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8 results for “disallowance”+ Section 201(1)clear

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Mumbai1,558 Delhi1,248 Bangalore709 Chennai474 Kolkata443 Ahmedabad342 Hyderabad249 Jaipur219 Pune184 Cuttack141 Raipur133 Cochin117 Surat110 Chandigarh92 Indore63 Karnataka56 Visakhapatnam46 Rajkot44 Lucknow41 Amritsar34 Nagpur30 Panaji26 Jodhpur24 Guwahati18 Telangana16 Agra13 Ranchi11 Dehradun10 SC10 Patna8 Jabalpur8 Punjab & Haryana6 Kerala5 Allahabad5 Varanasi3 Rajasthan2 Calcutta2 Tripura1

Key Topics

Addition to Income7 Section 143(3)6 Section 235 Section 153C4 Section 1534 Section 1322

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

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

Section 132Section 153Section 153C

201 96 Taxmann.com 468 [SC] it was held that section 153A is indeed an extreme potent power which enables the Revenue to re-open at least six years assessments earlier to the year of search, it is not to be exercised lightly. If there no incriminating material found in the business premises of the assessee u/s 132 the Act, invocation

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

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

Section 132Section 153Section 153C

201 96 Taxmann.com 468 [SC] it was held that section 153A is indeed an extreme potent power which enables the Revenue to re-open at least six years assessments earlier to the year of search, it is not to be exercised lightly. If there no incriminating material found in the business premises of the assessee u/s 132 the Act, invocation

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

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

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

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

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

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

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

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

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

1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount of Rs. 4,45, 12,849/- through no complete details and evidences w.r.t. the same have been provided by the assessee. However, the same vere not pressed by the Revenue as the legality of the assessee's claim itself remained unproved

GRAM NIRMAN MANDAL,NAWADA vs. DC/AC EXEMPTION, CIR, PATNA, PATNA

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

ITA 336/PAT/2025[2018-19]Status: DisposedITAT Patna27 Nov 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 143(3)Section 250

disallowed every claimed exemption of Rs.3,16,98,714 under section 11,12& 10(238). 8) That, as per assessment order u/s 143(3) assessed income is Rs.3,16,98714 /- and Gross tax liability is Rs 30,09,194/- 9) That, delay of filling of 10B was caused due to the negligence of the of the chartered Accountant, assessee should