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11 results for “disallowance”+ Section 275clear

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Key Topics

Section 271C24Section 271(1)(c)12Penalty9Disallowance9Addition to Income7Section 194A6Section 2016Section 2756Section 2716Section 274

DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD

In the result, this appeal of the assessee is allowed

ITA 27/RAN/2024[2018-19]Status: DisposedITAT Ranchi30 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 143(3)Section 263

275 Taxman 408 (Karnataka) [16-09-2020] wherein it was held that inadequacy of enquiry conducted by the Assessing Officer wherein the assessee has filed all the ITA 27/Ran/2024 Devprabha Construction P Ltd. Vs PCIT details as required by the Assessing Officer, the Commissioner could not have set aside the assessment order merely on the ground of inadequacy of enquiry

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JT. CIT, TDS,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

6
Search & Seizure6
Section 2634
ITA 75/RAN/2024[08-09]Status: DisposedITAT Ranchi29 Apr 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 194ASection 201Section 271CSection 273BSection 40

disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JCIT TDS, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 77/RAN/2024[2010-11]Status: DisposedITAT Ranchi29 Apr 2025AY 2010-11

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 194ASection 201Section 271CSection 273BSection 40

disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation

M/S. BHARAT COKING COAL LIMITED,,DHANBAD vs. JCIT, TDS CIRCLE,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

ITA 76/RAN/2024[09-10]Status: DisposedITAT Ranchi29 Apr 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 194ASection 201Section 271CSection 273BSection 40

disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation

NEERAJ KUMAR SINHA,JAMSHEDPUR vs. ITO WARD-1(1), JAMSHEDPUR

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

ITA 291/RAN/2024[2020-21]Status: DisposedITAT Ranchi08 Oct 2025AY 2020-21

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayneeraj Kumar Sinha, I.T.O., Prop.-M/S Neeraj Engineering, Chota Ward-1(1), Vs. Ghamaria, Saraikela-Kharsawan, Jamshedpur. Jamshedpur-832108 (Jharkhand) Pan No. Bopps 2885 K Appellant/ Assessee Respondent/ Revenue

Section 143(1)Section 143(1)(a)Section 143(3)Section 154

disallowances of the PF and ESI. It was a submission that the issue is now squarely covered by the decision of the Hon'ble Supreme Court in the case of Checkmate Services Private Limited Vs CIT reported in (2022) 143 taxmann.com 178 (SC). 5. A perusal of the written submission filed by the assessee shows that the assessee's claim

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1, DHANBAD

In the result, this appeal filed by the assessee is allowed

ITA 127/RAN/2018[11-12]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

section 275 since appeal filed for quantum was pending before Hon'ble ITAT for hearing. U. A.O. Imposed penalty without considering merits of the addition. 2. For that Ld. A.O. initiated penalty proceeding as per assessment order which states that - "that the penalty proceeding U/s 271 (1) (C) initiated". In the notice BCCL Vs ACIT & ors 5 appeals of penalty

M/S BHARAT COKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

In the result, this appeal filed by the assessee is allowed

ITA 124/RAN/2018[09-10]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

section 275 since appeal filed for quantum was pending before Hon'ble ITAT for hearing. U. A.O. Imposed penalty without considering merits of the addition. 2. For that Ld. A.O. initiated penalty proceeding as per assessment order which states that - "that the penalty proceeding U/s 271 (1) (C) initiated". In the notice BCCL Vs ACIT & ors 5 appeals of penalty

M/S BHARAT COKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

In the result, this appeal filed by the assessee is allowed

ITA 128/RAN/2018[12-13]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

section 275 since appeal filed for quantum was pending before Hon'ble ITAT for hearing. U. A.O. Imposed penalty without considering merits of the addition. 2. For that Ld. A.O. initiated penalty proceeding as per assessment order which states that - "that the penalty proceeding U/s 271 (1) (C) initiated". In the notice BCCL Vs ACIT & ors 5 appeals of penalty

M/S BHARAT COKING COAL LTD ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, this appeal filed by the assessee is allowed

ITA 125/RAN/2018[10-11]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

section 275 since appeal filed for quantum was pending before Hon'ble ITAT for hearing. U. A.O. Imposed penalty without considering merits of the addition. 2. For that Ld. A.O. initiated penalty proceeding as per assessment order which states that - "that the penalty proceeding U/s 271 (1) (C) initiated". In the notice BCCL Vs ACIT & ors 5 appeals of penalty

M/S BHARAT COKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

In the result, this appeal filed by the assessee is allowed

ITA 121/RAN/2018[07-08]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

section 275 since appeal filed for quantum was pending before Hon'ble ITAT for hearing. U. A.O. Imposed penalty without considering merits of the addition. 2. For that Ld. A.O. initiated penalty proceeding as per assessment order which states that - "that the penalty proceeding U/s 271 (1) (C) initiated". In the notice BCCL Vs ACIT & ors 5 appeals of penalty

M/S BHARAT COKING COAL LIMITED ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, this appeal filed by the assessee is allowed

ITA 122/RAN/2018[08-09]Status: DisposedITAT Ranchi07 Jul 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 271Section 271(1)(c)Section 274Section 275

section 275 since appeal filed for quantum was pending before Hon'ble ITAT for hearing. U. A.O. Imposed penalty without considering merits of the addition. 2. For that Ld. A.O. initiated penalty proceeding as per assessment order which states that - "that the penalty proceeding U/s 271 (1) (C) initiated". In the notice BCCL Vs ACIT & ors 5 appeals of penalty