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3 results for “disallowance”+ Section 153B(1)clear

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Delhi298Mumbai270Chennai124Bangalore78Jaipur59Cochin57Amritsar50Hyderabad47Allahabad37Ahmedabad31Guwahati30Karnataka19Chandigarh17Pune12Lucknow12Visakhapatnam10Raipur9Patna8Agra8Nagpur6Surat5Dehradun5Cuttack4Rajkot3Kolkata2

Key Topics

Section 153A7Section 1326Section 1434Section 153D4Section 153B3Section 1422Section 143(3)2Capital Gains2Undisclosed Income2Limitation/Time-bar

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

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

Section 132Section 142Section 143Section 153A

153B[1] of the Act. Therefore the one year from the end of 31-03-2014 shall get extended upto 31-03-2015 and therefore the notices issued are valid in law. 2.3. During the assessment proceedings again a statement u/s.131[1A] was recorded on 22-11-2013 from the assessee as follows: 11. Have you opened' any bank account

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

2
ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

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

Section 132Section 142Section 143Section 153A

153B[1] of the Act. Therefore the one year from the end of 31-03-2014 shall get extended upto 31-03-2015 and therefore the notices issued are valid in law. 2.3. During the assessment proceedings again a statement u/s.131[1A] was recorded on 22-11-2013 from the assessee as follows: 11. Have you opened' any bank account

M/S OM KIRTI CONSTRUCTION PVT. LTD.,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CEN. CIRCLE-1,, RAJKOT-GUJARAT

In the result the appeal of the assessee is partly allowed

ITA 96/RJT/2015[2011-12]Status: DisposedITAT Rajkot01 Jun 2020AY 2011-12

Bench: Shri Waseem Ahmed & Shri Madhumita Roy)

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri M.N Maury, CIT/ D.R
Section 132Section 132ASection 143(3)Section 153Section 153ASection 153BSection 153D

disallowance of interest payment of Rs. 14,40,475 to 1C1CI bank made by the A.O. by treating it as personal expenditure. 4. The learned Commissioner of Income Tax (Appeals) - 11, Ahmedabad erred in confirming addition of Rs. 2,28,990/- made by the assessing officer by way of unexplained investment in jewellery. 5.The learned Commissioner of Income Tax (Appeals