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.

260 results for “disallowance”+ Section 45(3)clear

Sorted by relevance

Mumbai5,300Delhi4,705Bangalore1,716Chennai1,478Kolkata1,253Ahmedabad1,096Hyderabad615Jaipur608Indore418Pune363Chandigarh307Surat260Raipur223Cochin215Rajkot198Visakhapatnam155Nagpur152Karnataka152Cuttack139Amritsar127Lucknow106Allahabad78Guwahati56Jodhpur55Ranchi55Calcutta46SC39Agra36Patna36Telangana36Dehradun25Panaji22Jabalpur19Kerala18Varanasi15Orissa4Punjab & Haryana4Rajasthan3H.L. DATTU S.A. BOBDE1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Himachal Pradesh1Bombay1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)119Addition to Income81Disallowance52Section 26349Deduction37Section 80I32Section 14826Section 254(1)21Section 6818Section 145(3)

MURTUJA HUSAINBHAI HIRANI,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 3, , NAVSARI

In the result, the appeal of the assessee is allowed

ITA 196/SRT/2023[2014-15]Status: DisposedITAT Surat26 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.196/Srt/2023 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Murtuja Hussainbhai Hirani, Vs. The Ito, Ward-3, Prop. Of R. K. Bullion, Navsari Shop No.5, Pranav Chamber Madhumati, Navsari – 396445, Gujarat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aciph3680D Appellant By Shri Rasesh Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr 09/06/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

45,738/- under section 40A(3) is deleted." 35. In case of Gurdas Garg (supra), the matter which came up for consideration before the Hon'ble Punjab & Haryana High Court, the facts of the case are pari materia to the instant case and the ratio of the said decision clearly applies in the instant case. In that case, the facts

Showing 1–20 of 260 · Page 1 of 13

...
16
Section 4016
Reopening of Assessment11

HETAL RAMANLAL SHAH,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2),, SURAT

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

ITA 2188/AHD/2014[2008-09]Status: DisposedITAT Surat30 Apr 2019AY 2008-09

Bench: Shri Ram Lal Negi & Shri O. P. Meena

Section 143Section 145Section 145(3)Section 40A(3)Section 40A(3)(a)Section 40A(3)(b)

section 40A(3)(a) and disallowance of Rs.15,45,212/- under section 40A(3)(b) of the Act. 3. Brief

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance under section 80IA of the Act. 9. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). The Ld. Senior Counsel for the assessee vehemently argued that the claim

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

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance under section 80IA of the Act. 9. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). The Ld. Senior Counsel for the assessee vehemently argued that the claim

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

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance under section 80IA of the Act. 9. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). The Ld. Senior Counsel for the assessee vehemently argued that the claim

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance under section 80IA of the Act. 9. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). The Ld. Senior Counsel for the assessee vehemently argued that the claim

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance under section 80IA of the Act. 9. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). The Ld. Senior Counsel for the assessee vehemently argued that the claim

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

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance under section 80IA of the Act. 9. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). The Ld. Senior Counsel for the assessee vehemently argued that the claim

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

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance under section 80IA of the Act. 9. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). The Ld. Senior Counsel for the assessee vehemently argued that the claim

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

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

disallowance under section 80IA of the Act. 9. We find that during the original scrutiny assessment, the Assessing Officer examined the claim of deduction under section 80IA of the Act. The Assessing Officer while recording reasons recorded extracted in para-6.1 in the order of Ld. CIT(A). The Ld. Senior Counsel for the assessee vehemently argued that the claim

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

3) read with section 147 of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in reducing from the "profits and gains of the business" an amount of Rs.32,29,316/- in respect of interest income earned on fixed deposit with Bank

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

3) read with section 147 of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in reducing from the "profits and gains of the business" an amount of Rs.32,29,316/- in respect of interest income earned on fixed deposit with Bank

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

3) read with section 147 of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in reducing from the "profits and gains of the business" an amount of Rs.32,29,316/- in respect of interest income earned on fixed deposit with Bank

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

3) read with section 147 of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in reducing from the "profits and gains of the business" an amount of Rs.32,29,316/- in respect of interest income earned on fixed deposit with Bank

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

3) read with section 147 of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in reducing from the "profits and gains of the business" an amount of Rs.32,29,316/- in respect of interest income earned on fixed deposit with Bank

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

3) read with section 147 of the Act. 6. On the facts and in the circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in reducing from the "profits and gains of the business" an amount of Rs.32,29,316/- in respect of interest income earned on fixed deposit with Bank

ASST. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. AALIDHAARA TEXTOOL ENGINEERS PVT. LTD, SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 288/SRT/2022[2018-19]Status: DisposedITAT Surat20 Nov 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

45,93,255/-. (2) On the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in placing reliance on the decision of the Hon'ble Jurisdictional High Court and. Hon'ble Supreme Court in the case of in PCIT Vs. Sintex Industries Ltd. (82 Taxmann.com) 428 and his predecessor's decision in the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2, SURAT vs. M/S AALIDHAR TEXTOOL ENGINEERS PVT. LTD., SURAT

In the result, the grounds of appeal raised by Revenue are partly allowed

ITA 226/SRT/2023[2017-18]Status: DisposedITAT Surat20 Nov 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133(6)Section 14ASection 254(1)Section 80G

45,93,255/-. (2) On the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in placing reliance on the decision of the Hon'ble Jurisdictional High Court and. Hon'ble Supreme Court in the case of in PCIT Vs. Sintex Industries Ltd. (82 Taxmann.com) 428 and his predecessor's decision in the assessee

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)

45. We have considered the rival submission of the parties and find that Assessing Officer made the addition of differential amount @ 3% and worked out the disallowance of interest of Rs.22,06,072/-. The Ld. CIT(A) deleted the addition by taking view that most of the loans were advanced prior to assessment year 2010-11 and the loans were

M/S. UNITED SALT WORKS,BHARUCH vs. ITO, WARD 1(3), BHARUCH

In the result, the grounds of appeal raised by assessee

ITA 208/SRT/2020[2014-15]Status: DisposedITAT Surat28 Sept 2022AY 2014-15

Bench: Shri Pawan Singhआ.अ.सं./Ita No.208/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) M/S United Salt Works Income Tax Officer, 9, Pruthvi Nagar, 1St Floor, Ward-1(3), 2Nd Floor, Above Vs Station Road, Bharuch- Bank Of Baroda Building, 392001 Station Road, Bharuch- Pan : Aaafu 4725 A 392001 अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(3)Section 2(45)Section 254(1)

3) and the expense of Rs.5,36,100/- is disallowed. 4. Aggrieved by the additions / disallowances assessee filed its appeal before Ld. CIT(A). Before Ld. CIT(A) the assessee reiterated similar submission as made before the Assessing Officer. The Ld. CIT(A) after considering the submission of assessee upheld the action of the Assessing Officer