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16 results for “disallowance”+ Section 272(1)(d)clear

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Key Topics

Section 143(3)16Addition to Income7Section 153A6Section 2634Section 69C4Section 40A(2)(b)3Disallowance3Limitation/Time-bar3Condonation of Delay3

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

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

Section 254(1)2
Section 145(3)2
Section 1322
ITA 52/SRT/2022[2015-16]Status: Disposed
ITAT Surat
23 Dec 2022
AY 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

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

ITO, WARD-2(3)(8),, SURAT vs. SHRI SUNIL KUMAR P. JAIN,, SURAT

In the result, the appeal of the assessee is allowed

ITA 1164/AHD/2017[2007-08]Status: DisposedITAT Surat05 Feb 2020AY 2007-08

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1164/Ahd/2017 िनधा"रण वष"/Assessment Year:2012-13 M/S. Supreme Auto, Principal Commissioner Bilimora Road, National Of Income-Tax- Valsad Highway No.8, Samroli, At Chikhli, Navsari 396 521 Pan: Aamfs 3499 K अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 143(3)Section 263Section 40A(2)(b)

D E R PER O. P. MEENA, AM: 1. This appeal filed by the assessee is directed against the order of Learned Principal Commissioner of Income-tax- Valsad [in short “the Pr. CIT ”] dated 17.03.2017 pertaining to Assessment Year 2012- 13 passed under section 263 of Income Tax Act,1961 ( in short ‘the Act’). 2. By way of ground

MAYUR ASHESHBHAI JOSHI PROP. SHRUSHTI ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD, - 2(3)(8), SURAT

In the result the ground No

ITA 170/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

D E R PER DR. A. L. SAINI, AM: This is bunch of eight appeals, pertaining to Assessment Year (AY) 2013- 14, filed by the different assessees and Revenue, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat which in turn arise out of separate assessment orders passed by the Assessing Officer under

ITO, WARD -2(3)(8), SURAT vs. SHRI MAYUR ASHESHBHAI JOSHI, SURAT

In the result the ground No

ITA 66/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

D E R PER DR. A. L. SAINI, AM: This is bunch of eight appeals, pertaining to Assessment Year (AY) 2013- 14, filed by the different assessees and Revenue, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat which in turn arise out of separate assessment orders passed by the Assessing Officer under

ITO, WARD 2(3)(8), SURAT vs. SHRI PARAG NARESHBHAI MEHTA, SURAT

In the result the ground No

ITA 65/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

D E R PER DR. A. L. SAINI, AM: This is bunch of eight appeals, pertaining to Assessment Year (AY) 2013- 14, filed by the different assessees and Revenue, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat which in turn arise out of separate assessment orders passed by the Assessing Officer under

SONU DHARMICHAND BAFNA PROP. OF BRIGHT DIAMONDS,SURATY vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

ITA 167/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

D E R PER DR. A. L. SAINI, AM: This is bunch of eight appeals, pertaining to Assessment Year (AY) 2013- 14, filed by the different assessees and Revenue, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat which in turn arise out of separate assessment orders passed by the Assessing Officer under

INCOME TAX OFFICER, WARD -2(3)(8), SURAT vs. SHRI SONU DHARMICHAND BAFNA,, SURAT

In the result the ground No

ITA 48/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

D E R PER DR. A. L. SAINI, AM: This is bunch of eight appeals, pertaining to Assessment Year (AY) 2013- 14, filed by the different assessees and Revenue, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat which in turn arise out of separate assessment orders passed by the Assessing Officer under

PARAG NARESHBHAI MEHTA PROP. OF DEEKSHA TRADING ,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(8), , SURAT

In the result the ground No

ITA 169/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

D E R PER DR. A. L. SAINI, AM: This is bunch of eight appeals, pertaining to Assessment Year (AY) 2013- 14, filed by the different assessees and Revenue, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat which in turn arise out of separate assessment orders passed by the Assessing Officer under

VRAJENDRA JAGJIVANDAS THAKKAR PROP. OF ADITI EXPORTS,SURAT vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

ITA 168/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

D E R PER DR. A. L. SAINI, AM: This is bunch of eight appeals, pertaining to Assessment Year (AY) 2013- 14, filed by the different assessees and Revenue, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat which in turn arise out of separate assessment orders passed by the Assessing Officer under

THE ITO, WARD-2(3)(8),, SURAT vs. SHRI VRAJENDRA JAGJIVANDAS THAKKAR,, SURAT

In the result the ground No

ITA 62/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

D E R PER DR. A. L. SAINI, AM: This is bunch of eight appeals, pertaining to Assessment Year (AY) 2013- 14, filed by the different assessees and Revenue, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), Surat which in turn arise out of separate assessment orders passed by the Assessing Officer under

M/S. R.WADIWALA SECURITIES PVT. LTD.,SURAT vs. THE INCOME TAX OFFICER, WARD 4(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 1566/AHD/2013[2009-10]Status: DisposedITAT Surat12 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.1566/Ahd/2013 िनधा"रणवष"/Assessment Year: 2009-10 M/S. R. Wadiwala Securities Pvt. Ltd., V. Income Tax Officer, 9/2003-04, Limda Chowk Main Road, Ward-4(1), Surat. Surat-395 003. [Pan: Aajpt 4629 F] अपीलाथ" / Appellant ""थ"/Respondent

Section 143(3)

D E R PER O.P.MEENA, AM: 1. This appeal filed by the Assessee is directed against the order of Commissioner of Income-Tax (Appeals)-II, Surat [in short “the CIT(A)”] dated 28-03-2013, for the assessment year 2009-10. 2. Ground No.1 is general in nature and does not require our adjudication. 3. Ground No.2 & 3 relates

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)

1,30,09,514/- out of total addition of Rs. 4,68,34,249/- on account of alleged bogus purchase by estimation of profit at the rate of 5% of alleged bogus purchase. 4. It is therefore prayed that addition made by the Assessing Officer and confirmed by ld. CIT(A) may please be deleted or the matter may please

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)

1,30,09,514/- out of total addition of Rs. 4,68,34,249/- on account of alleged bogus purchase by estimation of profit at the rate of 5% of alleged bogus purchase. 4. It is therefore prayed that addition made by the Assessing Officer and confirmed by ld. CIT(A) may please be deleted or the matter may please

ROOPAM SAREES PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD 2(1)(1), SURAT

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

ITA 272/SRT/2022[2013-14]Status: DisposedITAT Surat30 Mar 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.272/Srt/2022 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) Roopam Sarees Pvt. Ltd., Vs. The Ito, Ward-2(1)(1), Plot No.55, Jay Krishna Mill, Gidc Surat. Pandesara, Surat-395002. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr9748N

Section 133ASection 143(3)Section 69C

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2013-14, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”],National Faceless Appeal Centre (in short ‘ NFAC’), Delhi, dated 28.07.2022, which in turn arises out of an assessment