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7 results for “disallowance”+ Section 271Dclear

Sorted by relevance

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Key Topics

Section 269S16Section 271D13Section 270A(2)8Section 143(3)6Section 12A6Penalty6Addition to Income6Section 1545Section 270A5Section 132

MCM DEVELOPERS,AURANGABAD vs. DCIT. CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD

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

ITA 362/PUN/2025[2018-2019]Status: DisposedITAT Pune17 Sept 2025AY 2018-2019

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Pramod ShingteFor Respondent: Shri Amol Khairnar
Section 143(3)Section 153ASection 153CSection 154Section 269SSection 270ASection 271DSection 40A(3)

271D. The action cannot be considered as apparent mistake rectifiable under Section 154, as the initial invocation of penalty under section 271DA was with 2 complete application of mind by Learned Assessing Officer as well as by Learned Joint CIT who also initiated penalty proceedings under section 271DA therefore order passed under section 154 is bad in law and deserves

5
Disallowance5

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD., AURANGABAD. vs. TAPADIYA CONSTRUCTION LTD, AURANGABAD

In the result, appeal of the Revenue is dismissed

ITA 1375/PUN/2024[2019-20]Status: DisposedITAT Pune03 Jun 2025AY 2019-20

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vipul Joshi, AdvocateFor Respondent: Shri Ganesh B. Budruk, Addl.CIT
Section 132Section 269SSection 271D

271D of the Act. 8. On the other hand, learned counsel for the assessee supported the order of the Ld.CIT(A) and referred to the following written submissions:- “1. BACKGROUND 1.1 The Assessee is a company formed under the Companion Act, 1956, and is in the business of construction and property development since over 35 years. The Assessee Company

ECOBOARD INDUSTRIES LTD,PUNE vs. DY COMM OF INCOME TAX, CIR 1(1), PUNE, PUNE

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1148/PUN/2024[2017-18]Status: DisposedITAT Pune17 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1148 To 1151/Pun/2024 Assessment Years : 2017-18 & 2018-19

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Sandeep P. Sathe
Section 143(2)Section 143(3)Section 269SSection 269TSection 270ASection 270A(2)Section 271DSection 36(1)(va)Section 40Section 40A(7)

Disallowance of Provisions for Bad Rs.3,42,00,280/-. and Doubtful Debts, Doubtful Advances and loss on disposal of slow moving stock Ecoboard Industries Ltd., Ld. AO also initiated proceedings u/s.270A(2) of the Act and issued show cause notices to the assessee to which there was no compliance from the side of assessee. In the event, ld. AO vide

ECOBOARD INDUSTRIES LTD,PUNE vs. DY COMM OF INCOME TAX CIRCLE 1(1) PUNE, PUNE

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1150/PUN/2024[2017-18]Status: DisposedITAT Pune17 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1148 To 1151/Pun/2024 Assessment Years : 2017-18 & 2018-19

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Sandeep P. Sathe
Section 143(2)Section 143(3)Section 269SSection 269TSection 270ASection 270A(2)Section 271DSection 36(1)(va)Section 40Section 40A(7)

Disallowance of Provisions for Bad Rs.3,42,00,280/-. and Doubtful Debts, Doubtful Advances and loss on disposal of slow moving stock Ecoboard Industries Ltd., Ld. AO also initiated proceedings u/s.270A(2) of the Act and issued show cause notices to the assessee to which there was no compliance from the side of assessee. In the event, ld. AO vide

ECOBOARD INDUSTRIES LTD,PUNE vs. DY COMM OF INCOME TAX CIRCLE 1(1) PUNE, PUNE

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1149/PUN/2024[2017-18]Status: DisposedITAT Pune17 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1148 To 1151/Pun/2024 Assessment Years : 2017-18 & 2018-19

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Sandeep P. Sathe
Section 143(2)Section 143(3)Section 269SSection 269TSection 270ASection 270A(2)Section 271DSection 36(1)(va)Section 40Section 40A(7)

Disallowance of Provisions for Bad Rs.3,42,00,280/-. and Doubtful Debts, Doubtful Advances and loss on disposal of slow moving stock Ecoboard Industries Ltd., Ld. AO also initiated proceedings u/s.270A(2) of the Act and issued show cause notices to the assessee to which there was no compliance from the side of assessee. In the event, ld. AO vide

ECOBOARD INDUSTRIES LTD,PUNE vs. DY COMM OF INCOME TAX CIRCLE 1(1) PUNE, PUNE

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1151/PUN/2024[2018-19]Status: DisposedITAT Pune17 Jan 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1148 To 1151/Pun/2024 Assessment Years : 2017-18 & 2018-19

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Sandeep P. Sathe
Section 143(2)Section 143(3)Section 269SSection 269TSection 270ASection 270A(2)Section 271DSection 36(1)(va)Section 40Section 40A(7)

Disallowance of Provisions for Bad Rs.3,42,00,280/-. and Doubtful Debts, Doubtful Advances and loss on disposal of slow moving stock Ecoboard Industries Ltd., Ld. AO also initiated proceedings u/s.270A(2) of the Act and issued show cause notices to the assessee to which there was no compliance from the side of assessee. In the event, ld. AO vide

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

271D and 271(1)(b)... and so on. An exercise of missing two\nseparate orders under one common order, is besides the law and\nwholly incorrect.\nD. Mis-match of authorities (without prejudice to main challenges)\nFrom a collective perusal of sections 12AA/12AB, etc. it reveals that,\npower to cancel \"registration\" u/s 12A/12AA/12AB exists with the\nsame authority which grants