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80 results for “disallowance”+ Section 133Aclear

Sorted by relevance

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Key Topics

Section 143(3)77Section 26372Addition to Income45Survey u/s 133A33Section 133A32Section 254(1)32Disallowance30Section 6824Section 153C13Section 143(2)

LATE SHRI BHIMSEN DARBARILAL ARORA,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5,, SURAT

In the result, ground no.4 raised by assessee is allowed for statistical purposes

ITA 1706/AHD/2016[2010-11]Status: DisposedITAT Surat22 Feb 2023AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

Section 133ASection 143(3)Section 145(3)Section 68

133A of the Act to take a statement on oath, however there is a provision to take statement and just because oath has administrated does not mean that contents of the statement vitiated on account of oath administrated by the assessee. The Ld. DR also pointed out that if the assessee wants to challenge the statement on oath which

Showing 1–20 of 80 · Page 1 of 4

11
Section 153A11
Bogus Purchases9

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

ITA 90/SRT/2021[2016-17]Status: DisposedITAT Surat25 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263Section 271DSection 40

133A of the Act was carried out on assessee’s business premises. A search and survey action was carried out in SRK Group, Surat on 19.07.2016. The assessee is part of SRK Group. During the course of search and survey proceedings certain incriminating documents for A.Y. 2016-17 & 2017-18 Satyam Textile Park were found and seized. During the search

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

ITA 91/SRT/2021[2017-18]Status: DisposedITAT Surat25 Oct 2021AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263Section 271DSection 40

133A of the Act was carried out on assessee’s business premises. A search and survey action was carried out in SRK Group, Surat on 19.07.2016. The assessee is part of SRK Group. During the course of search and survey proceedings certain incriminating documents for A.Y. 2016-17 & 2017-18 Satyam Textile Park were found and seized. During the search

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 94/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

133A of the Act was carried out on assessee’s business premises. A search and survey action was carried out in SRK Group, Surat on 19.07.2016. The assessee is part of SRK Group. During the course of search (AY 2014-15 to 2016-17) M/s.Amrut Sarovar and survey proceedings certain incriminating documents were found and seized. During the search, certain

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 92/SRT/2021[2014-15]Status: DisposedITAT Surat21 Oct 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

133A of the Act was carried out on assessee’s business premises. A search and survey action was carried out in SRK Group, Surat on 19.07.2016. The assessee is part of SRK Group. During the course of search (AY 2014-15 to 2016-17) M/s.Amrut Sarovar and survey proceedings certain incriminating documents were found and seized. During the search, certain

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 93/SRT/2021[2015-16]Status: DisposedITAT Surat21 Oct 2021AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

133A of the Act was carried out on assessee’s business premises. A search and survey action was carried out in SRK Group, Surat on 19.07.2016. The assessee is part of SRK Group. During the course of search (AY 2014-15 to 2016-17) M/s.Amrut Sarovar and survey proceedings certain incriminating documents were found and seized. During the search, certain

SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 115/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

133A of the Act on 18/02/2014 by the Investigation Wing at Kolkata. The Investigation Wing, Kolkata reported that no such entities were found at such address, therefore, survey authorisation were not executed and no survey was ultimately conducted. During the assessment, notice under Section 133(6) of the Act was issued to all six concerns, replies were received from

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD., SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 122/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

133A of the Act on 18/02/2014 by the Investigation Wing at Kolkata. The Investigation Wing, Kolkata reported that no such entities were found at such address, therefore, survey authorisation were not executed and no survey was ultimately conducted. During the assessment, notice under Section 133(6) of the Act was issued to all six concerns, replies were received from

ACIT, CC-3, SURAT vs. SHRI NARESH NEMCHAND SHAH, SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 197/SRT/2020[2012-13]Status: DisposedITAT Surat29 Jul 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.197/Srt/2020 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Acit, Central Cir.-3, Vs. Naresh Nemchand Shah, Surat. Abhishek House, Bh. Jeevan Bharti School, Kadampali Society, Nanpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrps 0182 J (Assessee)/(Revenue) (Respondent)/(Assessee)

Section 10(38)Section 133(6)Section 143(3)Section 68

section 133A for the Act on 27.1.2015 wherein he had also accepted that they provided bogus LTCG entries through Bakra Prathisthan listed at Kolkata Stock Exchange with the help of Shri Sunil Dokania, controller/manager of scripts. The assessing officer noted that said shares of Bakra Prathisthan were heavily used in providing bogus LTCG entries through market price manipulation mainly

ASSISTANT COMMISSIONER OF INCOME TAX, VALSAD CIRCLE, VALSAD vs. M/S. MANGALDEEP, VALSAD

In the result, appeals in ITA No

ITA 699/SRT/2018[2015-16]Status: DisposedITAT Surat26 Jan 2022AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.699/Srt/2018 ("नधा"रणवष" / Assessment Years: (2015-16) (Virtual Court Hearing) The Acit, Valsad Circle, Vs. M/S. Mangaldeep, 1St Floor, Shankeshwar Complex, Valsad. Dhobiwad, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfm7130L (Appellant) (Respondent) Cross Objection No.11/Srt/2021 [Arising In Ita No.699/Srt/2018] ("नधा"रणवष" / Assessment Years: (2015-16) (Virtual Court Hearing) M/S. Mangaldeep, Vs. The Acit, Valsad Circle, 1St Floor, Shankeshwar Complex, Valsad. Dhobiwad, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfm7130L (Applicant-Co-Objector) (Respondent)

