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3 results for “disallowance”+ Section 234Aclear

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Key Topics

Section 54F5Section 143(1)3Section 143(2)2Section 234A2Section 542Section 1482

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, the appeal fails and the same is hereby dismissed

ITA 178/VIZ/2018[2010-2011]Status: HeardITAT Visakhapatnam28 Mar 2022AY 2010-2011

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power Of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [Pan : Atcpa6413A] (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri SPG Mudaliar, DR
Section 143(2)Section 148Section 195Section 201(1)Section 234ASection 54Section 54F

234A; 234B and 234C and the Id. CIT (Appeals) is not correct in confirming the levy/charge of interest. 3. The above grounds are mutually exclusive and without prejudice to one another. 4. The appellant craves leave to add to, amend, alter, modify, delete all or any of the above grounds appeal. 3. Brief facts of the case are that

ANDHRA PAPER LIMITED,RAJAHMUNDRY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY

In the result, appeal of the assessee is dismissed

ITA 349/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.349/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2020-21) Vs. Acit – Circle -1 Andhra Paper Limited 14-6-9, Admin Office Veerabhadrapuram Kateru Road Rajahmundry-533101 Sri Ramnagar S.O. (Rajahmundry) Andhra Pradesh Rajahmundry (Urban) East Godavari – 533105 Andhra Pradesh [Pan: Aaact8849D]

Section 142(1)Section 143(2)Section 143(3)Section 92C

section 234A of the Act amounting to Rs. 47,937/- without considering that the return of income has been furnished within the due date prescribed for the year under consideration. 11. The Appellant craves leave to add to and/ or amend, alter, modify or rescind the grounds hereinabove before or at the time of hearing of the appeal.” 10. Ground

VENKATA SATYA LAKSHMI KANTHA RAO GRANDHI,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal filed by the assessee is dismissed

ITA 93/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam27 Feb 2025AY 2021-22

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.93/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2021-22) Venkata Satya Lakshmi Kantha Rao V. Dcit, Grandhi, Circle-1(1), Guntur. Guntur. [Pan: Aatpn3851F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 234ASection 234CSection 36(1)(va)

section 36(1)(va) of the Act, the CPC is within its powers to disallow a wrong claim made by the assessee while filing the return of income which is apparent on record. Accordingly, this ground raised by the assessee is dismissed. 9. Regarding Ground No.5, the assessee has challenged the levy of interest U/s. 234A