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10 results for “disallowance”+ Section 148Aclear

Sorted by relevance

Mumbai189 Delhi73 Ahmedabad67 Jaipur64 Kolkata50 Hyderabad32 Chennai30 Visakhapatnam29 Bangalore29 Pune26 Raipur16 Nagpur14 Surat14 Chandigarh13 Rajkot10 Indore10 Guwahati9 Agra8 Lucknow8 Cochin4 Jabalpur2 Ranchi2 Karnataka2 Jodhpur2 Cuttack1 Calcutta1 Patna1 Amritsar1

Key Topics

Section 14827 Section 14713 Section 148A9 Addition to Income9 Section 145(3)8 Section 1513 Disallowance3 Section 151A2 Section 282A(1)2 Section 149(1)(b)

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

2

Disallowance of expenses has been made without following the provisions of Section 145(3) of the Act. 7. That, the Ld. AO has wrongly initiated penalty proceedings u/s 270A, 271A, 271B and 271F of the Act. 8. That, the Ld. AO has wrongly charged interest u/s 234A and 234B of the Act. 9. That, the findings

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

Disallowance of expenses has been made without following the provisions of Section 145(3) of the Act. 7. That, the Ld. AO has wrongly initiated penalty proceedings u/s 270A, 271A, 271B and 271F of the Act. 8. That, the Ld. AO has wrongly charged interest u/s 234A and 234B of the Act. 9. That, the findings

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

ITA 724/RJT/2024[2017-18]Status: DisposedITAT Rajkot10 Jun 2025AY 2017-18

Section 145(3)Section 147Section 148

disallowance of claim of\nRs.4,90,00,000/- by way of set off of brought forward unabsorbed depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n“1.Ground

SHRI NAGICHANA MAHILA DOODH UTPADAK SAHAKARI MANDALI LTD.,AT. NAGICHANA, TAL. MANGROL, DIST. JUNAGADH vs. THE ITO WARD-1, JUNAGADH

In the result, the appeal of the assessee is allowed

ITA 847/RJT/2024[2018-19]Status: DisposedITAT Rajkot02 Jun 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, ld.SR.DR

Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 250Section 80ASection 80PSection 80P(2)(d)

section 144Bof the Act dated 21.03.2023. Shri Nagichana Mahila DoodhUtpadakSahakariMandali Ltd. 2 2. The Grounds of appeal, raised by the assessee, are as follows: “1.The order passed u/s 147 r.w.s. 144B of the Act and the notice u/s 148 of the Act is bad in law. 2.The Learned Commissioner (Appeals), NFAC, Delhi erred in sustaining the disallowance of claim

DCIT, CENTRAL CIRCLE 2, RAJKOT, RAJKOT vs. SHRI MUKESH MANEKCHAND SHETH, RAJKOT

ITA 723/RJT/2024[2016-17]Status: DisposedITAT Rajkot10 Jun 2025AY 2016-17

Section 145(3)Section 147Section 148

disallowance of claim of\nRs.4,90,00,000/- by way of set off of brought forward unabsorbed depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n“1.Ground

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE -2, RAJKOT, RAJKOT

ITA 547/RJT/2024[2019-20]Status: DisposedITAT Rajkot10 Jun 2025AY 2019-20

Section 145(3)Section 147Section 148

disallowance of claim of\nRs.4,90,00,000/- by way of set off of brought forward unabsorbed depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n“1.Ground

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 546/RJT/2024[2018-19]Status: DisposedITAT Rajkot10 Jun 2025AY 2018-19

Section 145(3)Section 147Section 148

disallowance of claim of\nRs.4,90,00,000/- by way of set off of brought forward unabsorbed depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n“1.Ground

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE -2, RAJKOT., RAJKOT

ITA 581/RJT/2024[2016-17]Status: DisposedITAT Rajkot10 Jun 2025AY 2016-17

Section 145(3)Section 147Section 148

disallowance of claim of\nRs.4,90,00,000/- by way of set off of brought forward unabsorbed depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n\"1.Ground

MUKESH MANEKCHAND SHETH,RAJKOT vs. THE DCIT-ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 545/RJT/2024[2017-18]Status: DisposedITAT Rajkot10 Jun 2025AY 2017-18

Section 145(3)Section 147Section 148

disallowance of claim of\nRs.4,90,00,000/- by way of set off of brought forward unabsorbed depreciation.\n[This is ground No.6 in ITA N0.546/Rjt/2024 A.Y.2018-19]\n4. Now we shall take above, summarised and concise ground of appeals, of\nassessee and revenue, as follows.\n5. The summarised and concise ground No.1, is reproduced below for ready\nreference.\n“1.Ground

MINABEN SUDHIRBHAI SOMPURA,AHMEDABAD vs. THE ITO WARD-1 , SURENDRANAGAR

In the result, the appeal of the assessee is allowed

ITA 55/RJT/2025[2018-19]Status: DisposedITAT Rajkot09 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Hem Chhajad, Ld. A.R

Section 147Section 148Section 148ASection 69

section 148A(b) of the Act. Minaben S. Sompura 3. The Ld. CIT(A) has erred in law and on facts in upholding addition made by the Ld. A.O. to the extent of Rs. 9,50,000/- U/S 69 of the Act. 4. The appellant Craves liberty to add, amend, after or modify all or any grounds of appeal before