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16 results for “disallowance”+ Section 254clear

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Key Topics

Section 143(3)16Section 14A10Addition to Income10Disallowance8Section 143(1)(a)6Section 406Section 37(1)6Section 143(2)6Section 69A

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

ITA 177/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2023-24
Section 10(37)Section 139(1)Section 143(1)Section 2(37)Section 250Section 254Section 96

254 only to decide the grounds which\narise from the order of the Commissioner of Income Tax (Appeals). Both the\nassessee as well as the Department have a right to file an appeal/cross-\nobjections before the Tribunal. We fail to see why the Tribunal should be\nprevented from considering questions of law arising in assessment\nproceedings although not raised earlier

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

6
Section 2636
Deduction6
Exemption3

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 193/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2013-14

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 196/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2018-19

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 195/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2017-18

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 191/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 197/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2020-21

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 192/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

section shall be allowed for any assessment year commencing on or after the 1st day of April 2018, ie., for AY 2018-19 and onwards. In the present case, the appellant has claimed CSR expenses under the aforementioned Rule, which is not applicable for AY 2020-21. So in view of the aforesaid facts I am not in a position

UNITED FREIGHT CARRIERS PRIVATE LIMITED,VISAKHAPATANAM vs. DCIT CIRCLE-4(1), VISAKHAPATANAM

In the result, appeal of the assessee is dismissed

ITA 74/VIZ/2022[2018-2019]Status: DisposedITAT Visakhapatnam14 Aug 2024AY 2018-2019

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.74/Viz/2022 (निर्धारण वर्ा/ Assessment Year: 2018-19) United Freight Carriers Private Limited V. Dy. Commissioner Of Income Tax Flat No.205, Vinayaka Paradise Circle-5(1) Near Srinagar Bus Stop, Srinagar Visakhapatnam Gajuwaka, Visakhapatnam - 530 026 Andhra Pradesh

Section 139(1)Section 36(1)(va)

254(2) of the Act is beyond and much larger than scope of review as given in the Order XLVII Rule 1 of CPC. Ld.AR therefore pleaded that, belated payments of employee’s contribution of PF and ESI may be allowed. 7. Per contra, Ld. Departmental Representative [hereinafter in short “Ld. DR”] fully supported the intimation under section

SRI GOWRI PRIMARY AGRICULTYRAL CO-OPERATIVE SOCIETY LIMITED NO.W/22,ANAKAPALLE vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLE

In the result, appeal of the assessee is allowed

ITA 352/VIZ/2024[2017-18]Status: HeardITAT Visakhapatnam20 Dec 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble Vice- & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.352/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Gowri Primary Agricultural V. Ito – Ward – 1 Income Tax Office, Aayakar Bhavan Co-Operative Society Limited Gandhi Nagar, Anakapalle – 531001 W/22, Gavarapalem Andhra Pradesh Raithu Sangam Street Anakapalle – 531002 Andhra Pradesh [Pan: Aahas8727J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(2)Section 270ASection 80P

disallowing an amount of Rs.18,49,313/- as claimed under section 80P of the Act and Rs.58,64,822/- as claimed under provision for bad debts. Being aggrieved by the order of the Ld. AO, assessee preferred an appeal before the Ld. CIT(A) and Page No. 2 I.T.A.No.352/VIZ/2024 Sri Gowri Primary Agricultural Co-operative Society Limited filed

VAKA GHANTA NAGESWARARAO,GUNTUR vs. INCOME TAX OFFICER, WARD - 1, TENALI

In the result, appeal filed by the assessee is allowed

ITA 251/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam10 Jul 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.251/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Vs. Income Tax Officer-Ward – 1 Vaka Ghanta Nageswararao 4-82-A, Gullapalli Tenali -522201 Goudapalem, Cherukapalli Mandal Andhra Pradesh Guntur – 522309 Andhra Pradesh [Pan:Afjpn4315H] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Malladi Muralidhar, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 149(1)(b)Section 250(6)Section 69ASection 80C

disallowed an amount of Rs.1,85,500/- being claim made by the assessee towards interest on borrowed capital and deduction claimed u/s. 80C of the Act. 3. On being aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld. CIT(A). Ld. CIT(A) after carefully examining the submissions made by the assessee, dismissed the appeal

ANDHRA PRADESH POWER GENRATION CORPORATION LIMITED, ,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VIJAYAWADA

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

ITA 252/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M. ChandramouleswaraFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 263

section 263 of the Act are satisfied and therefore we uphold the order of the Ld. Pr. CIT. Accordingly, Grounds No.1 & 2 raised by the assessee are dismissed. 6. With respect to Ground No.3(v) regarding the disallowance of employees contribution of PF u/s. 36(1)(va) of the Act for Rs. 32,91,782/-, in a recent decision

