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46 results for “disallowance”+ Section 150clear

Sorted by relevance

Mumbai1,474 Delhi1,187 Bangalore537 Chennai482 Kolkata281 Jaipur242 Ahmedabad188 Hyderabad137 Pune101 Chandigarh98 Indore93 Cochin87 Surat86 Allahabad59 Lucknow54 Raipur54 Rajkot46 Nagpur41 Karnataka37 Calcutta37 Amritsar37 Visakhapatnam31 Cuttack28 Guwahati24 Ranchi18 SC10 Patna10 Panaji9 Jodhpur8 Varanasi7 Jabalpur6 Dehradun4 Telangana3 Agra2 Punjab & Haryana2 Rajasthan2 Kerala2

Key Topics

Section 80I49 Addition to Income31 Section 26330 Section 143(3)27 Section 14726 Section 8024 Section 6822 Section 14819 Section 142(1)16 Deduction

THE DY. COMMR. OF INCOME TAX, CIR.-1,, JAMNAGAR vs. M/S SEABIRD MARINE SERVICES P. LTD.,, JAMNAGAR

In the result, appeal of the Revenue is partly allowed

ITA 282/RJT/2016[2013-14]Status: DisposedITAT Rajkot14 Oct 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Shramdeep Sinha, CIT D.RFor Respondent: Shri Kapil Sanghavi, A.R

Section 14ASection 40Section 80I

disallowed Rs. 1,44,331/- under Section 14A in its return of income being demat charges of Rs. 4,131/- and salary expenses of Rs. 1,40,150

THE DY. COMMR. OF INCOME TAX, CIR.-3(1), RAJKOT-GUJARAT vs. M/S. SONPAL EXPORTS PVT. LTD., RAJKOT-GUJARAT

In the result, appeal filed by the revenue is dismissed

Showing 1–20 of 46 · Page 1 of 3

16

Survey u/s 133A8

ITA 29/RJT/2018[2012-13]Status: DisposedITAT Rajkot21 Aug 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 29/Rjt/2018 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Dcit, Circle – 3(1), Vs. M/S. Sonpal Exports Pvt. Ltd. Rajkot Aayakar Bhavan, Room Dhari Bagsara Road, Nr. Ice No. 114, 1St Floor, Race Course Factory, Amreli Ring Road, Rajkot Pan No.: Aajcs0177N (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 24/06/2025 Date Of Pronouncement : 21/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am; By Way Of This Appeal, The Revenue, Has Challenged Correctness Of The Order Dated 16.11.2017, Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The Assessment Year 2012-13. Grievances Raised By The Revenue, Which Are Interconnected & Will Be Taken Up Together, Are As Follows: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 13,96,33,023/- Holding That Provision Of Section 195 Will Not Be Applicable. 2. On The Facts Of The Case & In Law, The Ld. C.I.T. (A) Erred In Ignoring The Facts That The Assessee Has Failed To Prove The Genuineness Of Foreign Commission Expenses Before The A.O. 3. It Is, Therefore, Prayed That The Order Of The C.I.T. (A) May Be Set Aside & That Of The A.O. Be Restored To The Above Extent. Dcit Vs. M/S. Sonpal Export Pvt. Ltd.

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT(DR)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 195

disallowed in computing its total Income. 6. In response, the assessee submitted written submissions, before the assessing officer along with documentary evidences. The assessee submitted that it is engaged in the export business and the assessee has been selling its products outside India with the help of various foreign agents. The assessee has paid commission/brokerage to the non- residents

SMT. KRISHNA RAJVIRSINGH HOODA,JAMNAGAR vs. THE INCOME TAX OFFICER, WARD-1(3),, JAMNAGAR

In the result, the appeal filed by the Assessee is partly allowed

ITA 64/RJT/2019[2015-16]Status: DisposedITAT Rajkot20 Dec 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 145(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. I.T.A No. 64/Rjt/2019 A.Y. 2015-16 Page No 2 Smt. Krishna Rajvirsingh Hooda Vs. ITO 2. The brief facts of the case is that the assessee is an individual and engaged in the business of transport contractor

