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8 results for “disallowance”+ Section 747clear

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Key Topics

Section 118Addition to Income8Section 143(3)7Section 12A7Section 143(1)4Section 103Section 254(1)2Section 44A2Section 682Unexplained Cash Credit

ITO, WARD-2(3)(6), SURAT vs. DHAVAL KIRTIBHAI SHAH, SURAT

In the result, appeals in ITA No

ITA 147/SRT/2020[2012-13]Status: DisposedITAT Surat25 May 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपील./Itano.147/Srt/2020 & Cross Objection No.16/Srt/2020 [Arising Out Of An Ita No.147/Srt/2020] ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) The Income Tax Officer, Vs. Dhaval Kiritbhai Shah, Ward-2(3)(6), Surat. A-1103, Regent Residency, Green City Road, Pal, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Avmps8446H (Assessee) (Respondent / Co-Objector)

Section 144

section 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 31.08.2017. 2. Grounds of appeal raised by the Revenue are as follows: “(i) On the facts and circumstances of the case and in Law, the Ld. CIT(A) has erred in deleting the addition made by the AO on account of excess claim

THE ITO, WARD-1(2)(3),, SURAT vs. SHRI MANOJKUMAR SRINIWAS PACHERIWALA,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 868/AHD/2015[2005-06]Status: Disposed
2
Depreciation2
ITAT Surat
03 Jun 2022
AY 2005-06

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Income Tax Officer, Shri Manojkumar Sriniwas Ward-1(2)(3), Room No.118, Pacheriwala, Prop. Ginni Vs 1Stfloor, Aayakar Bhavan, International, Majura Gate, Surat-395001 4002, Indradhanush Flats, Nr. Chandan Park, B/H Agrasen Bhavan, City Light, Surat-395007 Pan : Abjpp3803 E Appellant / Revenue Respondent / Assessee

Section 133(6)Section 143(3)Section 254(1)Section 44ASection 68

747/-, which is 11.1%. The case was selected for scrutiny. The Assessing Officer while passing the assessment order under section143(3) on 31.12.2007 made addition on account of bogus purchase of Rs.6.72 crores by taking view that purchase are not genuine and that from the parties from whom the assessee has shown purchase were no found at the addresses furnished

SHREE VIMALJIN RELIGIOUS CHARITABLE TRUST,VAPI vs. ASSTT. DIRECTOR OF INCOME TAX, CPC, BENGALURU

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

ITA 239/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 239/Srt/2021 "नधा"रण वष"/Assessment Year: (2016-17) (Physical Court Hearing) Shree Vimaljin Religious Charitable Trust, Vs. The Acit, Cpc, 102, Shantinath Apartment, Nehru Street, Bangaluru. Vapi-396191. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts6046F

Section 10Section 10(23)Section 11Section 12ASection 139Section 143(1)Section 2(15)

747/- and sale of scrap of Rs.1,728/-, totaling Rs.22,05,475/-. These receipts are 'Income' as per definitions in the Act. Chapter III of the Act (Sec 10 to 13B) exempts Income arising to a charitable and religious Trust u/s 11 of the Act i.e. on application of its Income for its objects. This is subject to satisfaction

MUKESH RAJENDRA PRASAD THAKUR,MUMBAI vs. INCOME TAX OFFICER, WARD - 1, VAPI

In the result, appeal of assessee is dismissed

ITA 590/SRT/2023[2016-17]Status: DisposedITAT Surat28 Dec 2023AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.590/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Mukesh Rajendra Prasad Assistant Commissioner Of Thakur Income Tax, Vapi Circle, Vs 3-9-9R Navjivan Society, Room No.708, 7Th Floor, Lamington Road, Mumbai- Fortune Square-Ii, Chala, 400008 Daman Road, Vapi-396191 Pan : Aarpt 3055 D अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 44ASection 68

747/- when your assessee had offer for taxation net profit more than the specified percentage of gross receipt under section 44AD of the IT Act 1961). Mukesh Rajendra Prasad Thakur 2. The learned CIT(A) erred in law and on facts of the case in confirming the decision of Assessing Officer in making addition (of agriculture income of Rs.25

UMESHKUMAR P BANSAL,SURAT vs. ITO, WARD-2(2)(4), SURAT

In the result, ground No.1 raised by the Revenue in ITA

ITA 145/SRT/2020[2012-13]Status: DisposedITAT Surat14 Jul 2023AY 2012-13

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

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 143(3)

747/- should be deleted. 17. We have heard both the parties and carefully gone through the Shri Umeshkumar P. Bansal submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record

ITO, WARD-2(2)(4), SURAT vs. SHRI UMESH P BANSAL, SURAT

In the result, ground No.1 raised by the Revenue in ITA

ITA 154/SRT/2020[2012-13]Status: DisposedITAT Surat14 Jul 2023AY 2012-13

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

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 143(3)

747/- should be deleted. 17. We have heard both the parties and carefully gone through the Shri Umeshkumar P. Bansal submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record

ITO, WARD-2(2)(4), SURAT vs. SHRI UMESH P BANSAL, SURAT

In the result, ground No.1 raised by the Revenue in ITA

ITA 155/SRT/2020[2013-14]Status: DisposedITAT Surat14 Jul 2023AY 2013-14

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

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 143(3)

747/- should be deleted. 17. We have heard both the parties and carefully gone through the Shri Umeshkumar P. Bansal submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record

UMESHKUMAR P BANSAL,SURAT vs. ITO, WARD-2(2)(4), SURAT

In the result, ground No.1 raised by the Revenue in ITA

ITA 146/SRT/2020[2013-14]Status: DisposedITAT Surat14 Jul 2023AY 2013-14

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

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 143(3)

747/- should be deleted. 17. We have heard both the parties and carefully gone through the Shri Umeshkumar P. Bansal submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record