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.

21 results for “disallowance”+ Section 234Cclear

Sorted by relevance

Mumbai1,256Delhi866Bangalore582Ahmedabad202Kolkata159Chennai116Jaipur107Hyderabad83Pune74Nagpur50Indore45Rajkot32Raipur30Allahabad28Lucknow22Surat21Chandigarh21Agra18Karnataka14Jodhpur9Dehradun9Visakhapatnam8Amritsar7Patna4SC3Cochin2Cuttack2Jabalpur2Telangana2Ranchi1Punjab & Haryana1Panaji1Guwahati1Calcutta1

Key Topics

Section 80I30Section 14821Section 143(3)19Addition to Income19Disallowance15Section 254(1)14Deduction14Section 234A11Section 271(1)(c)10Section 54F

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

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

ITA 503/AHD/2015[2010-11]Status: DisposedITAT Surat24 Apr 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

234C ought to be levied as per the return of income. 11. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234D of the Act without appreciating the fact that interest under the said section cannot be levied pursuant

Showing 1–20 of 21 · Page 1 of 2

10
Reopening of Assessment10
Section 234B9

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

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

ITA 504/AHD/2015[2011-12]Status: DisposedITAT Surat24 Apr 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

234C ought to be levied as per the return of income. 11. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234D of the Act without appreciating the fact that interest under the said section cannot be levied pursuant

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

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

ITA 502/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

234C ought to be levied as per the return of income. 11. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234D of the Act without appreciating the fact that interest under the said section cannot be levied pursuant

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

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

ITA 500/AHD/2015[2007-08]Status: DisposedITAT Surat24 Apr 2023AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

234C ought to be levied as per the return of income. 11. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234D of the Act without appreciating the fact that interest under the said section cannot be levied pursuant

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

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

ITA 501/AHD/2015[2008-09]Status: DisposedITAT Surat24 Apr 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

234C ought to be levied as per the return of income. 11. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234D of the Act without appreciating the fact that interest under the said section cannot be levied pursuant

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

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

ITA 1935/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

234C ought to be levied as per the return of income. 11. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234D of the Act without appreciating the fact that interest under the said section cannot be levied pursuant

DHANSUKHLAL RAMANBHAI MALI,SURAT vs. INCOME TAX OFFICER, WARD2(3)(1), SURAT

In the result, this appeal of assessee is allowed for statistical purposes only

ITA 39/SRT/2023[2014-15]Status: DisposedITAT Surat05 Jul 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Dhansukhlal Ramanbhai Mali, I.T.O., 10, Mali Faliya, Mota Varachha, Ward-2(3)(1), Vs. Surat. Surat. Pan: Aqppm 7151 B Appellant Respondednt

Section 131Section 144ASection 234ASection 254(1)Section 271(1)(c)Section 54ESection 54F

disallowing claim of exemption U/s 54F of the Act from the income of Long Term Capital Gain received on sale of land at Mota Varachha, Surat though a residential house was constructed by utilizing sale consideration received on sale of land and thereby fulfilling all the relevant conditions as prescribed under Section 54F of the Act. On the facts

GUJARAT NARMADA VALLEY FERTILIZERS AND CHEMICALS LTD.,BHARUCH vs. DEPUTY COMMISSINER OF INCOME TAX , CIRCLE 2(1)(1), VADODARA

In the result, ground no.3 raised by the assessee is allowed for statistical purposes

ITA 13/SRT/2023[2008-09]Status: DisposedITAT Surat18 Apr 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.13/Srt/2023 "नधा"रण वष"/Assessment Year: (2008-09) (Virtual Hearing) Gujarat Narmada Valley Deputy Commissioner If Income- Fertilizers & Chemicals Limited, Tax, Circle -2(1)(1), Room No. 403, 4Th Floor, Aaykar Bhavan, P.O. Narmadanagar, Bharuch- – Vs. 392015. Race Course Circle, Vadodara- 390 007 (""थ" /Respondent) (अपीलाथ" /Appellant) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg8372Q िनधा"रती की ओर से /Appellant By Shri Yogesh Shah, Ar राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing 11/04/2023 घोषणा की तारीख/Date Of Pronouncement 18/04/2023

Section 143(3)Section 234CSection 234D

section 143(3) r.w.s. 254 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). 2. The grounds of appeal raised by the assessee are as follows: “1. The order passed by the Commissioner of Income tax (Appeals) (“CIT(A)”) is bad in law as the order was passed before the expiry of time granted in notice issued

