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499 results for “disallowance”+ Section 254(1)clear

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Key Topics

Section 254(1)83Addition to Income79Disallowance56Section 143(3)51Section 14840Section 14729Section 6829Deduction28Section 26321Section 115B

THE ASSTT. CIT., CIRCLE - 2(2),, SURAT vs. THE SURAT DISTRICT CO. OPERATIVE BANK LTD.,, SURAT

In the result, appeal of assessee for A

ITA 118/SRT/2019[2013-14]Status: DisposedITAT Surat28 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals, out of which one appeal by assessee for assessment year 2012-13 and remaining two appeals by revenue for assessment year 2013-14 & 2014-15 are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-1, Surat [for short

THE SURAT DISTRICT CO. OP. BANK LTD.,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, appeal of assessee for A

Showing 1–20 of 499 · Page 1 of 25

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Section 80P(2)(d)18
Penalty13
ITA 21/AHD/2017[2012-13]Status: DisposedITAT Surat28 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals, out of which one appeal by assessee for assessment year 2012-13 and remaining two appeals by revenue for assessment year 2013-14 & 2014-15 are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-1, Surat [for short

THE ASSTT. CIT., CIRCLE - 2(2),, SURAT vs. THE SURAT DISTRICT CO. OPERATIVE BANK LTD.,, SURAT

In the result, appeal of assessee for A

ITA 119/SRT/2019[2014-15]Status: DisposedITAT Surat28 Jun 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals, out of which one appeal by assessee for assessment year 2012-13 and remaining two appeals by revenue for assessment year 2013-14 & 2014-15 are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-1, Surat [for short

ASSISTANT COMMISSIONER OF INCOME TAX, CIR.2(1)(1), SURAT vs. THE SURAT DISTRICT CO-OP. BANK LTD., SURAT

In the result, ground No.1& 3 raised by the Revenue is dismissed

ITA 131/SRT/2021[2017-18]Status: HeardITAT Surat04 Jul 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Assistant Commissioner The Surat District Co- Of Income Tax, Operative Bank Ltd. Vs Circle-2(1)(1), 1, Kanpith, Lalgate, Surat. Surat-395003 Pan : Aaaat 2985 Q Appellant / Revenue Respondent / Assessee

Section 254(1)Section 36(1)(viia)Section 80P

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 Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 30/06/2021 for the Assessment year 2017-18. The assessee has raised following grounds of appeal: “1 On the facts and circumstances of the case

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

ITA 1531/AHD/2016[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of eight appeals/ cross appeals by assessee as well as Revenue are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-3, Vadodara [for short to as “Ld.CIT(A)”] for assessment year-wise (AY) 2009-10 to Bharuch Dist. Central Co-Op.Bank

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

ITA 1530/AHD/2016[2010-11]Status: DisposedITAT Surat23 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of eight appeals/ cross appeals by assessee as well as Revenue are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-3, Vadodara [for short to as “Ld.CIT(A)”] for assessment year-wise (AY) 2009-10 to Bharuch Dist. Central Co-Op.Bank

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

ITA 641/SRT/2018[2014-15]Status: DisposedITAT Surat23 Jun 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of eight appeals/ cross appeals by assessee as well as Revenue are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-3, Vadodara [for short to as “Ld.CIT(A)”] for assessment year-wise (AY) 2009-10 to Bharuch Dist. Central Co-Op.Bank

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

ITA 1544/AHD/2016[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of eight appeals/ cross appeals by assessee as well as Revenue are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-3, Vadodara [for short to as “Ld.CIT(A)”] for assessment year-wise (AY) 2009-10 to Bharuch Dist. Central Co-Op.Bank

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

ITA 1542/AHD/2016[2009-10]Status: DisposedITAT Surat23 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of eight appeals/ cross appeals by assessee as well as Revenue are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-3, Vadodara [for short to as “Ld.CIT(A)”] for assessment year-wise (AY) 2009-10 to Bharuch Dist. Central Co-Op.Bank

