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35 results for “disallowance”+ Section 26clear

Sorted by relevance

Delhi3,151Mumbai3,123Chennai848Bangalore671Ahmedabad620Hyderabad600Jaipur576Kolkata458Chandigarh305Pune287Indore267Raipur262Surat213Cochin150Rajkot144Visakhapatnam133Amritsar130Nagpur108Lucknow107Guwahati78SC74Allahabad71Jodhpur62Ranchi53Cuttack52Agra48Panaji42Patna35Dehradun26Jabalpur19Varanasi15A.K. SIKRI ROHINTON FALI NARIMAN3MADAN B. LOKUR S.A. BOBDE1H.L. DATTU S.A. BOBDE1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Section 143(3)30Addition to Income27Section 26325Section 25020Section 153A20Section 143(2)11Survey u/s 133A11Section 13210Section 142(1)9Section 148

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)

disallowance under these sections, the profit of the assessee deserves to be estimated. 4. Brief facts of the case are that the assessee is a firm derives income as a civil contractor. It has filed its return of income on 12.10.2009 showing total income of Rs.36,09,014/- on a total turnover of Rs.9,71,11,489/-. The case

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

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

Showing 1–20 of 35 · Page 1 of 2

9
Disallowance8
Natural Justice5
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

section 40A(3) of the Act. A reference was made to page 11 of the assessment order and page 26 of the Ld. CIT(A)’s order. The written submission filed in this regard are as under: “1. The assessee at the time of hearing before CIT(A) had submitted in respect of the disallowance

SIS LIMITED,PATNA vs. ACIT, DELHI

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

ITA 341/PAT/2024[2018-19]Status: DisposedITAT Patna16 Jan 2026AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 143(1)(a)Section 143(2)Section 250Section 36(1)(va)Section 43B

section 36(1)(va) of the Act within due date as specified in the respective Act. Accordingly, while processing the return the same was made the addition u/s 143(1)(a) of the Act. During the course of assessment proceedings, the issue was also discussed and further the AO made disallowance u/s 43B of the Act at Rs. 26

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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

SONA GOLD AGROCHEM PVT LTD,PATNA vs. ADCIR, CPC

In the result, the appeal of the assessee stands dismissed”

ITA 88/PAT/2021[2019-20]Status: DisposedITAT Patna31 May 2023AY 2019-20

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

Section 143(1)Section 143(1)(a)

26. Now, the contention of the ld. counsel is that by introduction of the above Explanation, the law has been changed and therefore, the reasonable presumption would be that before amendment/introduction of the aforesaid Explanations to section 36(1)(va) and section 43B, the law was otherwise. In view of this, the law prior to amendment should be taken

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

section 54F & 54EC of the Act is hereby deleted. As regards the addition on account of disallowance of claim of loan liability to the tune of Rs. 34,00,000/- On perusal of assessment order, it is observed that after availing several opportunities the appellant has not provided the reason why the name of M/s Rohit ITA Nos. 96 & 98/PAT/2021

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

section 54F & 54EC of the Act is hereby deleted. As regards the addition on account of disallowance of claim of loan liability to the tune of Rs. 34,00,000/- On perusal of assessment order, it is observed that after availing several opportunities the appellant has not provided the reason why the name of M/s Rohit ITA Nos. 96 & 98/PAT/2021

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

section 54F & 54EC of the Act is hereby deleted. As regards the addition on account of disallowance of claim of loan liability to the tune of Rs. 34,00,000/- On perusal of assessment order, it is observed that after availing several opportunities the appellant has not provided the reason why the name of M/s Rohit ITA Nos. 96 & 98/PAT/2021

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

section 54F & 54EC of the Act is hereby deleted. As regards the addition on account of disallowance of claim of loan liability to the tune of Rs. 34,00,000/- On perusal of assessment order, it is observed that after availing several opportunities the appellant has not provided the reason why the name of M/s Rohit ITA Nos. 96 & 98/PAT/2021

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

section 54F & 54EC of the Act is hereby deleted. As regards the addition on account of disallowance of claim of loan liability to the tune of Rs. 34,00,000/- On perusal of assessment order, it is observed that after availing several opportunities the appellant has not provided the reason why the name of M/s Rohit ITA Nos. 96 & 98/PAT/2021

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

disallowance of Rs.28,317/-. Thus, Ground No. 3 raised by the assessee is dismissed. Other Grounds, being general and consequential in nature need no adjudication. 26. In the result, appeals of the assessee, Dr. Sunita Kumar, for AY 2013-14 and 2015-16 are allowed and appeal for Assessment Year

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

disallowance of Rs.28,317/-. Thus, Ground No. 3 raised by the assessee is dismissed. Other Grounds, being general and consequential in nature need no adjudication. 26. In the result, appeals of the assessee, Dr. Sunita Kumar, for AY 2013-14 and 2015-16 are allowed and appeal for Assessment Year

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

disallowance of Rs.28,317/-. Thus, Ground No. 3 raised by the assessee is dismissed. Other Grounds, being general and consequential in nature need no adjudication. 26. In the result, appeals of the assessee, Dr. Sunita Kumar, for AY 2013-14 and 2015-16 are allowed and appeal for Assessment Year

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

disallowance of Rs.28,317/-. Thus, Ground No. 3 raised by the assessee is dismissed. Other Grounds, being general and consequential in nature need no adjudication. 26. In the result, appeals of the assessee, Dr. Sunita Kumar, for AY 2013-14 and 2015-16 are allowed and appeal for Assessment Year

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

disallowance of Rs.28,317/-. Thus, Ground No. 3 raised by the assessee is dismissed. Other Grounds, being general and consequential in nature need no adjudication. 26. In the result, appeals of the assessee, Dr. Sunita Kumar, for AY 2013-14 and 2015-16 are allowed and appeal for Assessment Year