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14 results for “disallowance”+ Section 234Cclear

Sorted by relevance

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Key Topics

Section 143(3)17Section 80I15Addition to Income12Section 143(2)10Section 194I10Disallowance10Depreciation8Section 326Section 405

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 4/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

disallowed. Therefore, we set aside the order of the ld.CIT(A) and uphold the addition made by the Assessing Officer. Accordingly, appeal of the Revenue on this ground is allowed. C.O.No.13/VIZ/2016 A.Y.2007-08 29 The assessee filed cross objections or the A.Y.2007-08 and 25 ITA Nos. 4-6/VIZ/2014 C.O.Nos.13-15/VIZ/2016 (The Andhra Pradesh Paper Mills

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

Section 54F5
Section 143(1)4
Deduction4

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 6/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

disallowed. Therefore, we set aside the order of the ld.CIT(A) and uphold the addition made by the Assessing Officer. Accordingly, appeal of the Revenue on this ground is allowed. C.O.No.13/VIZ/2016 A.Y.2007-08 29 The assessee filed cross objections or the A.Y.2007-08 and 25 ITA Nos. 4-6/VIZ/2014 C.O.Nos.13-15/VIZ/2016 (The Andhra Pradesh Paper Mills

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 5/VIZ/2014[2008-09]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

disallowed. Therefore, we set aside the order of the ld.CIT(A) and uphold the addition made by the Assessing Officer. Accordingly, appeal of the Revenue on this ground is allowed. C.O.No.13/VIZ/2016 A.Y.2007-08 29 The assessee filed cross objections or the A.Y.2007-08 and 25 ITA Nos. 4-6/VIZ/2014 C.O.Nos.13-15/VIZ/2016 (The Andhra Pradesh Paper Mills

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

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 the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

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

ITA 199/VIZ/2022[2012-13]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

section 194I of the Act. 6. For these and other grounds that may be urged at the time of appeal hearing, it is prayed that the disallowance / additions made by the AO be restored.” 30. The above grounds of appeal raised by the Revenue for the AY 2009-10 are identical to that of the grounds raised by the Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

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

ITA 200/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

section 194I of the Act. 6. For these and other grounds that may be urged at the time of appeal hearing, it is prayed that the disallowance / additions made by the AO be restored.” 30. The above grounds of appeal raised by the Revenue for the AY 2009-10 are identical to that of the grounds raised by the Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

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

ITA 202/VIZ/2022[2009-10]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

section 194I of the Act. 6. For these and other grounds that may be urged at the time of appeal hearing, it is prayed that the disallowance / additions made by the AO be restored.” 30. The above grounds of appeal raised by the Revenue for the AY 2009-10 are identical to that of the grounds raised by the Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM

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

ITA 198/VIZ/2022[2011-12]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

section 194I of the Act. 6. For these and other grounds that may be urged at the time of appeal hearing, it is prayed that the disallowance / additions made by the AO be restored.” 30. The above grounds of appeal raised by the Revenue for the AY 2009-10 are identical to that of the grounds raised by the Revenue

HINDUSTAN SHIPYARD LIMITED,VISAKHAPATNAM vs. ADDL.COMMISSIONER OF INCOME TAX, RANGE-3, VISAKHAPATNAM

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

ITA 203/VIZ/2022[2011-12]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40

section 194I of the Act. 6. For these and other grounds that may be urged at the time of appeal hearing, it is prayed that the disallowance / additions made by the AO be restored.” 30. The above grounds of appeal raised by the Revenue for the AY 2009-10 are identical to that of the grounds raised by the Revenue