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

ITA 1543/AHD/2016[2010-11]Status: DisposedITAT Surat23 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of eight appeals/ cross appeals by assessee as well as Revenue are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-3, Vadodara [for short to as “Ld.CIT(A)”] for assessment year-wise (AY) 2009-10 to Bharuch Dist. Central Co-Op.Bank

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

ITA 362/SRT/2018[2012-13]Status: DisposedITAT Surat23 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of eight appeals/ cross appeals by assessee as well as Revenue are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-3, Vadodara [for short to as “Ld.CIT(A)”] for assessment year-wise (AY) 2009-10 to Bharuch Dist. Central Co-Op.Bank

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

ITA 1529/AHD/2016[2009-10]Status: DisposedITAT Surat23 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This set of eight appeals/ cross appeals by assessee as well as Revenue are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-3, Vadodara [for short to as “Ld.CIT(A)”] for assessment year-wise (AY) 2009-10 to Bharuch Dist. Central Co-Op.Bank

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

Disallowance confirmed 2013-14 Rs.28,81,47,552/- Rs.1,44,07,377/- 11. In the result the appeal is partly allowed.” ITA Nos. 204 &205/SRT/2019 Balmukund M. Vaishnav 13. Aggrieved by the order of the Ld. CIT(A), the Assessee as well as Revenue are in appeal before us. 14. In these cross appeals, the contention of the Revenue

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 297/SRT/2022[2016-17]Status: DisposedITAT Surat09 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the Revenue are directed against the separate orders of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) all dated 16/08/2022 for the Assessment years (AY) 2013-14, 2016-17 and 2017- 18 respectively

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 298/SRT/2022[2017-18]Status: DisposedITAT Surat09 Jan 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the Revenue are directed against the separate orders of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) all dated 16/08/2022 for the Assessment years (AY) 2013-14, 2016-17 and 2017- 18 respectively

DEPUTY COMMISSIONER OF INCOME TAX, CIR-2(1)(1), BARODA vs. THE BHARUCH DIS CENT CO-OP BANK LTD., BHARUCH

ITA 296/SRT/2022[2013-14]Status: DisposedITAT Surat09 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)Section 36(1)(viia)

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the Revenue are directed against the separate orders of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) all dated 16/08/2022 for the Assessment years (AY) 2013-14, 2016-17 and 2017- 18 respectively

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

ITA 1472/AHD/2017[2007-08]Status: DisposedITAT Surat28 Feb 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by assessee are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-VI, Baroda / Commissioner of Income-tax-3, Vadodara [‘CIT(A)’ for short] dated 10.11.2014, 03.03.2014 & 08.03.2017 for assessment years (AY) 2006-07 & 2007-08 respectively. With the consent of parties

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

ITA 2017/AHD/2014[2007-08]Status: DisposedITAT Surat28 Feb 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by assessee are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-VI, Baroda / Commissioner of Income-tax-3, Vadodara [‘CIT(A)’ for short] dated 10.11.2014, 03.03.2014 & 08.03.2017 for assessment years (AY) 2006-07 & 2007-08 respectively. With the consent of parties

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

ITA 499/AHD/2015[2006-07]Status: DisposedITAT Surat28 Feb 2022AY 2006-07

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

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

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These four appeals by assessee are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-VI, Baroda / Commissioner of Income-tax-3, Vadodara [‘CIT(A)’ for short] dated 10.11.2014, 03.03.2014 & 08.03.2017 for assessment years (AY) 2006-07 & 2007-08 respectively. With the consent of parties

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This batch set of eight appeals by Revenue are directed against the separate orders of ld. Commissioner of Income tax (Appeals)-3, Surat [for short to as “CIT(A)”] dated 11.03.2020, 10.02.2021 & 04.01.2021 for assessment years (AY) 2010- 11,2014-15, 2015-16 & 2017-18 which in turn