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19 results for “disallowance”+ Natural Justiceclear

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Key Topics

Deduction11Section 260A9Disallowance8Addition to Income8Section 807Section 37(4)6Section 115J5Section 1435Section 154

CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.

The appeals are dismissed

ITA/398/2009HC Punjab & Haryana18 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 271

JUSTICE MANISHA BATRA Argued by: Ms. Gauri Neo Rampal, Senior Standing Counsel, for the Income Tax-appellant. MANJU 2023.03.16 11:10 I attest to the accuracy and authenticity of this order / judgment Chandigarh Income Tax Appeal No.398 of 2009 (O&M) and other connected appeals -2- 2023:PHHC:037968-DB Mr. Pankaj Jain, Senior Advocate, with Mr. Sachin Bhardwaj, Advocate

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

ITA/109/2007HC Punjab & Haryana13 May 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

JUSTICE SUDE Akshay Bhan, Sr. Advocate with Shantanu Bansal, Advocate for t Ranvijay Singh, Sr. Standing Co -.- ases -1- JAB AND HARYANA ARH Decision:-13.05.2025 ding Co. Pvt. Ltd. ....Appellant hiana and Another ....Respondents ding Co. Pvt. Ltd. ....Appellant hiana and Another ....Respondents ding Co. Pvt. Ltd. ....Appellant hiana and Another ....Respondents GILL EEPTI SHARMA h the appellant. ounsel

4
Section 2634
Depreciation4
Section 2603

PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

The appeals stand disposed of

ITA/336/2015HC Punjab & Haryana20 Sept 2019

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

Section 115JSection 143(3)Section 2Section 2(24)Section 24Section 260ASection 28

JUSTICE HARNARESH SINGH GILL Present : Mr. Tajender K. Joshi, Sr. Standing Counsel for the appellant. Mr. Sunish Bindlish, Advocate for the respondent . *** AJAY TEWARI, J. (Oral) 1. This order shall dispose of ITA Nos.336, 362 and 367 of 2015 as according to the learned counsel for the appellant-revenue, the Anuradha 2019.09.25 11:40 I attest to the accuracy

CIT, CHANDIGARH vs. M/S HINDUSTAN UNILEVER LTD.

ITA/677/2008HC Punjab & Haryana05 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 43BSection 80Section 80HSection 80I

JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for Income Tax Mr. Rohit Jain, Advocate (through V.C.) and Mr. Abhishek Sharma, Advocate for the assessee *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short

C I T vs. M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.

ITA/418/2008HC Punjab & Haryana05 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 43BSection 80

JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Jr. Standing Counsel and Ms. Kavita, Advocate for Income Tax Mr. Rohit Jain, Advocate (through V.C.) and Mr. Abhishek Sharma, Advocate for the assessee *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short

MASCOT FOOTCARE FARIDABAD THRG ITS PARTNER GUNJAN LAKHANI vs. COMMISSIONER OF INCOME TAX FARIDABAD (HARYANA)

The appeals stand dismissed

ITA/192/2012HC Punjab & Haryana12 May 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143(1)Section 14ASection 260Section 36Section 36(1)Section 36(1)(iii)

JUSTICE MANISHA BATRA Present: Mr. Pankaj Jain, Sr. Advocate with Mr. Shakti Singh, Advocate for the appellant (s). Ms. Pridhi Jaswinder Sandhu, Standing counsel for the respondent-department. *** Ritu Bahri, J. 1. This judgment shall dispose of the above mentioned two appeals together, as common questions of law and facts are involved therein. However, for facility of reference, the facts

CIT CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER

ITA/351/2007HC Punjab & Haryana29 Jan 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 43BSection 80Section 80H

JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Urvashi Dugga, Advocate with Ms. Kavita, Advocate for the appellant Mr. Rohit Jain, Advocate (through V.C.) and Mr. Abhishek Sharma, Advocate for Mr. Vishal Gupta, Advocate for the assessee *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking

INDUSTRIAL CABLES PVT. LTD. vs. COMMNR. OF INCOME TAX & ANR.

ITA/10/2005HC Punjab & Haryana03 Dec 2025

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 37(4)

JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Divya Suri, Advocate for the petitioner Mr. Saurabh Kapoor, Advocate for respondent-Income Tax Department *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant appeal under Sectio 260 A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 23.09.2004 passed by Income Tax Appellate Tribunal

M/S MAJESTIC AUTO LTD vs. COMMISSIONER OF IT & ANR

ITA/290/2005HC Punjab & Haryana05 Dec 2025

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260Section 35D

JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Viren Sharma, Advocate with Mr. Yash Srivastava, Advocate for the appellant Mr. Vaibhav Gupta, Advocate for respondent-Income Tax *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant petition under Section 260-A of Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 28.02.2005 passed by Income

M/S ROCKMAN CYCLES INDS. LTD. vs. COMMR. OF INCOME TAX, LDH. AND ANR.

