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.

69 results for “disallowance”+ Section 142(2)clear

Sorted by relevance

Mumbai2,029Delhi1,449Jaipur581Kolkata574Chennai493Bangalore488Hyderabad473Pune403Ahmedabad392Visakhapatnam299Chandigarh277Rajkot235Indore215Surat196Cochin148Raipur136Amritsar111Lucknow91Nagpur82Patna69Jodhpur61Guwahati61Allahabad56Agra55Panaji44Cuttack41Ranchi36SC27Dehradun20Jabalpur15Varanasi4H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)61Section 25052Section 80I44Addition to Income44Section 143(2)39Section 26331Section 142(1)30Deduction23Section 14722Disallowance

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

2) and u/s. 142(1) of the Act on 20.01.2022 and has asked the assessee to furnish the reply to various questions mentioned in the questionnaire attached to the notice under section 142(1) of the Act. The copy of the notice under section 142(1) of the Act dated 20.01.2022 is placed at pages

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

Showing 1–20 of 69 · Page 1 of 4

16
TDS16
Natural Justice15

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

2) and u/s. 142(1) of the Act on 20.01.2022 and has asked the assessee to furnish the reply to various questions mentioned in the questionnaire attached to the notice under section 142(1) of the Act. The copy of the notice under section 142(1) of the Act dated 20.01.2022 is placed at pages

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

2) and u/s. 142(1) of the Act on 20.01.2022 and has asked the assessee to furnish the reply to various questions mentioned in the questionnaire attached to the notice under section 142(1) of the Act. The copy of the notice under section 142(1) of the Act dated 20.01.2022 is placed at pages

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

2) and u/s. 142(1) of the Act on 20.01.2022 and has asked the assessee to furnish the reply to various questions mentioned in the questionnaire attached to the notice under section 142(1) of the Act. The copy of the notice under section 142(1) of the Act dated 20.01.2022 is placed at pages

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

2) and u/s. 142(1) of the Act on 20.01.2022 and has asked the assessee to furnish the reply to various questions mentioned in the questionnaire attached to the notice under section 142(1) of the Act. The copy of the notice under section 142(1) of the Act dated 20.01.2022 is placed at pages

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

ITA 432/PAT/2024[2015-16]Status: DisposedITAT Patna05 Sept 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 142(2)Section 143(1)Section 143(3)Section 147Section 148

2) and 142. Questionnaires were issued to which the assessee company had responded by furnishing details and documents about the deduction under section 80-IA and finally the then Assessing Officer made the assessment and detail scrutiny order under section 143(3) was passed disallowing

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

2) and 142(1) of the Act were issued and served upon the I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road Development Corporation Limited (BSRDCL). assessee. The reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

2) and 142(1) of the Act were issued and served upon the I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road Development Corporation Limited (BSRDCL). assessee. The reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

2) and 142(1) of the Act were issued and served upon the I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road Development Corporation Limited (BSRDCL). assessee. The reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

2) and 142(1) of the Act were issued and served upon the I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road Development Corporation Limited (BSRDCL). assessee. The reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

2) and 142(1) of the Act were issued and served upon the I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road Development Corporation Limited (BSRDCL). assessee. The reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

2) and 142(1) of the Act were issued and served upon the I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road Development Corporation Limited (BSRDCL). assessee. The reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following

KISHORI CAPITAL MARKETS PVT. LTD.,BBD BAGH (EAST) vs. ITO WARD 2(1), PATNA, LOK NAYAK BHAWAN

In the result, the appeal filed by the assessee is allowed

ITA 249/PAT/2023[2015-16]Status: DisposedITAT Patna06 Nov 2024AY 2015-16

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143(2)Section 143(3)Section 147Section 148Section 14ASection 250

disallowance of Rs. 2,05,14,580/- has been dismissed but allowed the appeal of the assessee by allowing the credit for pre-assessment taxes paid and accordingly, the appeal has been dismissed. Being aggrieved and dissatisfied with the impugned order, the present appeal has been preferred. 1.1. The ld. Counsel for the assessee challenges the impugned order on various

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

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

ITA 14/PAT/2018[2014-15]Status: DisposedITAT Patna09 Dec 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250(6)Section 28

142(1) of the Act were issued and duly served upon the assessee. The assessee Trust derives income from the activities of financial inclusion and for the year under consideration, was registered u/s 12AA of the Act vide registration no. 201/2011-12 dated 21.02.2012 by the CIT-I, Patna. During the course of the assessment proceeding, the details and books

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

142(1) giving show cause to the assessee as to why the capital gain on sale of property should not be added to the income of the assessee. Considering these facts and circumstances it is apparent from the records before us that no notice has been issued and served on the assessee . In our opinion where no notice

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

142(1) giving show cause to the assessee as to why the capital gain on sale of property should not be added to the income of the assessee. Considering these facts and circumstances it is apparent from the records before us that no notice has been issued and served on the assessee . In our opinion where no notice

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

142(1) giving show cause to the assessee as to why the capital gain on sale of property should not be added to the income of the assessee. Considering these facts and circumstances it is apparent from the records before us that no notice has been issued and served on the assessee . In our opinion where no notice

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

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

142(1) giving show cause to the assessee as to why the capital gain on sale of property should not be added to the income of the assessee. Considering these facts and circumstances it is apparent from the records before us that no notice has been issued and served on the assessee . In our opinion where no notice

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

142(1) giving show cause to the assessee as to why the capital gain on sale of property should not be added to the income of the assessee. Considering these facts and circumstances it is apparent from the records before us that no notice has been issued and served on the assessee . In our opinion where no notice

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)

142(1) on 13.06.2011. A perusal of the finding of ld. Assessing Officer on page 2 of the impugned order would reveal that the assessee was not very cooperative with the ld. Assessing Officer for submitting the requisite details. The 2 Assessment Year: 2009-2010 M/s. Kumar Construction ld. Assessing Officer has initiated the penalty under section