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3,774 results for “disallowance”+ Section 3(1)clear

Sorted by relevance

Mumbai22,281Delhi16,608Chennai6,474Kolkata6,098Bangalore5,777Ahmedabad4,541Pune3,774Hyderabad2,610Jaipur2,264Chandigarh1,507Surat1,439Cochin1,387Indore1,269Visakhapatnam894Karnataka794Raipur753Cuttack736Rajkot705Amritsar622Nagpur583Lucknow505Panaji306Jodhpur298Agra280Ranchi249Guwahati243Telangana211Patna189Calcutta163Dehradun163SC152Allahabad143Jabalpur140Kerala75Varanasi60Punjab & Haryana41Orissa19Rajasthan11Himachal Pradesh8A.K. SIKRI ROHINTON FALI NARIMAN7Gauhati2Andhra Pradesh2Uttarakhand2ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1RANJAN GOGOI PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1MADAN B. LOKUR S.A. BOBDE1J&K1Tripura1D.K. JAIN JAGDISH SINGH KHEHAR1Bombay1H.L. DATTU S.A. BOBDE1

Key Topics

Section 14A72Section 80P(2)(d)65Disallowance65Section 143(3)64Addition to Income57Section 143(1)51Section 80P(2)(a)47Deduction47Section 80P44Section 11

VIRENDRA SINGH SAINI,HARYANA vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALORE, BENGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 1483/PUN/2024[2019-20]Status: HeardITAT Pune19 Sept 2024AY 2019-20

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1483/Pun/2024 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri B.S.Rajpurohit
Section 143(1)Section 36(1)(va)Section 43B

3) of the Act. He, however, accentuated the fact that the instant batch of appeals involves the disallowance made u/s.143(1) of the Act. It was argued that no prima facie adjustment can be made in the Intimation issued u/s 143(1) of the Act unless a case is covered within the specific four corners of the provision

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. SECO TOOLS INDIA PVT. LTD.,, PUNE

Showing 1–20 of 3,774 · Page 1 of 189

...
30
Section 25025
Exemption19

In the result, the Cross Objections of assessee are allowed and appeals of Revenue are dismissed

ITA 813/PUN/2017[2003-04]Status: DisposedITAT Pune01 Aug 2019AY 2003-04

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.812 & 813/Pun/2017 यििाारण वषा / Assessment Years : 2002-03 & 2003-04

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sudhendu Das
Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(iii)

disallowed as non business expenditure. This was the reason recorded against escapement of assessment within meaning of clause (b) of section 147 of the Act by the Assessing Officer. 8. The issue which arises is whether the exercise of jurisdiction by Assessing Officer under section 147 of the Act in such facts is valid or not. The basis for recording

KOTHARI AGRITECH PRIVATE LIMITED,SOLAPUR vs. DCIT CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

ITA 2392/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

3) read with section 143(3A) & 143(3B) of the Act vide his order dated 08.03.2021 at the assessed income of Rs.11,68,26,650/- by making an addition of Rs.5,02,970/- on account of disallowance under section 14A read with Rule 8D, to the income of Rs.11,63,23,680/- determined as per order under section 143(1

KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR

In the result, the both appeals of the assessee in ITA Nos

ITA 2455/PUN/2024[2018-2019]Status: DisposedITAT Pune09 Sept 2025AY 2018-2019

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J

3) read with section 143(3A) & 143(3B) of the Act vide his order dated 08.03.2021 at the assessed income of Rs.11,68,26,650/- by making an addition of Rs.5,02,970/- on account of disallowance under section 14A read with Rule 8D, to the income of Rs.11,63,23,680/- determined as per order under section 143(1

SATISH MADHAORAO YEOLE,PUNE vs. INCOME-TAX OFFICER, WARD 4(4), , PUNE

The appeal of the assessee is dismissed

ITA 107/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

SEEMA SANTOSH GHONE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 116/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

V D M-POWER P LTD,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1,, AURANGABAD

The appeal of the assessee is dismissed

ITA 105/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

M/S. THAKKER DEVELOPERS PVT.LTD,,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BANGALORE

The appeal of the assessee is dismissed

ITA 179/PUN/2022[2017-18]Status: DisposedITAT Pune08 Dec 2022AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

ITA 267/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 155/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

THE RESIDENCY CLUB,,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, , KOLHAPUR

The appeal of the assessee is dismissed

ITA 137/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

SEEMA SANTOSH GHONE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 115/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

ZAWARE CREATIVE ENTERPRISES P LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 20/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

YASHWANT FORGINGS P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 104/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

RAJDEEP INFO TECHNO P LTD,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC, , BANGALORE

The appeal of the assessee is dismissed

ITA 268/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

VARAD CROP SCIENCE PRIVATE LIMITED,JALNA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC,, BENGALURU

The appeal of the assessee is dismissed

ITA 154/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

SUBHASH SAKHARAM MORE,AURANGABAD vs. INCOME TAX OFFICE /DEPUTY COMMISSIONER OF INCOME TAX (CPC), BENGALURU, BENGALURU

The appeal of the assessee is dismissed

ITA 386/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

SARIKA VIKRAM WARPE,PUNE vs. INCOME-TAX OFFICER WARD 7(3), , PUNE

The appeal of the assessee is dismissed

ITA 54/PUN/2022[2019-20]Status: DisposedITAT Pune08 Dec 2022AY 2019-20

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

RAJDEEP INDUSTRIAL PRODUCTS P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

The appeal of the assessee is dismissed

ITA 294/PUN/2022[2020-21]Status: DisposedITAT Pune08 Dec 2022AY 2020-21

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1

SWARAJ EXCELLENT MANPOWER FACILITIES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, 10, PUNE

The appeal of the assessee is dismissed

ITA 88/PUN/2022[2018-19]Status: DisposedITAT Pune08 Dec 2022AY 2018-19

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

disallowance.” 3. This is an appeal filed by the assessee i.e. Sixsigma Medicare and Research Ltd., against the order under section 250 of the Income Tax Act, passed by ld.CIT(A) [NFAC] dated 27.09.2021 for the A.Y. 2019-20, emanating from the order of Assistant Director of Income Tax(CPC), Bangalore under section 143(1