BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “disallowance”+ Section 55Aclear

Sorted by relevance

Mumbai96Delhi31Kolkata13Bangalore11Ahmedabad9Surat7Pune7Raipur6Chandigarh4Jaipur3Lucknow3Rajkot3Chennai3Hyderabad2Indore1SC1Nagpur1Karnataka1

Key Topics

Section 271A6Section 143(3)4Section 1322Deduction2Disallowance2Addition to Income2

SHRI TULSHIBHAI POLABHAI SAKARIYA,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal filed by assessee is allowed

ITA 93/RJT/2021[2015-16]Status: DisposedITAT Rajkot15 Feb 2023AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita No. 93/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Tulsibhai Polabhai Sakariya Vs. The Pr. C.I.T, 2-Bombay Housing Society, Rajkot-1, Meghdhara, University Road, Rajkot. Opp. G. K. Dholakiya, Rajkot

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 143(3)Section 263Section 54F

disallowed. Thus, the ld. Pr. CIT issued notice under section 263 of the Act dated 27th October 2020 purposing to revise the assessment order being erroneous insofar prejudicial to interest of the Revenue. The assessee vide letter dated 1st December 2020 submitted that he 6. claimed the cost of acquisition at Rs. 740 per Sq. Mts. based on valuation report

SHRI NITINBHAI T. BHUPTANI, L.I.C,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-4,, RAJKOT-GUJARAT

In the result appeals of the assessee are partly allowed

ITA 13/RJT/2016[2010-11]Status: DisposedITAT Rajkot18 Apr 2018AY 2010-11

Bench: Shri Pramod Kumar, Accountatn Member & Shri Rajpal Yadavआयकर अपील सं./ Ita No. 13/Rjt/2016 & 14/Rjt/2016 & 182/Rjt/2017 "नधा"रण वष"/Asstt. Year: 2010-2011, 2011-12 & 2012-13

For Appellant: R.D. Lalchandani, A.RFor Respondent: Smt. Namita Khurana, Sr. D.R
Section 10Section 10(14)Section 142(1)Section 143(1)Section 143(2)

Section 55A, a reference to Valuation Officer can be made for ascertaining the Fair Market Value of a capital asset for the purpose of Chapter IV dealing with determination of income under the head capital gain. In case before us, issue is not of capital gain or fair market value. The determination of annual value has to be done

ATMAN RAJNIKANT BHESDADIYA L/R. LATE SHRI RAJNIKANT LAVJIBHAI BHEDADIYA,RAJKOT vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, appeal of the assessee in ITA No

ITA 112/RJT/2023[2017-18]Status: DisposedITAT Rajkot20 Dec 2023AY 2017-18

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

Section 132Section 271ASection 274Section 68

disallowance made in the agricultural income is based on the estimation made by the Assessing Officer, in such case of estimation, no penalty could be levied and relied upon various case laws and therefore pleaded to delete the entire penalty. 7. Per contra, Ld. CIT-DR Shri Shramdeep Sinha appearing for the Revenue supported the orders passed by the Lower