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11 results for “disallowance”+ Section 234Dclear

Sorted by relevance

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Key Topics

Disallowance11Section 80I10Section 1488Section 1478Section 143(1)6Section 143(3)6Section 143(2)5Section 234A4Section 104Reopening of Assessment

M/S NIHAL PROJECTS,KACHCHH vs. ITO WARD 2 , GANDHIDHAM

In the result, the appeal is allowed in the terms indicated above

ITA 929/RJT/2024[2017-18]Status: DisposedITAT Rajkot27 Oct 2025AY 2017-18
Section 115BSection 142(1)Section 143Section 143(2)Section 234ASection 274Section 43BSection 68

disallowance of\nRs.77,29,459/- under section 43B of the Act, addition on account of\ndifference in 26AS Rs.30,50,000/- and other small additions were also made\nby the assessing officer under various heads.\n8. Aggrieved by the order of the assessing officer, the assessee carried the\nmatter in appeal before the learned CIT(A), who has confirmed

4
Survey u/s 133A4
Deduction3

M/S CASTECH FOUNDRIES PRIVATE LIMITED.,,AHMEDABAD vs. THE JT. COMMR. OF INCOME TAX, RANGE-1, JUNAGADH, JUNAGADH

In the result, both appeals of the assessee are partly allowed

ITA 130/RJT/2015[2010-11]Status: DisposedITAT Rajkot22 Jun 2022AY 2010-11

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 & Assessment Year : 2010-11 M/S.Castech Foundries P Ltd. Jcit, Junagadh Range-1 1708/09, Gidc Estate-Ii Vs Junagadh. Dolapara Junagadh 362 003. (Applicant) (Responent) : Shri Mehul Ranpura, Ar Assessee By Revenue By : Shri S.S. Rathi, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 30/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/06/2022 आदेश/O R D E R

For Respondent: Shri S.S. Rathi, Sr.DR
Section 143(1)Section 143(2)Section 234BSection 244A

disallowance and allow this ground of appeal. 10. So far as ground regarding levy of interest under section 234B & 234D

M/S. CASTECH FOUNDRIES PVT. LTD.,,JUNAGADH vs. THE JOINT COMMISSIONER OF INCOME TAX, JUNAGADH RANGE-1,, JUNAGADH

In the result, both appeals of the assessee are partly allowed

ITA 26/RJT/2013[2009-10]Status: DisposedITAT Rajkot22 Jun 2022AY 2009-10

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 & Assessment Year : 2010-11 M/S.Castech Foundries P Ltd. Jcit, Junagadh Range-1 1708/09, Gidc Estate-Ii Vs Junagadh. Dolapara Junagadh 362 003. (Applicant) (Responent) : Shri Mehul Ranpura, Ar Assessee By Revenue By : Shri S.S. Rathi, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 30/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/06/2022 आदेश/O R D E R

For Respondent: Shri S.S. Rathi, Sr.DR
Section 143(1)Section 143(2)Section 234BSection 244A

disallowance and allow this ground of appeal. 10. So far as ground regarding levy of interest under section 234B & 234D

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

disallowance of loss of Rs.23,63,465/- on share trading. 3. That, the learned CIT(A) has wrongly confirmed the charging of the interest u/s.23A, 234B, 234C and 234D of the I.T. Act, 1961. 4. That, the findings of the learned Assessing Officer and CIT(A) are not justified and are bad-in-law. The appellant craves to add, alte

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 97/RJT/2018[2011-12]Status: HeardITAT Rajkot08 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

disallowance of loss of Rs.23,63,465/- on share trading. 3. That, the learned CIT(A) has wrongly confirmed the charging of the interest u/s.23A, 234B, 234C and 234D of the I.T. Act, 1961. 4. That, the findings of the learned Assessing Officer and CIT(A) are not justified and are bad-in-law. The appellant craves to add, alte

