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7 results for “disallowance”+ Section 260clear

Sorted by relevance

Mumbai1,190Delhi809Karnataka536Bangalore249Chennai234Kolkata199Telangana95Jaipur93Ahmedabad83Hyderabad45Pune43Calcutta39Chandigarh37Surat34Visakhapatnam34Lucknow31Rajkot29Raipur26Indore23Nagpur19Cuttack18SC16Cochin15Varanasi12Punjab & Haryana9Jodhpur8Amritsar8Kerala7Patna7Dehradun4Orissa3Rajasthan3Ranchi2Himachal Pradesh2Panaji2Bombay1Andhra Pradesh1Uttarakhand1Agra1J&K1Jabalpur1Guwahati1H.L. DATTU S.A. BOBDE1RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 2508Section 54F8Section 136Section 116Section 143(3)5Section 143(1)5Disallowance4Addition to Income4Penalty3TDS

SUNIL KUMAR SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

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

ITA 390/PAT/2025[2018-19]Status: DisposedITAT Patna15 Jan 2026AY 2018-19

Bench: the sale of immovable properties on which long term capital gain was derived.

Section 250Section 251(2)Section 3Section 54BSection 54F

disallowing deduction claimed under Section 54F of the Act for Rs. 3,02,11,651/- and three other additions were made as per section 143(1)(a) of the Act for Rs. 11,64,260

BLUECHIP ASSET PRIVATE LIMITED (PREVIOUSLY KNOWN AS BLUECHIP ADVISORY PVT. LTD,PATNA vs. CIT(A), NFAC, DELHI

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

3
Section 194J2
Section 44A2
ITA 622/PAT/2024[2018-19]Status: DisposedITAT Patna04 Apr 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250

260/- and book profit u/s 115JB of Rs. 4,73,275/-. The case of the assessee was selected for limited scrutiny for the reason ‘large sales promotion expenses vis-à-vis gross receipts’. The Ld. AO examined the fluctuation in the sales promotion including publicity expenses which had increased from

MOHAMMAD SAIDULLAH,EAST CHAMPARAN vs. ITO, WARD- 1 (3), MOTIHARI

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

ITA 245/PAT/2025[2017-18]Status: DisposedITAT Patna10 Dec 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 56(2)(x)Section 68

260/-. The case was selected for scrutiny and the statutory notices u/s 143(2) and 142(1) of the Act were issued which were duly served upon the assessee. The assessee had shown agricultural income of ₹1,23,255/- which was added by the Assessing Officer (hereinafter referred to as Ld. 'AO') to the returned income of the assessee

SRIRAM ENTERPRISES,BHAGALPUR vs. ASST COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, PATNA, PATNA

ITA 607/PAT/2024[2021-2022]Status: DisposedITAT Patna13 Oct 2025AY 2021-2022
Section 143(2)Section 143(3)Section 250

260/-\nmade by the Ld. AO was confirmed and ground no.3 raised by assessee\nwas dismissed.\n9. During the course of the appeal before us, the assessee filed a\npaper book running into 473 pages containing Tax Audit Report for FY\n2020-21, ledger and invoices for Singh Stone for FYs 2020-21 and 2021-\n22, Ledger and Invoices

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

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

ITA 428/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19
Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 250

section 11\nwere duly complied with.\n\n6. That the demand of Rs. 53,13,260/- is unjustified, arbitrary, and\ndeserves to be quashed.\n\n7. That the appellant craves leave to add, alter or withdraw any ground of\nappeal at the time of hearing.”\n\n3. Brief facts of the case are that the assessee

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

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

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

section shall not affect the enforceability of any others provisions or of the remainder of this agreement. Hence relation between Mentors Eduserv and Faculty Member is not of Employer and Employee rather it is of entrepreneur and professional. 11. For that the Ld. CIT (A), NFAC, Delhi has erred in relying on judicial precedence that too without confronting the appellant

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

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

ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

section shall not affect the enforceability of any others provisions or of the remainder of this agreement. Hence relation between Mentors Eduserv and Faculty Member is not of Employer and Employee rather it is of entrepreneur and professional. 11. For that the Ld. CIT (A), NFAC, Delhi has erred in relying on judicial precedence that too without confronting the appellant