BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “disallowance”+ Section 438clear

Sorted by relevance

Mumbai591Delhi427Bangalore148Kolkata113Chennai107Ahmedabad78Agra64Jaipur59Pune51Raipur38Hyderabad37Chandigarh27Allahabad23Indore20Surat17Cochin14Cuttack12Lucknow10Calcutta9Amritsar9Telangana7Jodhpur6Karnataka5Panaji5Rajkot4SC4Nagpur4Guwahati4Visakhapatnam2Kerala2Orissa2Jabalpur1Patna1Varanasi1Ranchi1

Key Topics

Section 36(1)(va)5Section 683Section 143(3)2Section 36(1)2Section 402Section 143(1)2Deduction2Addition to Income2

RANAR AGROCHEM LIMITED,PARAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

ITA 288/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.288/Viz/2024 (िनधा"रण वष"/Assessment Year:2014-15) Ranar Agrochem Limited, Vs. Deputy Commissioner Visakhapatnam. Of Income Tax, Visakhapatnam. Pan: Aaccp0372M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M. Madhusudan, Ca (Hybrid) राज" व "ारा/Revenue By: Sri Jenardhanan V, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 14/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “A.O.”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short “The Act”) Dated 30/12/2016 For A.Y.

For Appellant: Shri M. Madhusudan, CAFor Respondent: Sri Jenardhanan V, CIT-DR
Section 143(2)Section 143(3)Section 250Section 36(1)Section 36(1)(va)Section 40
Section 68

438, the due date refers to the date for filing of the return under section 139(1). 5.3.6 This distinction has also been spell out by the CBDT Circular No. 22/2015 as under. 6 Ranar Agrochem Limited vs. DCIT CIRCULAR NO.22/2015 [F.NO.279/MISC/140/2015-ITJJ, DATED 17-12-2015 1. "As per section 43B of the Act certain deductions are admissible only

LOHMAN CASTINGS PRIVATE LIMITED,ANAKAPALLE vs. THE INCOME TAX OFFICER, WARD-1,, ANAKAPALLE

In the result, appeal of the assessee is allowed

ITA 140/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam31 Mar 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.140/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) Lohman Castings Pvt. Ltd. Vs. Income Tax Officer C5 To C7, Nh-5 Ward-1 Industrial Development Area Anakapalle Anakapalle [Pan : Aaacl5905E] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri SPG Mudaliar, DR
Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 438Section 43B

section 36(1)(va) and 438 of the Act is only applicable only from 01-04-2021. 6. The "Ld. CIT(A), NFAC" failed to adhere to the judicial discipline as laid down by the Hon’ble Bombay and Andhra Pradesh High courts, reported in 156 4 ITA No.140/Viz/2021, A.Y.2018-19 M/s. Lohman Castings Pvt. Ltd., Anakapalle