SHRI SHASHIKANT BHAGVANJIBHAI RAJPARA,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 59/RJT/2022[2017-18]Status: DisposedITAT Rajkot22 Mar 2023AY 2017-18

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2017-18 Shashikant Bhavajjibhai Rajpara Vs. The Pr.Cit-1 409, Aadarsh Plaza, Rajkot. 150 Ft. Ring Road Rajkot. Pan : Abipr 9935 Q अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.M. Rindani, Ld.Ar Revenue By : Shri Shramdeep Sinha, Ld.Cit(Dr) सुनवाई क" तार"ख/Date Of Hearing : 13/03/2023 घोषणा क" तार"ख /Date Of Pronouncement: 22/03/2023 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Passed By The Ld.Pr.Commissioner Of Income Tax-I, Rajkot [Hereinafter Referred To As “Ld.Pr.Cit Under Section 263 Of The Income Tax Act, 1961 ("The Act" For Short) Dated 7.2.2022 Pertaining To The Asst.Year2017-18. 2. The Grounds Raised By The Assessee In Appeal Are As Under: “1. The Learned Principal Commissioner Of Income-Tax - Rajkot -1, Rajkot Erred In Assuming Jurisdiction U/S 263 Of The Act, Particularly In The Light Of Reasons Stated By Him In The Show Cause Notice & In The Order Passed U/S 263 Of The Act & Hence The Impugned Order Is Bad In Law. 2. The Learned Principal Commissioner Of Income-Tax, Rajkot - 1, Rajkot Erred In Setting Aside The Assessment Order Framed U/S 143(3)Of The Act By Holding That The Ao Has Not Properly Examined The Facts Of The Case In 2

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Shramdeep Sinha, Ld.CIT(DR)

Section 115BSection 143Section 143(3)Section 263Section 69C

150 ft. Ring Road Rajkot. PAN : ABIPR 9935 Q अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri D.M. Rindani, ld.AR Revenue by : Shri Shramdeep Sinha, Ld.CIT(DR) सुनवाई क" तार"ख/Date of Hearing : 13/03/2023 घोषणा क" तार"ख /Date of Pronouncement: 22/03/2023 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed

LATE SHANTABEN CHANDRASHANKAR VYAS CHARITABLE TRUST,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, (CPC),, BANGALORE

In the result, the appeal of the assesse is hereby dismissed

ITA 25/RJT/2022[2018-19]Status: DisposedITAT Rajkot24 Mar 2023AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.25/Rjt/2022 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2018-2019 वष"

For Appellant: Shri J.R. Mankodi, A.RFor Respondent: Shri Shramdeep Sinha, Sr. D.R

Section 11Section 12ASection 12A(1)Section 12A(2)Section 143(1)

150 Feet Ring Road, Near Kidvai Nagar, Rajkot-360005. PAN: AABTL6409M Assessee by : Shri J.R. Mankodi, A.R Revenue by : Shri Shramdeep Sinha, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 01/02/2023 घोषणा क" तारीख /Date of Pronouncement: 24/03/2023 आदेश आदेश/O R D E R आदेश आदेश PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed

BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 129/RJT/2015[2011-12]Status: DisposedITAT Rajkot28 Sept 2022AY 2011-12

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 80Section 80I

disallowed and withdrawn and added back to the taxable income of the assessee company.” 5. In appeal, Ld. CIT(Appeals) discussed facts of each of the individual projects carried out by the assessee on merits, and based on the analysis of each of the projects, gave part relief to the assessee. The Department and the assessee are in appeal

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 150/RJT/2015[2011-12]Status: DisposedITAT Rajkot28 Sept 2022AY 2011-12

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 80Section 80I

disallowed and withdrawn and added back to the taxable income of the assessee company.” 5. In appeal, Ld. CIT(Appeals) discussed facts of each of the individual projects carried out by the assessee on merits, and based on the analysis of each of the projects, gave part relief to the assessee. The Department and the assessee are in appeal

BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 126/RJT/2015[2008-09]Status: DisposedITAT Rajkot28 Sept 2022AY 2008-09

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 153ASection 80Section 80I

disallowed and withdrawn and added back to the taxable income of the assessee company.” 5. In appeal, Ld. CIT(Appeals) discussed facts of each of the individual projects carried out by the assessee on merits, and based on the analysis of each of the projects, gave part relief to the assessee. The Department and the assessee are in appeal

