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262 results for “disallowance”+ Unexplained Investmentclear

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Key Topics

Section 143(3)79Addition to Income77Section 14862Section 6851Disallowance45Section 14737Section 10(38)29Section 143(2)28Section 80P(2)(a)27Section 115B

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI DEVENDRA P. SHAH,, PUNE

In the result, all the appeals of the assessee are partly allowed for

ITA 794/PUN/2016[2008-09]Status: DisposedITAT Pune12 Oct 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

unexplained investment in FDR. 4. Addition of unsecured loans u/s.68 of the Act : This addition is relevant for the A.Yrs. 2008-09 to 2010-11. Referring to the chart mentioned above, Ld. Counsel for the assessee submitted that the assessee received loans from various creditors and the same were added by the AO u/s.68 of the Act. CIT(A) granted

Showing 1–20 of 262 · Page 1 of 14

...
27
Deduction26
Reopening of Assessment22

DEVENDRA P. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of the assessee are partly allowed for

ITA 678/PUN/2016[2010-11]Status: DisposedITAT Pune12 Oct 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

unexplained investment in FDR. 4. Addition of unsecured loans u/s.68 of the Act : This addition is relevant for the A.Yrs. 2008-09 to 2010-11. Referring to the chart mentioned above, Ld. Counsel for the assessee submitted that the assessee received loans from various creditors and the same were added by the AO u/s.68 of the Act. CIT(A) granted

DEVENDRA P. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of the assessee are partly allowed for

ITA 676/PUN/2016[2008-09]Status: DisposedITAT Pune12 Oct 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

unexplained investment in FDR. 4. Addition of unsecured loans u/s.68 of the Act : This addition is relevant for the A.Yrs. 2008-09 to 2010-11. Referring to the chart mentioned above, Ld. Counsel for the assessee submitted that the assessee received loans from various creditors and the same were added by the AO u/s.68 of the Act. CIT(A) granted

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI DEVENDRA P. SHAH,, PUNE

In the result, all the appeals of the assessee are partly allowed for

ITA 795/PUN/2016[2009-10]Status: DisposedITAT Pune12 Oct 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

unexplained investment in FDR. 4. Addition of unsecured loans u/s.68 of the Act : This addition is relevant for the A.Yrs. 2008-09 to 2010-11. Referring to the chart mentioned above, Ld. Counsel for the assessee submitted that the assessee received loans from various creditors and the same were added by the AO u/s.68 of the Act. CIT(A) granted

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI DEVENDRA P. SHAH,, PUNE

In the result, all the appeals of the assessee are partly allowed for

ITA 796/PUN/2016[2010-11]Status: DisposedITAT Pune12 Oct 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

unexplained investment in FDR. 4. Addition of unsecured loans u/s.68 of the Act : This addition is relevant for the A.Yrs. 2008-09 to 2010-11. Referring to the chart mentioned above, Ld. Counsel for the assessee submitted that the assessee received loans from various creditors and the same were added by the AO u/s.68 of the Act. CIT(A) granted

DEVENDRA P. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of the assessee are partly allowed for

ITA 675/PUN/2016[2007-08]Status: DisposedITAT Pune12 Oct 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

unexplained investment in FDR. 4. Addition of unsecured loans u/s.68 of the Act : This addition is relevant for the A.Yrs. 2008-09 to 2010-11. Referring to the chart mentioned above, Ld. Counsel for the assessee submitted that the assessee received loans from various creditors and the same were added by the AO u/s.68 of the Act. CIT(A) granted

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI DEVENDRA P. SHAH,, PUNE

In the result, all the appeals of the assessee are partly allowed for

ITA 793/PUN/2016[2007-08]Status: DisposedITAT Pune12 Oct 2018AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

unexplained investment in FDR. 4. Addition of unsecured loans u/s.68 of the Act : This addition is relevant for the A.Yrs. 2008-09 to 2010-11. Referring to the chart mentioned above, Ld. Counsel for the assessee submitted that the assessee received loans from various creditors and the same were added by the AO u/s.68 of the Act. CIT(A) granted

DEVENDRA P. SHAH,,PUNE vs. DEPUTY OMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of the assessee are partly allowed for

ITA 677/PUN/2016[2009-10]Status: DisposedITAT Pune12 Oct 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita Nos. 675 To 679/Pun/2016 िनधा#रण वष# / Assessment Years : 2007-08 To 2011-12

For Appellant: Shri Chetan Karia, Shri Suhas BoraFor Respondent: Shri S.K, Jadhav
Section 132Section 153ASection 68Section 69Section 69ASection 69C

unexplained investment in FDR. 4. Addition of unsecured loans u/s.68 of the Act : This addition is relevant for the A.Yrs. 2008-09 to 2010-11. Referring to the chart mentioned above, Ld. Counsel for the assessee submitted that the assessee received loans from various creditors and the same were added by the AO u/s.68 of the Act. CIT(A) granted

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

ITA 979/PUN/2016[2004-05]Status: DisposedITAT Pune06 Apr 2022AY 2004-05

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 132(1)Section 132(4)Section 153A

unexplained investment in residential house. 3. Pithily put, the facts for the A.Y. 2002-03 are that a search and seizure action u/s.132(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) was taken on 18-10-2007 at the residential and business premises of Vasa Group at Sangli. The assessee is part of this group. Notice

