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3 results for “disallowance”+ Section 271Dclear

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Key Topics

Section 271D19Section 269S4Section 143(3)3Penalty3Disallowance3Natural Justice2

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 226/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jul 2025AY 2017-18

Bench: Us:

Section 143(2)Section 143(3)Section 269SSection 271DSection 273B

271D of the Income Tax Act, 1961 (for short “the Act”) dated 25.02.2022 for A.Y. 2017-18. The assessee has assailed the impugned order on the following grounds of appeal before us: “1. The order passed by the Learned CIT (Appeals) is against the law as well as on the facts of the case. 2. On the facts and circumstances

SANNIDHI VENKATESWARA RAO,VISAKHAPATNAM vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-1, VISAKHAPATNAM

In the result, appeals of the assessee are allowed for statistical purpose

ITA 231/VIZ/2023[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.231/Viz/2023 & 232/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2011-12) Sannidhi Venkateswara Rao Vs. Joint.Commissioner Of 31-31-15/1, 1St Floor Income Tax Ramya Pharmaceuticals Range-1 Sai Baba Street Visakhapatnam Dabagardens, Visakhapatnam [Pan : Aachr1320Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri B.Vinay Gandhi, ARFor Respondent: Shri Madhkar Aves, DR
Section 143(3)Section 269SSection 271D

disallowance of Rs.1,50,000/- on account of expenditure which was supported by self-made cash vouchers. Thereafter, the AO had sent a proposal for initiation of penalty u/s 271D of the Act to the office of Joint Commissioner of Income Tax, Range-1, Visakhapatnam, accordingly, penalty proceedings u/s 271D of the Act were initiated by issue of notice dated

SANNIDHI VENKATESWARA RAO,VISAKHAPATNAM vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-1, VISAKHAPATNAM

In the result, appeals of the assessee are allowed for statistical purpose

ITA 232/VIZ/2023[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.231/Viz/2023 & 232/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2011-12) Sannidhi Venkateswara Rao Vs. Joint.Commissioner Of 31-31-15/1, 1St Floor Income Tax Ramya Pharmaceuticals Range-1 Sai Baba Street Visakhapatnam Dabagardens, Visakhapatnam [Pan : Aachr1320Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri B.Vinay Gandhi, ARFor Respondent: Shri Madhkar Aves, DR
Section 143(3)Section 269SSection 271D

disallowance of Rs.1,50,000/- on account of expenditure which was supported by self-made cash vouchers. Thereafter, the AO had sent a proposal for initiation of penalty u/s 271D of the Act to the office of Joint Commissioner of Income Tax, Range-1, Visakhapatnam, accordingly, penalty proceedings u/s 271D of the Act were initiated by issue of notice dated