The appeals are allowed and impugned orders are

ITA/244/2005HC Punjab & Haryana09 Feb 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 260Section 37

JUSTICE MANISHA BATRA GAURAV ARORA 2023.04.21 14:57 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh ITA Nos. 244, 281, 282, 283 & 630 of 2005 2023:PHHC:056092-DB 2 Present: Mr. Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate & Mr. Nishant Mishra, Advocate for the appellant (s). Ms. Pridhi Jaswinder Sandhu, Standing

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

JUSTICE SANJAY VASHISTH Present: Mr. Alok Mittal, Advocate and Mr. Shantanu Bansal, Advocate, for the Assessee. Mr. Varun Issar, Senior Standing Counsel, for the Revenue. SANJEEV PRAKASH SHARMA, J. These are two sets of Income Tax Appeals. ITA Nos. 52, 164 of 2017; 48, 61 of 2020; 196, 197, 199; and 200 of 2023 have been filed by the Revenue

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 12ASection 2(15)Section 260A

JUSTICE AVNEESH JHINGAN Present : Mr. Denesh Goyal, Sr. Standing Counsel for Revenue Mr. K.L. Goyal, Senior Advocate with Mr. Umang Goyal, Advocate for the respondent (in ITA No.161 of 2016) Mr. Rohit Sud, Advocate for the respondent (in ITA Nos.7, 42 & 99 of 2015 and ITA No. 26 of 2016) * * * AVNEESH JHINGAN, J. This order shall dispose of five appeals

BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA

ITA/385/2014HC Punjab & Haryana03 Jul 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

Section 142(2)Section 143(2)Section 260ASection 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57

JUSTICE SUDEEPTI SHARMA Present:- Mr. Divya Suri, Advocate for the appellant. Mr. Ranvijay Singh, Senior Standing Counsel, for the respondent. ***** SUDEEPTI SHARMA, J. 1. The present appeal under Section 260A of the Income Tax Act, 1961 (for short, ‘IT Act’), for Assessment Year 2004-2005 is preferred against order dated 13.07.2012 passed by the Income Tax Appellate Tribunal, Chandigarh Bench

PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

ITA/325/2016HC Punjab & Haryana04 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 80

JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Urvashi Dugga, Advocate for the appellant Mr. Rohit Jain, Advocate (through V.C.) and Mr. Abhishek Sharma, Advocate for Mr. Vishal Gupta, Advocate for the assessee *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order

COMMISSIONER OF INCOME TAX-I LUDHIANA vs. M/S VERDHMAN TEXTILES LTD. LUDHIANA

Appeal is dismissed

ITA/315/2011HC Punjab & Haryana24 Mar 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 147Section 148Section 260ASection 32

JUSTICE MANISHA BATRA Present: Mr. Vaibhav Gupta, Advocate, for the appellant. Ms. Radhika Suri, Senior Advocate, with Mr. Ishan Aggarwal, Advocate, for the respondent. **** Ritu Bahri, J. (oral) The instant appeal under Section 260A of the Income Tax Act, 1961, has been filed against the order dated 31.03.2011 passed by the Income Tax Appellate Tribunal, Chandigarh, whereby appeal filed

COMMISSIONER OF INCOME TAX -II, CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTH CARE LTD.(NOW GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.)

Appeal stands disposed of

ITA/269/2009HC Punjab & Haryana19 Jan 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 80

JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Urvashi Dhugga, Sr. Standing Counsel with Mr. Vaibhav Gupta, Standing Counsel and for appellant-Income Tax Department Mr. Rohit Jain, Advocate(through V.C.) Mr. Vaibhav Kulkarni, Advocate (through V.C.) and Mr. Abhishek Sharma, Advocate for Mr. Vishal Gupta, Advocate for the assessee *** JAGMOHAN BANSAL, J. (ORAL) 1. The appellant through instant appeal under Section

PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

ITA/41/2021HC Punjab & Haryana24 Sept 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11(1)(a)Section 263

JUSTICE SANJAY VASHISHT Present: Ms. Urvashi Dhugga, Senior Standing Counsel, for the appellant. Ms. Radhika Suri, Senior Advocate assisted by Mr. Abhinav Narang, Advocate, and Ms. Parnika Singla, Advocate, for the respondent. SANJEEV PRAKASH SHARMA, J. These are seven appeals which have been taken up together for adjudication. However, the facts have been taken from

PR COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S VENUS REMEDIES LIMITED

ITA/10/2024HC Punjab & Haryana02 Aug 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 115JSection 143Section 154

JUSTICE SAN Mr. Saurabh Kapoor, Sr. Standin Ms. Pridhi Jaswinder Sandhu, Ju for the appellant(s). *** RAKASH SHARMA, J.(Oral) Appeal No.10-2024, Appeal N ng dealt with together as comm he same. Facts are being extracte NJAB AND HARYANA ARH ITA-10-2024 (O&M) Date of Decision: 02.08.2024 ANCHKULA …Appellant …Respondent ITA-11-2024 (O&M) Date of Decision

M/S SHREE DIGVIJAYA WOOLLEN MILLS LTD. AMRITSAR vs. COMMISSIONER OF INCOMT-TAX, AMRITSAR

ITR/3/2010HC Punjab & Haryana22 Mar 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 256(2)

JUSTICE SUDEEPTI SHARMA Present: Ms. Radhika Suri, Sr. Advocate with Mr. Abhinav Narang, Advocate and Mr. Sidhant Suri, Advocate for the petitioner. Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel for the respondent-Income Tax Department. SUDEEPTI SHARMA, J. 1. The Hon’ble Punjab and Haryana High Court vide its order dated 23.08.2007 under Section 256(2) of the Income