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29 results for “disallowance”+ Section 253(1)(d)clear

Sorted by relevance

Mumbai1,131 Delhi716 Chennai279 Bangalore210 Kolkata163 Jaipur99 Indore98 Ahmedabad90 Chandigarh82 Lucknow62 Pune55 Surat54 Allahabad52 Panaji36 Cuttack33 Hyderabad30 Rajkot29 Telangana21 Amritsar20 Ranchi20 Raipur18 Cochin16 Nagpur14 Guwahati12 Varanasi12 Jodhpur11 Agra10 Patna6 SC6 Karnataka4 Visakhapatnam2 Rajasthan1 Punjab & Haryana1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 80I62 Section 8032 Deduction23 Addition to Income22 Section 143(3)21 Section 25013 Section 14813 Disallowance13 Section 14711 Section 263

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)

Showing 1–20 of 29 · Page 1 of 2

10

Section 271(1)(c)8

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

GOPAL SNACKS PVT LTD ,RAJKOT vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAJKOT

ITA 499/RJT/2025[2020-21]Status: DisposedITAT Rajkot08 Dec 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita Nos. 498 & 499/Rjt/2025 "नधा"रणवष"/ Assessment Years: 2015-16 & 2020-21 बनाम Gopal Snacks Pvt. Ltd. Asst. Commissioner Of Plot No.2322-2324, Gidc Metoda, Income Tax Vs. Lodhika, Rajkot, Gujarat-360021 Circle-1(1), Rajkot Pan : Aadcg6113A (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Prakash Jhunjhunwala & Shri K. K. Maloo, Ars. राज"व क" ओर से/Revenue By : Shri Shramdeep Sinha, Cit.Dr & Shri Abhimanyu Singh, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 19/11/2025 घोषणा क" तार"ख /Date Of Pronouncement : 08/12/2025

For Appellant: Shri Prakash Jhunjhunwala and ShriFor Respondent: Shri Shramdeep Sinha, CIT.DR &

Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 154Section 154(3)Section 250Section 80J

disallowed the deduction u/s 80JJAA of the Act, to the tune of Rs.3,01,93,275/-. However, later on, the assessee`s case, was selected for scrutiny under section 143 (3) of the Act and the said deduction u/s.80JJAA of the Act, was allowed by the assessing officer, vide order dated 19.09.2022, passed by the assessing officer under section

M/S SHREE RAJMOTI INDS.,,RAJKOT-GUJARAT vs. THE A. C.I.T., CIRCLE-2(1),, RAJKOT-GUJARAT

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

ITA 172/RJT/2019[2013-14]Status: DisposedITAT Rajkot27 Sept 2023AY 2013-14

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

Section 10(34)Section 271Section 271(1)(c)

D. Lalchandani, A.R. Revenue Represented: Shri V.J. Boricha, Sr. D.R. Date of hearing : 31-07-2023 Date of pronouncement : 27-09-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the appellate order dated 23-05-2019 passed by the Commissioner of Income Tax (Appeals)- 2, Rajkot arising

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2, RAJKOT, RAJKOT

In the result, summarised and concise ground No

ITA 256/RJT/2024[2013-14]Status: DisposedITAT Rajkot27 Aug 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR &

Section 143(3)Section 250Section 80Section 80I

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee`s appeal in ITA No.254/RJT/2024, for assessment year 2010–11, ground No.2 in assessee`s appeal in ITA No.255/RJT/2024, for assessment year Bhavani Industries India LLP ITA Nos.247

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

ITA 249/RJT/2024[2017-18]Status: DisposedITAT Rajkot27 Aug 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR &

Section 143(3)Section 250Section 80Section 80I

disallowance made by the assessing officer and retained by CIT(A), is totally unjustified, uncalled for and deserves to be deleted, may kindly be deleted. [This is ground No.2 in assessee`s appeal in ITA No.254/RJT/2024, for assessment year 2010–11, ground No.2 in assessee`s appeal in ITA No.255/RJT/2024, for assessment year Bhavani Industries India LLP ITA Nos.247

