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9 results for “disallowance”+ Section 46Aclear

Sorted by relevance

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Key Topics

Section 2509Addition to Income8Disallowance6Section 143(3)5Deduction5Cash Deposit5Section 194J4Section 1444Section 69A4Section 147

LAKSHMI MANDAL,MADHUBANI vs. INCOME TAX OFFICER, MADHUBANI

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

ITA 204/PAT/2025[2017-18]Status: DisposedITAT Patna17 Sept 2025AY 2017-18

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RAKESH MISHRA (Accountant Member)

Section 143(1)Section 143(3)Section 250Section 263Section 43B

disallowed under section 43B of the Act, and cash deposit of ₹27,48,500/- in the bank account during the year had not been examined by the Assessing Officer. 3. Accordingly, vide order dated 09.02.2022, the Principal CIT set aside the original assessment with a direction to reframe the assessment. In compliance, the Assessing Officer passed a fresh order under

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

4
Section 80C3
Demonetization3

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

ITA 281/PAT/2024[2017-18]Status: DisposedITAT Patna02 Sept 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 37Section 69A

disallowing and adding Rs.11,65,739 claimed as commission expenses by the appellant, solely on the ground that the said deduction is not allowable in view of violation of provision of section 194G of the Act and section 40(a)(ia) of the Act, without considering the fact that the commission have been paid genuinely and through banking mode

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)

section 36(1)(viia) does not make any distinction between PA or NPA. The provision is allowable to the extent of total allowable limit i.e. Rs. 311.52 crores. Since, only Rs. 57.80 crore has been allowed as provision for NPA, this claim of Rs. 1.74 crore should be further allowed. In this case of Delhi High Court has accepted

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

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

Section 37(3A) of Act which was proposed to be added to the income of the assessee after issuing a show cause notice with draft assessment order. Final assessment order was passed at the total income of Rs. 40,10,200/-. Aggrieved with the assessment order the assessee filed an appeal before the Ld. CIT(A) who has extracted

GURUDWARA BAL LEELA MAINI SANGAT TRUST,PATNA vs. DC/AC, EXEMPTION, PATNA

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

ITA 299/PAT/2024[2017-18]Status: DisposedITAT Patna01 Jan 2025AY 2017-18

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 115Section 12ASection 250Section 69Section 69A

46A of the Income Tax Rules. The remand report was shared with the assessee for replies/rebuttal. Admittedly, the assessee did not respond in this regard. The Ld. CIT(A), thereafter, found that Rs. 31,78,100/- was still not reconciled and hence he confirmed the addition made by the Ld. AO to this extent. 3. Further, aggrieved with this action

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, PATNA vs. YASHI FILMS PRIVATE LIMITED, PATNA

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

ITA 462/PAT/2024[2021-22]Status: DisposedITAT Patna28 Jan 2026AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 194JSection 250

disallowance of Rs. 8,30,23,893/on account of Professional and Technical Services (PTS) rendered by the appellant assessee. During the course of assessment proceedings, the Ld. AO stated that the assessee is engaged in producing feature films, purchase and sale of satellite rights, payment to actors, directors, composers and other professionals for the production of movies, serials

RANI DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

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

ITA 308/PAT/2025[2017-18]Status: DisposedITAT Patna25 Nov 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 145(3)Section 250Section 44ASection 69ASection 80C

disallowed the claim of Rs.50,000/- under chapter VIA of the Act on account of non-submission/evidence filed by the assessee. Finally, the ld. Assessing Officer determined the total assessed income of the assessee at Rs.51,39,945/- and initiated penalty proceedings under section 270A of the Act. 6. Aggrieved with the assessment order, the assessee filed an appeal

BRIJESH KUMAR,WEST CHAMPARAN vs. DC/AC CIRCLE-1, MUZAFFARPUR

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

ITA 77/PAT/2025[2017-18]Status: DisposedITAT Patna06 Aug 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 250Section 69A

disallowed and the net profit works out to about 12%. Before the Ld. CIT(A), the assessee had filed the paper book but the same was not admitted under Rule 46A of the Income Tax Rules, 1962 and our attention was drawn to page 3 of the order of the Ld. CIT(A) where it is mentioned in para

ACIT, CENTRAL CIRCLE-3, PATNA vs. RISHAV DUTTA, PATNA

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

ITA 51/PAT/2020[2017-18]Status: DisposedITAT Patna06 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Smt. Rinku Singh, CIT, DRFor Respondent: Shri M. Kr. Mashi, CA
Section 133ASection 143(3)Section 80C

disallowance of Rs. 1 50,000/- claimed by the assessee u/s 80C of the I. T. Act:- 2 Rishav Dutta, AY: 2017-18 (a) by admitting fresh evidences/documents such as paper book containing books of account and other documents produced before him without providing reasonable opportunity to the A.O. to examine such evidences in violation of Rule- 46A