competitive Examination Board,.....Appellant IAS Bhawan, Near Airport, Patna-800014 [PAN:AAAJT2383F] -Vs.- Assistant Commissioner of Income Tax (Exemptions),............Respondent Patna Appearances by: Shri D.V. Pathy, Advocate, appeared on behalf of the assessee Shri Rupesh Agrawal, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing

BIHAR COMBINED ENTRANCE COMPETITIVE EXAMINATION BOARD,PATNA vs. ACIT(EXEMPTIONS CIRCLE), PATNA

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

ITA 26/PAT/2018[2009-10]Status: HeardITAT Patna13 Jun 2022AY 2009-10

Showing 1–20 of 51 · Page 1 of 3

13
Survey u/s 133A12
Natural Justice12
Section 10
Section 40

25 & 26/PAT/2018 Assessment Years: 2014-2015 & 2009-2010 Bihar Combined Entrance Competitive Examination Board,.....Appellant IAS Bhawan, Near Airport, Patna-800014 [PAN:AAAJT2383F] -Vs.- Assistant Commissioner of Income Tax (Exemptions),............Respondent Patna Appearances by: Shri D.V. Pathy, Advocate, appeared on behalf of the assessee Shri Rupesh Agrawal, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

ITA 328/PAT/2018[2013-14]Status: HeardITAT Patna22 Jul 2022AY 2013-14

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 234ASection 250(6)Section 271(1)(c)

25% of cost of improvement of Rs. Rs. 20,56,360/- a sum of (Rs.9,90,560/- & Rs. 10,65,800/-), relevant to two sold property discussed, disallowed and added as per Para C of the order passed by Ld. assessing based Page 2 of 7 I.T.A. Nos.: 328 & 329/Pat/2018 AYs: 2013-14 & 2014-15 Rushtam Khan. on adhoc, presumption

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

ITA 329/PAT/2018[2014-15]Status: HeardITAT Patna22 Jul 2022AY 2014-15

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 234ASection 250(6)Section 271(1)(c)

25% of cost of improvement of Rs. Rs. 20,56,360/- a sum of (Rs.9,90,560/- & Rs. 10,65,800/-), relevant to two sold property discussed, disallowed and added as per Para C of the order passed by Ld. assessing based Page 2 of 7 I.T.A. Nos.: 328 & 329/Pat/2018 AYs: 2013-14 & 2014-15 Rushtam Khan. on adhoc, presumption

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

10,424/- under sections 40A(3) and 40(a)(ia) of the Income Tax Act. The ld. CIT(Appeals) has erred in deleting both these additions by holding that books of account of the assessee are not reliable, therefore, instead of making specific disallowance under these sections, the profit of the assessee deserves to be estimated. 4. Brief facts

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. AJIT KUMAR, BETTIAH

In the result, the appeal filed by the Revenue is dismissed

ITA 239/PAT/2024[2017]Status: DisposedITAT Patna29 Sept 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 143(3)Section 148Section 250Section 40A(3)Section 69

25,535/- 4. From the texts of section 40A(3) reproduced by the CIT-A, it is crystal clear that the business income of an assessee, which has to be determined applying section 28 to 43 of the ITA act, covers disallowance under section 40A(3) for the expenditure debited in the regular books of accounts only, where assessee maintains

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 30/PAT/2021[2014-15]Status: DisposedITAT Patna25 Feb 2026AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 250Section 36(1)(viia)Section 36(1)(vila)

25,641/- and disallowance of the provisional expenditure as per para 11 of the assessment order at ₹44,70,128/- were made and the total income was assessed at ₹176,92,74,630/-. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered in detail the provisions of section 36(1)(viia

ARANYA CLEARERS,GAYA vs. ITO, WARD-3(1), GAYA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 319/PAT/2018[2015-16]Status: DisposedITAT Patna05 Apr 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 143(3)Section 144

25% of the total expenditures, which has been worked out at Rs.7,60,359/-. 8. On appeal, the ld. CIT(Appeals) has scaled down this disallowance to 15%. On due consideration of the above details, we are of the view that there is no dispute that whenever a disallowance is to be worked out on the basis of an estimation

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 23/PAT/2023[2019-20]Status: DisposedITAT Patna11 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 21/PAT/2023[2017-18]Status: DisposedITAT Patna11 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 17/PAT/2023[2013-14]Status: DisposedITAT Patna11 Aug 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 20/PAT/2023[2016-17]Status: DisposedITAT Patna11 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 19/PAT/2023[2015-16]Status: DisposedITAT Patna11 Aug 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 18/PAT/2023[2014-15]Status: DisposedITAT Patna11 Aug 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 22/PAT/2023[2018-19]Status: DisposedITAT Patna11 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 27/PAT/2023[2019-20]Status: DisposedITAT Patna11 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 25/PAT/2023[2016-17]Status: DisposedITAT Patna11 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 26/PAT/2023[2018-19]Status: DisposedITAT Patna11 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

25. Next issue for our consideration is disallowance of expenditure at Rs.28,317/-. We find that the disallowance has been made by the Id. Assessing Officer apply and provisions of section 44ADA of the Act. Since the facts of the assessee are identical as has been dealt by us for Assessment Year 2018-19 and assessee

RAKESH KUMAR,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, both the appeals of the assessee for AYs 2012-13

ITA 85/PAT/2017[2012-13]Status: DisposedITAT Patna23 Jul 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

disallowing the claim of deduction u/ s BOIC of the act.” 5. Aggrieved, assessee is now in appeal before this Tribunal. 6. Ld. Counsel for the assessee submitted that the issue is no longer res integra that assembling of goods is also held to be a manufacturing activity because it gives rise to a new product with a new name

RAKESH KUMAR,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, both the appeals of the assessee for AYs 2012-13

ITA 86/PAT/2017[2013-14]Status: DisposedITAT Patna23 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

Section 143(2)Section 143(3)Section 250Section 80I

disallowing the claim of deduction u/ s BOIC of the act.” 5. Aggrieved, assessee is now in appeal before this Tribunal. 6. Ld. Counsel for the assessee submitted that the issue is no longer res integra that assembling of goods is also held to be a manufacturing activity because it gives rise to a new product with a new name