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

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

ITA 102/SRT/2023[2012-13]Status: DisposedITAT Surat31 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

section 28 but the disallowance of expenditure was done rightly applying principles laid down u/s 37 (1) of the Act. 5. Ld. CIT (A) (NFAC) erred in law and on facts in rejecting the submissions of the assessee that payment of final sugarcane price to the members after completion of the sugarcane season is consistently followed by the assessee society

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

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

ITA 103/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

section 28 but the disallowance of expenditure was done rightly applying principles laid down u/s 37 (1) of the Act. 5. Ld. CIT (A) (NFAC) erred in law and on facts in rejecting the submissions of the assessee that payment of final sugarcane price to the members after completion of the sugarcane season is consistently followed by the assessee society

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

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

ITA 104/SRT/2023[2014-15]Status: DisposedITAT Surat31 Oct 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

section 28 but the disallowance of expenditure was done rightly applying principles laid down u/s 37 (1) of the Act. 5. Ld. CIT (A) (NFAC) erred in law and on facts in rejecting the submissions of the assessee that payment of final sugarcane price to the members after completion of the sugarcane season is consistently followed by the assessee society

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, the ground No

ITA 267/SRT/2022[2012-13]Status: DisposedITAT Surat25 Apr 2023AY 2012-13

Bench: Shri Pawan Singh(Virtual Hearing) Shri Gordhanbhai R. Asodaria, A.C.I.T., 8, Raghuvir Bunglow, City Light Road, Central Circle-3, Vs. Parle Point, Surat-395007. Surat. Pan No. Abapa 6910 G Appellant/ Assessee Respondent/ Revenue

Section 10Section 139(1)Section 143(3)Section 147Section 148Section 14ASection 234ASection 254(1)Section 271(1)(c)

234C and 234D and when no such interest is chargeable. It may be deleted. 4. In law and in the facts and circumstances of the assessee’s case, the ld. CIT(A) has grossly erred in dismissing ground No. 2 of the assessee’s appeal before him challenging initiation of penalty proceedings u/s 271(1)(c) on the ground that

MANISH BHOGILAL SHAH,MUMBAI vs. INCOME TAX OFFICER-3, NAVSARI, NAVSARI

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

ITA 687/SRT/2025[2017-18]Status: DisposedITAT Surat27 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.687/Srt/2025 िनधा"रण वष" /Assessment Year : 2017-18 Manish Bhogilal Shah The Income Tax Officer-3 बनाम/ 6/B, Crown Mansion Navsari – 396 445 V/S. Ground Floor Forjeet Street, Cross Lane, Mumbai – 400 026 "थायी लेखा सं./Pan: Acqps 6699 F (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee By : Shri Himanshu Gandhi, Ca Revenue By : Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 08 /12/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /02/2026 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: Manish Bhogilal Shah Vs. Ito Asst. Year : 2017-18 2

For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri Ajay Uke, Sr.DR
Section 147Section 234ASection 250Section 271ASection 68Section 69C

234C and 234D of the Income Tax Act, 1961. 2. Ground 8. On the facts and circumstances of the case and in law, the Ld.CIT(A) erred in confirming invocation of penalty provisions under Section 271AAC, 270A and 272A(1)(d) of the Income Tax Act, 1961. 3. Ground 9. Appellant craves leave to add further grounds OR to amend

M/S. SHASHVAT JEWELS PVT. LTD.,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2),, SURAT

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

ITA 3364/AHD/2016[2007-08]Status: DisposedITAT Surat06 Feb 2020AY 2007-08

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No3364/Ahd/2016 िनधा"रण वष"/Assessment Year:2007-08 M/S. Shashvat Jewels Pvt. Deputy Commissioner Of Ltd., Income-Tax, 6/1468, Shashvat House, Circle-2(1)(2) Surat Kansara Street, Mahidharpura, Surat 395003 Pan:Aajcs 9790D अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 133(6)Section 143Section 148Section 68

disallow the 100% bogus purchases. It is obvious that there cannot be any sales without purchases. We find that the quantity records are maintained. We further notice that the Hon`ble Jurisdictional High Court in the case of Mayank Diamonds Pvt. Ltd. v. ITO [Tax Appeal No. 200 of 2003] dated 17.11.2014 wherein the Hon`ble High Court has observed

MOHAMMEDALTAF ABDULKADAR MEMON,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(1) AND DCIT,CPC, SURAT

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

ITA 151/SRT/2023[2016-17]Status: DisposedITAT Surat27 Jun 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Mohammedaltaf Abdulkadar Memon, I.T.O. 4/4478 Taiyabi Street, Ward- 2(2)(1), Vs. Zampa Bazar, Surat & Dcit, Cpc Surat-395003. Bangalore) Pan: Ahzpm 3224 E Appellant Respondednt

