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3 results for “disallowance”+ Section 272A(2)(e)clear

Sorted by relevance

Mumbai48Bangalore26Delhi23Ahmedabad13Pune10Chandigarh10Chennai9Cuttack8Jaipur7Lucknow6Panaji5Kolkata4Surat4Raipur3Rajkot3Indore2Patna2Hyderabad2Nagpur2Agra2Visakhapatnam1Dehradun1Jabalpur1Jodhpur1SC1

Key Topics

Section 142(1)5Section 1443Section 1473Section 1483Section 80G3Section 1392Addition to Income2Natural Justice2Deduction2Penalty

KIRAN AMISHKUMAR THAKRAR,RAJKOT vs. INCOME TAX OFFICER, WARD - 2(2)(1), RAJKOT, RAJKOT

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

ITA 247/RJT/2025[2019-20]Status: DisposedITAT Rajkot23 Dec 2025AY 2019-20
For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 115bSection 139Section 142(1)Section 143(2)Section 147Section 148Section 234aSection 270aSection 271aSection 272a(1)(d)

2) and notices u/s. 142(1) were also issued calling relevant details and are available in e-filing portal. In the response to notice/s. 148, the assessee has filed his ROI. The assessee has shown business income.\nAfter considering above reply of assessee, but due to discrepancy observed subsequently a show cause notice issued on 06/03/2024. In response

2

ABHAY HARGOVINDBHAI PATEL,JAMNAGAR vs. THE INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal filed by the assessee is partly allowed, in above terms

ITA 17/RJT/2024[2017-18]Status: DisposedITAT Rajkot16 Jul 2025AY 2017-18
For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. Sr. (DR)
Section 120(5)Section 133(6)Section 139Section 142(1)Section 144Section 69A

2\nIta no. 17/rjt/2024\nAbhay Hargovindbhai Patel\nto assess the income of the assessee on the basis of details available on record u/s.\n144 of the Act.\n4. However, following the principle of natural justice, an opportunity was\nprovided to the assessee in form of detailed questionnaire issued vide e-notice\nu/s.142(1) of the Act dated 24/04/2019 which

CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

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

ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G

E R Per, Dinesh Mohan Sinha, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2019-20, is directed against the order passed by the Learned Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [in short “the Ld. CIT(A)/NFAC”], dated 08.08.2025, which in turn arises out of an assessment order passed by Assessing