Section 133ASection 143(2)Section 143(3)Section 14ASection 36(1)(va)Section 69A

section 69A of the Act and expenses claimed against the said income were also disallowed. 8.Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A) who has deleted the addition made by the Assessing Officer. Aggrieved, the Revenue is in appeal before us. 9. Shri H. P. Meena, Ld.CIT

THE ITO, WARD-1(1)(3),, SURAT vs. M/S. JAY KESAR BHAVANI DEVELOPERS PVT. LTD.,, SURAT

In the result, this appeal of the revenue is dismissed

ITA 1158/AHD/2017[2008-09]Status: DisposedITAT Surat07 Jul 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) I.T.O., Ward 1(1)(3), M/S Jay Kesar Bhavani Room No. 113, Developers Pvt. Ltd., Vs. Aayakar Bhavan, A-48, Bhulabhai Desai Park, Majura Gate, Laxmikant Ashram Road, Surat. Katargam, Surat-395004. Pan No. Aabcj 6278 P Appellant/ Assessee Respondent/ Revenue

Section 133ASection 143(3)Section 148Section 254(1)

disallowance of interest expenses. Jay Kesar Bhavani Developers P Ltd. 3. On the facts and circumstances of the case, the ld. CIT(A) ought to have upheld the order of the assessing officer. 4. It is, therefore, prayed that the order of the ld. CIT(A) may be set aside and that of assessing Officer may be restored

M/S. JAY KESAR BHAVANI DEVELOPERS PVT.LTD.,SURAT vs. THE ITOI,WD.1(3), SURAT

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

ITA 1196/AHD/2013[2009-10]Status: DisposedITAT Surat13 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1196/Ahd/2013 िनधा"रण वष"/Assessment Year:2009-10 M/S. Jay Kesar Bhavani V. Income Tax Officer, Developers Pvt. Ltd., Ward-1(3) Surat A-48,Kesar Kunj, Shri Bhulabhai Desai Marg, Laxmikant Ashram Road Katargam Surat 395004 Pan:Aabcj 6278 P अपीलाथ" Appellant ""यथ"/Respondent

Section 115JSection 133ASection 143Section 145(3)Section 80I

disallowance deduction of Rs. 5,02,25,387 u/s. 80IB(10) are not pressed before us, by the Learned Counsel on the ground that the original return of income was not filed within statutory period for eligible to make claim of deduction under section 80IB(10) of the Act, ex-consequenti, these grounds of appeal are treated as dismissed

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI NARAYAN LAL SHARMA, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 88/SRT/2017[2007-08]Status: DisposedITAT Surat13 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These group of twenty appeals by four different assessee’s are directed against the different orders of ld. Commissioner of Income tax (Appeals)- 1, 4 & 3, Surat [‘CIT(A)’ for short] for different assessment years. In all appeals, the assessees have raised certain common grounds of appeal

THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT vs. SHRI NAVRATAN JAIN,, MUMBAI

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 201/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These group of twenty appeals by four different assessee’s are directed against the different orders of ld. Commissioner of Income tax (Appeals)- 1, 4 & 3, Surat [‘CIT(A)’ for short] for different assessment years. In all appeals, the assessees have raised certain common grounds of appeal

SHRI NAVRATAN JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 106/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These group of twenty appeals by four different assessee’s are directed against the different orders of ld. Commissioner of Income tax (Appeals)- 1, 4 & 3, Surat [‘CIT(A)’ for short] for different assessment years. In all appeals, the assessees have raised certain common grounds of appeal

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. DILKHUSH BABEL, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 123/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These group of twenty appeals by four different assessee’s are directed against the different orders of ld. Commissioner of Income tax (Appeals)- 1, 4 & 3, Surat [‘CIT(A)’ for short] for different assessment years. In all appeals, the assessees have raised certain common grounds of appeal

SHRI NAVRATAN SINGH JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 258/SRT/2019[2014-15]Status: DisposedITAT Surat13 Apr 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These group of twenty appeals by four different assessee’s are directed against the different orders of ld. Commissioner of Income tax (Appeals)- 1, 4 & 3, Surat [‘CIT(A)’ for short] for different assessment years. In all appeals, the assessees have raised certain common grounds of appeal

SHRI NARAYAN TULSIRAM SHARMA,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(8), SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 265/SRT/2018[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These group of twenty appeals by four different assessee’s are directed against the different orders of ld. Commissioner of Income tax (Appeals)- 1, 4 & 3, Surat [‘CIT(A)’ for short] for different assessment years. In all appeals, the assessees have raised certain common grounds of appeal

SHRI NAVRATAN SINGH JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 105/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These group of twenty appeals by four different assessee’s are directed against the different orders of ld. Commissioner of Income tax (Appeals)- 1, 4 & 3, Surat [‘CIT(A)’ for short] for different assessment years. In all appeals, the assessees have raised certain common grounds of appeal

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. ASHISH MOHAN MAHAWAR, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 122/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These group of twenty appeals by four different assessee’s are directed against the different orders of ld. Commissioner of Income tax (Appeals)- 1, 4 & 3, Surat [‘CIT(A)’ for short] for different assessment years. In all appeals, the assessees have raised certain common grounds of appeal