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 147/RJT/2015[2008-09]Status: DisposedITAT Rajkot28 Sept 2022AY 2008-09

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 153ASection 80Section 80I

disallowed and withdrawn and added back to the taxable income of the assessee company.” 5. In appeal, Ld. CIT(Appeals) discussed facts of each of the individual projects carried out by the assessee on merits, and based on the analysis of each of the projects, gave part relief to the assessee. The Department and the assessee are in appeal

BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 127/RJT/2015[2009-10]Status: DisposedITAT Rajkot28 Sept 2022AY 2009-10

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 153ASection 80Section 80I

disallowed and withdrawn and added back to the taxable income of the assessee company.” 5. In appeal, Ld. CIT(Appeals) discussed facts of each of the individual projects carried out by the assessee on merits, and based on the analysis of each of the projects, gave part relief to the assessee. The Department and the assessee are in appeal before

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 148/RJT/2015[2009-10]Status: DisposedITAT Rajkot28 Sept 2022AY 2009-10

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 153ASection 80Section 80I

disallowed and withdrawn and added back to the taxable income of the assessee company.” 5. In appeal, Ld. CIT(Appeals) discussed facts of each of the individual projects carried out by the assessee on merits, and based on the analysis of each of the projects, gave part relief to the assessee. The Department and the assessee are in appeal before

THE ASSTT. COMMR. INCOME TAX, CEN. CIRCLE-2,, RAJKOT-GUJARAT vs. M/S BACKBONE ENTERPRISES LTD.,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 149/RJT/2015[2010-11]Status: DisposedITAT Rajkot28 Sept 2022AY 2010-11

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 153ASection 80Section 80I

disallowed and withdrawn and added back to the taxable income of the assessee company.” 5. In appeal, Ld. CIT(Appeals) discussed facts of each of the individual projects carried out by the assessee on merits, and based on the analysis of each of the projects, gave part relief to the assessee. The Department and the assessee are in appeal before

BACKBONE ENTERPRISE LTD.,,RAJKOT-GUJARAT vs. THE DY. COMMR. INCOME TAX, CEN. CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is dismissed

ITA 128/RJT/2015[2010-11]Status: DisposedITAT Rajkot28 Sept 2022AY 2010-11

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R

Section 153ASection 80Section 80I

disallowed and withdrawn and added back to the taxable income of the assessee company.” 5. In appeal, Ld. CIT(Appeals) discussed facts of each of the individual projects carried out by the assessee on merits, and based on the analysis of each of the projects, gave part relief to the assessee. The Department and the assessee are in appeal before

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)

disallowed 15% of Rs.93,22,874/- which comes to Rs.13,98,431/- and added this amount to the total income of the appellant as AOP by order dated 24.03.2025. 5. That the assessee filed the appeals against the assessment order before the Ld.CIT(A). That the Ld.CIT(A) has dismissed the appeals of the assessee with following observation

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)

disallowed 15% of Rs.93,22,874/- which comes to Rs.13,98,431/- and added this amount to the total income of the appellant as AOP by order dated 24.03.2025. 5. That the assessee filed the appeals against the assessment order before the Ld.CIT(A). That the Ld.CIT(A) has dismissed the appeals of the assessee with following observation

THE ACIT, CIRCLE-1,, JAMNAGAR vs. M/S. SENOR METALS PVT. LTD., JAMNAGAR

In the results the appeal of the revenue is dismissed

ITA 260/RJT/2015[2011-12]Status: DisposedITAT Rajkot01 Feb 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms Suchitra Raghunath Kambleआयकर अपील सं./Ita No. 260/Rjt/2015 िनधा"रण वष"/Asstt. Year:2011-12

For Appellant: Shri Dushyant Maharshi, A.RFor Respondent: Shri Ajay Pratap Singh, C.I.T.D.R

Section 36Section 40Section 43(5)

section 43(5). It is immaterial whether transaction is carried out at the recognized stock exchange or not. Even the circular of CBDT cited in the assessment order states that once it is established that the assessee has entered in the transaction of the commodity that they deal the other technical details have no material impact. Hence, this reasoning

TRICOT IMPEX PVT. LTD.,,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJKOT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 455/RJT/2018[ 2015-16]Status: DisposedITAT Rajkot21 Sept 2022

Bench: Hearing Of Appeal.”