SHRI MANISH GYANCHAND JAIN ,GANDHIDHAM vs. THEACIT, GANDHIDHAM CIRCLE, GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 93/RJT/2020[2016-17]Status: HeardITAT Rajkot08 Jul 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

disallowance of loss of Rs.23,63,465/- on share trading. 3. That, the learned CIT(A) has wrongly confirmed the charging of the interest u/s.23A, 234B, 234C and 234D of the I.T. Act, 1961. 4. That, the findings of the learned Assessing Officer and CIT(A) are not justified and are bad-in-law. The appellant craves to add, alte

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

disallowance of loss of Rs.23,63,465/- on share trading. 3. That, the learned CIT(A) has wrongly confirmed the charging of the interest u/s.23A, 234B, 234C and 234D of the I.T. Act, 1961. 4. That, the findings of the learned Assessing Officer and CIT(A) are not justified and are bad-in-law. The appellant craves to add, alte

ROGI KALYAN SAMITI CHITAL,CHITAL AMRELI vs. ITO EXEMPTION WARD-2 RAJKOT, RAJKOT

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

ITA 328/RJT/2023[2013-14]Status: DisposedITAT Rajkot18 Jun 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.328/Rjt/2023 Assessment Year: (2013-14) (Hybrid Hearing) Rogi Kalyan Samiti Chital, Income Tax Officer C. H. C. Chital, Chital District, Vs. (Exemption), Ward – 2, Rajkot Amreli-365 601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aactr 0652 F (Appellant) (Respondent)

Section 10Section 11Section 12ASection 143(1)Section 154Section 234A

disallowance of deduction amounting to Rs.3,99,140/-. 3. That, the Ld. CIT(A) has wrongly confirmed levy of interest u/s 234A, 234B, 234C and 234D of the I.T. Act, 1961. ITA.328/RJT/2023/AY.2013-14 Rogi Kalyan Samiti Chital 4. That, the finding of the Ld. CIT and Ld. AO are not justified in law as well as facts of the case

SHRI RAMPAL SINGH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-2, GANDHIDHAM

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

ITA 193/RJT/2022[2016-17]Status: HeardITAT Rajkot28 Jun 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri K.L. Solanki, Sr. D.R
Section 153ASection 234ASection 250Section 27l(1)(c)Section 68o

section 250 of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 193/Rjt/2022 A.Y. 2016-17 Page No 2 Shri Rampal Singh vs. ITO 2. The assessee has taken the following grounds of appeal:- “1 That, the Ld. CIT(A) has wrongly confirmed addition of Rs. 1 l,78,500/- on account of unexplained cash credit | u/s68ofthe

M/S MKC INFRASTRUCTURE LTD.,,ANJAR vs. THE ASSTT. COMMR. INCOME TAX, CIRCLE,, GANDHIDHAM

The appeal of the assessee is partly allowed

ITA 91/RJT/2015[2010-11]Status: DisposedITAT Rajkot13 Jan 2023AY 2010-11

Bench: The Hearing Of Appeal.”

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R
Section 13Section 143(3)Section 80I

disallow the deduction u/s 80IA claimed by assessee j on all of the grounds given below (which were all necessary together): a) Assessee has not constructed or developed any infrastructure facility nor begins to operate any infrastructure facility, thus period for 80IA not started in light of 80IA(2); in fact except one no project is completed by the assessee

SHRI SUBHAS HANSARAJ NANDU,BHACHAU-KUTCH vs. THE ACIT, GANDHIDHAM CIRCLE, GANDHIDHAM-KUTCH

In the result, the appeal filed by the assessee is allowed, for statistical purpose

ITA 10/RJT/2024[2014-15]Status: DisposedITAT Rajkot18 Sept 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 10/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Subhas Hansaraj Nandu, V Acit, Gandhidham Opp. Shambhu Maharaj Circle, S Bunglow, Kutch . Bhachau, Gujarat – 370140 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Afrpn0720J (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 144Section 234ASection 250Section 271(1)(c)Section 37(1)Section 41(1)

section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 08.11.2023, which in turn arises out of an order passed by the Assessing Officer u/s 143(3) r.w.s. 144 of the Act, on 20.12.2016. 2. Grounds of appeal raised by the assessee