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65 results for “disallowance”+ Section 120(4)(b)clear

Sorted by relevance

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Key Topics

Section 26352Section 10(37)46Section 143(3)44Addition to Income28Exemption27Disallowance22Section 143(2)17Deduction14Section 54B13Section 14A

N.R. AGARWAL INDUSTRIES LTD.,,VAPI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,, SURAT

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

disallowance of sale of power eligible for deduction under section 80IA (Ground no. 2 in revenue’s appeal for A.Y. 2008-09 to 2013-14). The learned senior counsel for the assessee submits that the AO in its alternate contention has denied deduction under section 80IA(4) on sale of steam on the ground that steam is not power. This

Showing 1–20 of 65 · Page 1 of 4

12
Section 271(1)(c)10
Section 254(1)9

THE ACIT, VAPI CIRCLE,, VAPI vs. M/S. N.R. AGARWAL INDUSTRIES LTD.,, VAPI

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

disallowance of sale of power eligible for deduction under section 80IA (Ground no. 2 in revenue’s appeal for A.Y. 2008-09 to 2013-14). The learned senior counsel for the assessee submits that the AO in its alternate contention has denied deduction under section 80IA(4) on sale of steam on the ground that steam is not power. This

BALMUKUND M VAISHNAV,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

4) On the facts and the circumstance of the case the Commissioner of Income Tax (Appeal) erred in confirming addition u/s 69C treating the certain purchases made as ingenuine without appreciating that the said purchases were duly ITA Nos. 204 &205/SRT/2019 Balmukund M. Vaishnav recorded in the books of accounts and the payments were made through account payee cheques

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

ITA 453/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

Disallowance confirmed 2013-14 Rs.7,37,44,213/- Rs.36,87,210/- 12. In the result the appeal is partly allowed.” 10. Aggrieved by the order of Ld. CIT(A), the Revenue is in appeal before us and assessee has also filed additional ground under Rule 11 read with Rule 27 of the ITAT Rules, which is reproduced below for ready

M/S SUMILON INDUSTRIES PVT. LTD.,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal of the assessee is allowed

ITA 87/SRT/2022[2017-18]Status: DisposedITAT Surat10 Feb 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.87/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) M/S Sumilon Industries Pvt. Principal Commissioner Of Ltd. 6-121-A, Vairagini Wadi, Income-Tax-1, Aaykar Bhavan, Vs. Delhi Gate, Surat-395003 Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs3567 L (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Mukund Bakshi, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri Mukund Bakshi, C.AFor Respondent: Shri Ashok B. Koli, CIT-D.R
Section 14Section 143(3)Section 14ASection 263

4. Further we would like to submit that the company has actually not earned any exempt income during the year under consideration. 5. Hence, we would like to submit that disallowance under Section 14A is generally made with respect to expenditure which is already claimed to be a deduction for earning the exempt income in the subject case, our company

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

disallowance of alleged unaccounted job work receipt by assessee. Hence, ground No.1 to 4 raised by Revenue are dismissed. 18. Considering the fact that we have upheld the action of ld CIT(A) hence, sole ground of appeal raised by assessee in its appeal is also dismissed. In the result, assessees appeal is dismissed.” 8. Since, the issue is squarely

PREMILABEN M. BHANDARI,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, RANGE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1691/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI MOHANBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1571/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI ISHWARBHAI M. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1562/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

VASANTBHAI MOHANBHAI BHANDHARI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(4),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1690/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI PRADIPKUMAR A. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1572/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI BALWANTRAY M. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 453/AHD/2017[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI NAVNITBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1570/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI DINESHCHANDRA C. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1563/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI SATISHBHAI M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1566/AHD/2016[2009-10]Status: DisposedITAT Surat13 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI PRAVINKUMAR M. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1565/AHD/2016[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI SAMEERKUMAR J. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1568/AHD/2016[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016

SHRI CHAMPAKBHAI K. PATEL,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

ITA 626/AHD/2017[2008-09]Status: DisposedITAT Surat13 Dec 2019AY 2008-09

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

Section 10(37)

120, Tekro Faliya, Dindoli, Surat [PAN: AUQPP 4342 Q] 7 1570/Ahd/2016 2009-10 Shri Navnitbhai M Patel, V. DCIT, Circle-2(3), Surat Patel Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4381 F] 8 1571/Ahd/2016 2009-10 Mohanlal M. Patel, Patel V. DCIT, Circle-2(3), Surat Falia, Dindoli Gam, Udhna, Surat [PAN: AOKPP 4382 G] 9 1572/Ahd/2016