SHRI NARENDRA DHARAMDAS GIDWANI,ANJAR KUTCH vs. THE ADDL. CIT, NFAC, , NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 220/RJT/2023[2015-16]Status: DisposedITAT Rajkot09 Jun 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 220/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Narendra Dharamdas Gidwani, The Commissioner Of Income Vs. Plot No. 29, Survey No. 193/1, Maitru Tax(Appeals), Residency Meghpar Borichi, Anjar, National Faceless Appeal Centre Kutch, (Nfac), Delhi, Income Tax Gujarat - 370110 Department, Ministry Of Finance, Government Of India "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akmpg6386M (Appellant) (Respondent) Appellant By : Shri Chiranjeev Tandon, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/03/2025 Date Of Pronouncement : 09/06/2025 आदेश / O R D E R Per D. M. Sinha, Jm:

For Appellant: Shri Chiranjeev Tandon, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 147Section 269Section 269SSection 270ASection 69A

253(5) of the Income Tax Act, 1961.” 6. After hearing the rival contention of both the parties, we perused the reason for late filing of appeal as submitted in the application for condonation of delay. That we find that there is sufficient cause for filing of the appeal not in time. There is no mistake of the assessee

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ACIT, CIRCLE-2(1), RAJKOT, RAJKOT

ITA 255/RJT/2024[2012-13]Status: DisposedITAT Rajkot27 Aug 2025AY 2012-13

Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC);\n(2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC);\n(3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj);\n(4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj);\n(5). Saurashtra Cement and Chemical Industries

BHAVANI INDUSTRIES INDIA LLP,RAJKOT vs. ADDI. CIT, RANGE-2, RAJKOT, RAJKOT

ITA 254/RJT/2024[2010-11]Status: DisposedITAT Rajkot27 Aug 2025AY 2010-11

Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC);\n(2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC);\n(3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj);\n(4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj);\n(5). Saurashtra Cement and Chemical Industries

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 260/RJT/2024[2010-11]Status: DisposedITAT Rajkot27 Aug 2025AY 2010-11

Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC);\n(2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC);\n(3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj);\n(4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj);\n(5). Saurashtra Cement and Chemical Industries

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 247/RJT/2024[2012]Status: DisposedITAT Rajkot27 Aug 2025

Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC);\n(2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC);\n(3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj);\n(4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj);\n(5). Saurashtra Cement and Chemical Industries

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

In the result, summarised and concise ground No

ITA 250/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Aug 2025AY 2018-19

Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC);\n(2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC);\n(3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj);\n(4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj);\n(5). Saurashtra Cement and Chemical Industries

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 248/RJT/2024[2013-14]Status: DisposedITAT Rajkot27 Aug 2025AY 2013-14

Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

1). Textile Machinery Corporation Ltd. Vs. CIT (1977) 107 ITR 195 (SC);\n(2). CIT v. Indian Aluminium Co. Ltd. (1977) 108 ITR 367 (SC);\n(3). CIT v. Shree Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj);\n(4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj);\n(5). Saurashtra Cement and Chemical Industries

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 127 & 148/Rjt/2015 A.Y. 2009-10 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 127 & 148/Rjt/2015 A.Y. 2009-10 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 I.T.A Nos. 128 & 149/Rjt/2015 A.Y. 2010-11 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. आदेश/ORDER PER BENCH:- These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 I.T.A Nos. 128 & 149/Rjt/2015 A.Y. 2010-11 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. आदेश/ORDER PER BENCH:- These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 126 & 147/Rjt/2015 A.Y. 2008-09 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 126 & 147/Rjt/2015 A.Y. 2008-09 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income

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

D.R. Date of hearing : 06-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- I.T.A Nos. 129 & 150/Rjt/2015 A.Y. 2011-12 Page No 2 Backbone Enterprise Ltd. vs. DCIT & ACIT vs. Backbone Enterprise Ltd. These are the two appeals filed by the assessee and the revenue against the order of the ld. Commissioner of Income