For Appellant: NoneFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 143(3)Section 234ASection 68

150 Feet Ring Vs (Respondent) Road, Opp. Big Bazar, Rajkot PAN: AAFCT0371D (Appellant) Assessee by: None Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2015-16, arises from order of the CIT(A)-2, Rajkot dated

THE ITO, WARD-3(1),, JAMNAGAR vs. M/S 2D ENTERPRISE,, JAMNAGAR

In the result, the appeal of the Revenue is dismissed

ITA 278/RJT/2016[2012-13]Status: DisposedITAT Rajkot31 Oct 2023AY 2012-13

Bench: Ms. Annapurna Gupta (Accountant Member), Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Ashish Kumar Pandey, Sr. D.R

Section 142Section 143(1)Section 143(2)Section 36(1)(iii)Section 68

150/- from H P Chemical Pvt. Ltd. and Rs. 10,74,250/- from Shahmaru Construction Pvt. Ltd. The assessee furnished the reply thereby submitting the copy of PAN card of depositors, copy of account of the above parties from assessee’s books of accounts, copy of confirmation of assessee’s accounts from books of depositors, copy of return of income

FUSION GRANITO PRIVATE LIMITED,MORBI vs. THE PR. COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed for statistical purposes, in above terms

ITA 190/RJT/2023[2018-19]Status: DisposedITAT Rajkot10 Sept 2025AY 2018-19

Bench: Dr. A. L. Saini, Am & Shri Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No.190/Rjt/2023 (िनधा"रण वष" / Assessment Year: (2018-19) (Physical Hearing) Fusion Granito Pvt. Ltd. बनाम/ Principal Commissioner Of Income Revenue Survey No.555/P1/91, Tax-1, Vs. Nr. Khokhra Hanuman Temple, 2Nd Jetpar Road, Morbi-363641 Rajkot, Floor, “Aayakar Bhawan”, Race Course Ring Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcf 0696 B (अपीलाथ"/Appellant) (""थ" /Respondent) अपीलाथ" ओर से/ Appellant By Shri Bandish Soparkar, Ar ""थ" की ओर से/Respondent By Shri Praveen Verma, Cit Dr सुनवाई की तारीख/Date Of Hearing 24/06/2025 घोषणा की तारीख /Date Of Pronouncement 10/09/2025 आदेश / O R D E R Per Dr. Arjun Lal Saini, A.M By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Passed By The Learned Principal Commissioner Of Income Tax - 1, Rajkot [In Short ‘Ld. Pcit’], Dated 27.03.2023, Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As The ‘Act’] For The Assessment Year (Ay) 2018-19. 2. Grievances Raised By The Assessee, Which, Being Interconnected, Will Be Taken Up Together, Are As Follows: “1. The Revision Order U/S 263 Of The Act Dated 28.03.2023 Is Bad In Law. 2. The Hon’Ble Pr. Cit-1, Rajkot Has Erred In Law As Well As On Facts In Completing The Revision Proceedings U/S 263 Of The Act Hurriedly In Short Span Of Time Fusion Granito Pvt. Ltd.

Section 143(3)Section 263Section 68

disallowance in this regard. Therefore, learned PCIT noted that the impugned order was passed by the then assessing officer without making enquiries or verification, which should have been made. Thus, this case is covered by clause(a) of Explanation 2 to section 263 of the Act also. Therefore, learned PCIT held that the assessment order passed by the assessing officer

GUJARAT SALT WORKS,GANDHIDHAM vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

ITA 7/RJT/2021[2015-16]Status: HeardITAT Rajkot16 Jun 2023AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

Section 142(1)Section 143(3)Section 263Section 263(1)

Section 263(1) of the I.T. Act for the year under consideration. 4. That, the Learned Principal CIT has wrongly disallowed the interest expenditure on advances to associate or sister concern and failed to consider the principal of commercial expediency and the financial position of the assessee as the assessee is also having various non-interest bearing fund