Section 143(1)Section 154Section 234BSection 254(1)Section 44A

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) [in short the ld. CIT(A)] dated 11/01/2023 for the Assessment Year (AY) 2016-17. The assessee has raised following grounds of appeal

NIRALKUMAR K. SHAH,VALSAD vs. ITO, WARD-6,, VAPI

In the result, the grounds of appeal raised by the assesse is allowed

ITA 776/SRT/2018[2014-15]Status: DisposedITAT Surat27 Feb 2023AY 2014-15

Bench: Shri Pawan Singh(Virtual Hearing) Niralkumar K Shah, I.T.O., B-001, Sharddha Co.Op Hsg. Soc., Ward-6, Vs. Gunan Road, Ta-Pardi, Valsad. Vapi. M. No. 9913800836 E Mail-Parinshahca@Gmail.Com Pan No. Bvjps 2700 J Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 234BSection 254(1)

disallowance of commission income in case of assessee would lead to double taxation which is against the principle of natural justice. It be so held now. 5. Charging of interest u/s 234B and 234C of the Act. 6. The order passed in illegal and without observing principle of natural justice and required to be quashed. It be so held

SHAUKET HUSSAIN M PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(9), SURAT

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

ITA 250/SRT/2018[2012-13]Status: DisposedITAT Surat16 May 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shaukethussain M Patel, I.T.O., A-504, Sanjay Residency, Ward-1(3)(9), Vs. Causeway Road, Room No. 509, 5Th Floor, Rander, Aayakar Bhavan, Majura Gate, Surat-395009. Surat-395001. Pan No. Artpp 2101 R Appellant/ Assessee Respondent/ Revenue

Section 144Section 234ASection 254(1)Section 271(1)(c)Section 50CSection 50C(2)Section 54F

234C of the Act is unjustified. 8. Initiation of penalty u/s 271(1)(c) of the Act is unjustified. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 2. At the outset of hearing, the learned Authorised

SANJAYKUMAR ARVINDBHAI RUPARELIYA L/H ARVINDBHAI BALUBHAI RUPARELIYA,SURAT vs. ITO, WARD 3(1)(2), SURAT

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 1305/SRT/2024[2015-16]Status: DisposedITAT Surat18 Jul 2025AY 2015-16

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 143(3)Section 234BSection 250Section 54B

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 17.10.2024 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [in short ‘CIT(A)’] for the Assessment Year (AY) 2015-16, which in turn arises from the assessment order passed by Assessing Officer (in short

KIRIT BABUBHAI JHAVERI,SURAT vs. ACIT, CIRCLE-2(2), SURAT, SURAT

In the result, the appeal is allowed for statistical purposes, subject to the of cost of Rs

ITA 52/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.52/Srt/2024 Assessment Year: 2015-16 (Hybrid Hearing) Kirit Babubhai Jhaveri, Vs. Acit, 22, Zaveri Bungalow, Opp – Circle – 2(2), Meghna Park, City Light Road, Surat Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabpz4942P (Appellant) (Respondent)

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 54Section 54B

section 250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 13.11.2023 by the Commissioner of Income-tax (Appeals), [in short, “the CIT(A)”] for the assessment year (AY) 2015-16, which in turn arises out of assessment order passed by the Assessing Officer (in short, ‘AO’) u/s. 143(3) of the Act on 21.12.2017. 2. Grounds

LEXUS SOFTMAC,SURAT vs. DCIT, CIRCLE1(1)(1), SURAT

In the result, assessee’s appeal ITA No

ITA 702/SRT/2024[2014-15]Status: DisposedITAT Surat25 Sept 2025AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.702 & 703/Srt/2024 Ays: (2014-15 &2015-16) (Hybrid Hearing) Lexus Softmac, Deputy Commissioner Of F -3 To F-6, Gujarat Hira Bourse, Income-Tax, Circle 1(1)(1), बनाम/ Gems & Jewellery Park, Surat Room No.108, Vs. Ichchhapore, Aayakar Bhawan, Majura Surat - 394510 Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabfl 0495 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K Kapadia, C.A. राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 19/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 69C

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) both dated 20.05.2024 by the National Faceless Appeal Centre, Delhi/ Ld. Commissioner of Income Tax (Appeals) [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 and 2015-16, which in turn arose out of separate assessment orders passed by the Assessing Officer (in short