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4 results for “disallowance”+ Section 271Aclear

Sorted by relevance

Chennai54Mumbai43Bangalore32Jaipur27Delhi15Ahmedabad12Hyderabad9Kolkata9Cuttack7Raipur5Panaji5Pune4Rajkot4Lucknow3Agra2Amritsar2Chandigarh2Indore2Jodhpur1Jabalpur1Dehradun1SC1Surat1Varanasi1

Key Topics

Section 14810Section 80I8Section 270A4Section 142(1)4Section 1474Addition to Income4Section 143(2)3Exemption3Penalty3Disallowance

PRANAM ENTERPRISE,JUNAGADH vs. DCIT, CIRCLE-1(1), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 391/RJT/2024[2017-18]Status: DisposedITAT Rajkot06 Mar 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.391/Rjt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pranam Enterprise Vs. The Dcit Office No.3, City Centre, Opp. Circle-1(1), Rajkot New Collector Office, Junagadh – 362001, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffp7926H (Assessee) (Respondent) Assessee By Shri Mehul Ranpura, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr.Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 06/03/2025 आदेश / O R D E R Per Dr. A. L. Saini, Am:

Section 142(1)Section 143(2)Section 143(3)Section 270ASection 270A(1)Section 274Section 80I

271A(8) of the Act. 128- ITA.391/RJT/2024 – A.Y. 2017-18 Pranam Enterprise vs. DCIT 11. Section 270A provides for penalty for "under-reporting of income" [penalty at fifty per cent, of tax payable on such under-reported income, under sub Section (7)] and "misreporting of income" [under sub Section (8) and (9), penalty at two hundred per cent

3
Section 143(3)2
Section 151A2

SHRI AJAY LALCHAND BHANSALI,RAJKOT vs. THE ITO WARD-1 (2) (5), RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 135/RJT/2024[2017-18]Status: DisposedITAT Rajkot23 Jan 2025AY 2017-18

Bench: Dr. Arjun Lal Sainiand Shri Siddhartha Nautiyalआयकर अपील सं/.Ita No.135/Rjt/2024 "नधा"रणवष"/ Assessment Year: (2017-18) Ajay Lalchand Bhansali. Ito Ward-1(2)(5), Rajkot. बनाम Swastik Traders, Opp. Pgvcl Vs. Office, Dhebar Road, Rajkot. Pan/Gir No.Acypb6253E "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sunny Mehta, Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Sunny Mehta, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 271A(1)(d)

section 271A(1)(d) of the IT Act. (9). The Ld. CIT(A) has erred in law by not issuing a speaking order and also by issuing order in just one line without actually verifying the submission made and evidences produced. (10). Without prejudice to the above your appellant craves leave to add, alter, vary, or withdraw

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)

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

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