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, 234B and 234C

INCOME TAX OFFICER, WRD-1, BHIMAVARAM vs. YENDANGANDHI LARGE SIZED CO-OPERATIVE SOCIETY LTD, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 243/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.243/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) Income Tax Officer Vs. M/S Yendagandhi Large Sized Ward-1 Co-Operative Society Ltd. Bhimavaram D.No.4-13, K.K.Road Yendagandi, West Godavari Dist [Pan : Aacat0967G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.01/Viz/2023 (Arising Out Of I.T.A.No.243/Viz/2022) (निर्धारण वर्ा / Assessment Year : 2018-19) M/S Yendagandhi Large Sized Co- Income Tax Officer Operative Society Ltd. Ward-1 D.No.4-13, K.K.Road Bhimavaram Yendagandi, West Godavari Dist [Pan : Aacat0967G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Assessee By : Shri G.V.N.Hari, Ar Revenue By : Shri Madhukar Aves, Dr सुिवधई की तधरीख / Date Of Hearing 10.10.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 22.11.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Revenue Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)

234C of the Act. 3. Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A), relying on the decision of Hon’ble Supreme Court in the case of The Mavilayi Service Cooperative Bank Ltd. & Ors. Vs. CIT, Calicut & Ors dated 12.01.2021, allowed the appeal of the assessee. 4. Aggrieved

SURESH KUMAR JAIN,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

Appeal of the assessee is partly allowed

ITA 586/VIZ/2019[2015-2016]Status: DisposedITAT Visakhapatnam11 Dec 2019AY 2015-2016

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhs.A.No.69/Viz/2019 To 71/Viz/2019 (Arising Out Of I.T.A. Nos. 585-587/Viz/2019 Respectively) (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 585/Viz/2019 To 587/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से /Revenue By : Shri T.S.N.Murthy, Cit, Dr सुिवधई की तधरीख / Date Of Hearing : 18.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 11.12.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri T.S.N.Murthy, CIT, DR
Section 132Section 143(2)Section 143(3)Section 153ASection 69ASection 80I

disallowed the deduction claimed by the assessee u/s 80IA and accordingly made the addition. 16 S.A. No.69/Viz/2019 to 71/Viz/2019 and I.T.A Nos.585/Viz/2019 to 587/Viz/2019, A.Y.2014-15 to 2016-17 Sri Suresh Kumar Jain, Visakhapatnam 20. Against the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee. Against

SURESH KUMAR JAIN,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM

Appeal of the assessee is partly allowed

ITA 585/VIZ/2019[2014-2015]Status: DisposedITAT Visakhapatnam11 Dec 2019AY 2014-2015

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhs.A.No.69/Viz/2019 To 71/Viz/2019 (Arising Out Of I.T.A. Nos. 585-587/Viz/2019 Respectively) (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 585/Viz/2019 To 587/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से /Revenue By : Shri T.S.N.Murthy, Cit, Dr सुिवधई की तधरीख / Date Of Hearing : 18.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 11.12.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri T.S.N.Murthy, CIT, DR
Section 132Section 143(2)Section 143(3)Section 153ASection 69ASection 80I

disallowed the deduction claimed by the assessee u/s 80IA and accordingly made the addition. 16 S.A. No.69/Viz/2019 to 71/Viz/2019 and I.T.A Nos.585/Viz/2019 to 587/Viz/2019, A.Y.2014-15 to 2016-17 Sri Suresh Kumar Jain, Visakhapatnam 20. Against the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee. Against

SURESH KUMAR JAIN,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

Appeal of the assessee is partly allowed

ITA 587/VIZ/2019[2016-2017]Status: DisposedITAT Visakhapatnam11 Dec 2019AY 2016-2017

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhs.A.No.69/Viz/2019 To 71/Viz/2019 (Arising Out Of I.T.A. Nos. 585-587/Viz/2019 Respectively) (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 585/Viz/2019 To 587/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से /Revenue By : Shri T.S.N.Murthy, Cit, Dr सुिवधई की तधरीख / Date Of Hearing : 18.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 11.12.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri T.S.N.Murthy, CIT, DR
Section 132Section 143(2)Section 143(3)Section 153ASection 69ASection 80I

disallowed the deduction claimed by the assessee u/s 80IA and accordingly made the addition. 16 S.A. No.69/Viz/2019 to 71/Viz/2019 and I.T.A Nos.585/Viz/2019 to 587/Viz/2019, A.Y.2014-15 to 2016-17 Sri Suresh Kumar Jain, Visakhapatnam 20. Against the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee. Against