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

ITA 980/PUN/2016[2005-06]Status: DisposedITAT Pune06 Apr 2022AY 2005-06

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 132(1)Section 132(4)Section 153A

unexplained investment in residential house. 3. Pithily put, the facts for the A.Y. 2002-03 are that a search and seizure action u/s.132(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) was taken on 18-10-2007 at the residential and business premises of Vasa Group at Sangli. The assessee is part of this group. Notice

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

ITA 977/PUN/2016[2002-03]Status: DisposedITAT Pune06 Apr 2022AY 2002-03

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 132(1)Section 132(4)Section 153A

unexplained investment in residential house. 3. Pithily put, the facts for the A.Y. 2002-03 are that a search and seizure action u/s.132(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) was taken on 18-10-2007 at the residential and business premises of Vasa Group at Sangli. The assessee is part of this group. Notice

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

ITA 981/PUN/2016[2006-07]Status: DisposedITAT Pune06 Apr 2022AY 2006-07

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 132(1)Section 132(4)Section 153A

unexplained investment in residential house. 3. Pithily put, the facts for the A.Y. 2002-03 are that a search and seizure action u/s.132(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) was taken on 18-10-2007 at the residential and business premises of Vasa Group at Sangli. The assessee is part of this group. Notice

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

ITA 982/PUN/2016[2007-08]Status: DisposedITAT Pune06 Apr 2022AY 2007-08

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 132(1)Section 132(4)Section 153A

unexplained investment in residential house. 3. Pithily put, the facts for the A.Y. 2002-03 are that a search and seizure action u/s.132(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) was taken on 18-10-2007 at the residential and business premises of Vasa Group at Sangli. The assessee is part of this group. Notice

JAYANT VANECHAND VASA,,SANGLI vs. INCOME-TAX OFFICER,,

In the result, these two appeals are partly allowed

ITA 978/PUN/2016[2003-04]Status: DisposedITAT Pune06 Apr 2022AY 2003-04

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

Section 132(1)Section 132(4)Section 153A

unexplained investment in residential house. 3. Pithily put, the facts for the A.Y. 2002-03 are that a search and seizure action u/s.132(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) was taken on 18-10-2007 at the residential and business premises of Vasa Group at Sangli. The assessee is part of this group. Notice

KISAN RAGHUNATH NANAWARE,,PUNE vs. INCOME-TAX OFFICER,,

In the result, appeal of the assessee is partly allowed

ITA 329/PUN/2014[2002-03]Status: DisposedITAT Pune11 Apr 2018AY 2002-03

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No. 329/Pun/2014 "नधा"रण वष" / Assessment Year : 2002-03 Shri Kisan Raghunath Nanaware, New Market Yard, At & Post Nira, Tal. Purandar, Dist. Pune. Pan : Aeupn7689E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward 4(3), Pune. ……""यथ" / Respondent

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 143(2)Section 153A

unexplained investment in house property. The ground of appeal No. 7 is interlinked with ground of appeal No. 6. Vide ground of appeal No. 8, the assessee is aggrieved by addition of Rs. 84,000/- and vide ground of appeal No. 9 by addition of Rs.1,36,439/-. The issue raised in ground of appeal No. 10 is against charging

MARUTI NIVRUTTI NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 1060/PUN/2014[2005-06]Status: DisposedITAT Pune24 Jun 2020AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

unexplained investment as the entire cost of Rs 1,27,67,000/- stands supported and reflected in the books of accounts. 8) On the facts and in the circumstances of the case the CIT (A) has erred in not appreciating the fact that the land situated at Kusgaon is purchased by M.N Navale Bigger HUF and has further erred

MARUTI NIVRUTTI NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 1059/PUN/2014[2004-05]Status: DisposedITAT Pune24 Jun 2020AY 2004-05

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

unexplained investment as the entire cost of Rs 1,27,67,000/- stands supported and reflected in the books of accounts. 8) On the facts and in the circumstances of the case the CIT (A) has erred in not appreciating the fact that the land situated at Kusgaon is purchased by M.N Navale Bigger HUF and has further erred

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 702/PUN/2014[2000-01]Status: DisposedITAT Pune24 Jun 2020AY 2000-01

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

unexplained investment as the entire cost of Rs 1,27,67,000/- stands supported and reflected in the books of accounts. 8) On the facts and in the circumstances of the case the CIT (A) has erred in not appreciating the fact that the land situated at Kusgaon is purchased by M.N Navale Bigger HUF and has further erred

MARUTI NIVRUTTI NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 1061/PUN/2014[2006-07]Status: DisposedITAT Pune24 Jun 2020AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

unexplained investment as the entire cost of Rs 1,27,67,000/- stands supported and reflected in the books of accounts. 8) On the facts and in the circumstances of the case the CIT (A) has erred in not appreciating the fact that the land situated at Kusgaon is purchased by M.N Navale Bigger HUF and has further erred

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 703/PUN/2014[2001-02]Status: DisposedITAT Pune24 Jun 2020AY 2001-02

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

unexplained investment as the entire cost of Rs 1,27,67,000/- stands supported and reflected in the books of accounts. 8) On the facts and in the circumstances of the case the CIT (A) has erred in not appreciating the fact that the land situated at Kusgaon is purchased by M.N Navale Bigger HUF and has further erred