THE PAYAKARAOPETA WOMENS MUTUALLY AIDED CO OP THRIFT CREDIT SOCIETY LIMITED,PAYAKARAOPETA vs. ACIT, CIRCLE-5(1), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 371/VIZ/2025[2010-11]Status: DisposedITAT Visakhapatnam18 Sept 2025AY 2010-11

Bench: the Tribunal. In respect of belated filing of the appeal, the Ld. Authorized Representative filed a petition along with an affidavit stating that due to inadvertent oversight in tracking the date, the appeal before the Tribunal was filed belatedly on 02nd June, 2025 instead of 31st May, 2025 resulting in a delay of 02 days. It was further submitted that the delay is neither intentional nor deliberate but solely due to human error and therefore pleaded that the delay of 02 days may be condon

Section 143(2)Section 143(3)Section 250Section 250(6)Section 80P

section 250(6) of the Act which mandates that the appeal be adjudicated on its merits with due consideration of the facts and submissions presented. 4. The Ld. Add/JCIT(A), Kochi ought to have known that the AO has wrongly disallowed deduction pertaining to interest earned and it is a settled law that such interest is eligible for deduction

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. SIVA JYOTHI PALAM, VIJAYAWADA

In the result, appeal filed by the Revenue is dismissed

ITA 268/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam09 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Assistant Commissioner Of Vs. Siva Jyothi Palam, Income Tax, Vijayawada. Circle-1(1), Pan: Bksps2554L Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 04/Viz/2024 (In आयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Siva Jyothi Palam, Vs. Assistant Commissioner Of Vijayawada. Income Tax, Pan: Bksps2554L Circle-1(1), Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 01/10/2024 घोषणा क" तारीख/Date Of : 09/10/2024 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 54F

disallowed the assessee’s claim of exemption U/s. 54F of the Act by holding that the impugned property was purchased by the assessee only on 17/12/2019, which is beyond the stipulated period of 24 months from the date of sale of the land. Accordingly, the Ld. AO determined the assessed income of the assessee

PADMAVATHI GURUVU,SRIKAKULAM vs. INCOME-TAX OFFICER, WARD-2, SRIKAKULAM

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

ITA 227/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam13 May 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.227/Viz/2024 (धनिाारणिर्ा/ Assessment Year : 2017-18) Padmavathi Guruvu, Vs. Income Tax Officer, Srikakulam. Ward-2, Pan: Abopg1523D Srikakulam. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थीकीओरसे/ Assessee By : Shri I. Kama Sastry, Ca प्रत्यार्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Shri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 129Section 143(1)Section 143(2)Section 143(3)Section 68Section 69A

disallow the same. The Ld. CIT(A) forwarded the remand report to the assessee calling for rebuttal of the same. The assessee submitted its report on 15/03/2024 by making point wise rebuttal of the observations of the Ld.AO in the remand report. The Ld. CIT(A) after careful consideration of the submissions and the material available on record, estimated

THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRLCLE,, VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY(VUDA), , VISAKHAPATNAM

In the result, the appeal of the Revenue is dismissed

ITA 248/VIZ/2020[2007-08]Status: DisposedITAT Visakhapatnam16 Aug 2022AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअऩीऱसं./ I.T.A. No.248/Viz/2020 (ननधधारणवषा/ Assessment Year :2007-08) The Deputy Commissioner Of Vs. M/S. Visakhapatnam Urban Income Tax, Development Authority (Vuda), Exemptions Circle, Visakhapatnam. Vijayawada. Pan: Aaalv 0082 F (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथीकीओरसे/ Assessee By : Sri A. Chakradhar, Ca प्रत्यधथीकीओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri A. Chakradhar, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 11Section 12ASection 143(3)Section 2(15)Section 263

254 on 30/03/2013 determining the total income at Rs. 5,88,17,622/-. Aggrieved by the order of the Ld. AO, assessee filed an appeal before the Ld. CIT(A). Before the Ld. CIT(A), the assessee also raised additional grounds of appeal through e- proceedings on 1/9/2020. The Ld. CIT(A) while admitting the additional grounds of appeal allowed

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THEJOINT. CIT,, VISAKHAPATNAM

In the result, Miscellaneous Application filed by the assessee is

ITA 324/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Blem.A. No. 67/Viz/2023 (In आयकरअपीलसं./ I.T.A. No.324/Viz/2017) ("नधा"रणवष"/ Assessment Year :2012-13) Visakhapatnam Port Authority, Vs. The Joint Commissioner Of (Formerly Known As M/S. Income Tax, Range-1, Visakhapatnam Port Trust), Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri Gvn Hari, Ar ""याथ"क"ओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 254(2)

254(2) of the Income Tax Act, 1961 seeking rectification of the order of the Tribunal passed in ITA No. 324/Viz/2017 (AY: 2012-13), dated 27/09/2023. 2 2. At the outset, the Ld. Authorized Representative submitted that the Tribunal vide its order dated 27/09/2023 (supra) has disposed off various appeals filed by the assessee and the Revenue which includes assessee