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5 results for “disallowance”+ Section 690clear

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Key Topics

Section 271(1)(c)7Section 13(1)(c)6Section 1485Section 143(3)4Disallowance4Section 148A3Section 142(1)3Section 164(2)2Exemption2

CH RAMA RAO ,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(4), VIJAYAWADA

In the result, appeal of the assessee is dismissed

ITA 345/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam28 Jan 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble Vice- & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.344 & 345/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16 2016-17) Ch Rama Rao V. Income Tax Officer - Ward – 3(4) C.R. Building 4-99, Ramavarappadu Vijayawada- 520002 Vijayawada – 521108 Andhra Pradesh Andhra Pradesh [Pan: Aacfc0545L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(1)Section 148Section 250Section 271(1)(c)

690/- from the business of running a petrol bunk. The assessment was reopened by issuing notice under section 148 of the Act and accordingly statutory notice under section 142(1) of the Act was issued and served on the assessee. During the re-assessment proceedings, Ld. Assessing Officer Page No. 2 I.T.A.Nos.344 & 345/VIZ/2024 CH Rama Rao [hereinafter in short

Addition to Income2
Condonation of Delay2
Penalty2

CH RAMA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(4), VIJAYAWADA

ITA 344/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Jan 2025AY 2015-16
Section 142(1)Section 148Section 271(1)(c)

690/- from the business of running a petrol bunk. The assessment was\nreopened by issuing notice under section 148 of the Act and accordingly\nstatutory notice under section 142(1) of the Act was issued and served on the\nassessee. During the re-assessment proceedings, Ld. Assessing Officer\nPage No. 2\nI.T.A.Nos.344 & 345/VIZ/2024\nCH Rama Rao\n[hereinafter

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

690/- on 05.05.2022. The case was later transferred to the Faceless Assessment Unit and thereafter notice under section 143(2) of the Act dated 19.06.2023 and notice under section 142(1) of the Act dated 21.06.2023 was issued and served on the assessee calling for details. Since the assessee did not comply with the notice, reminder letter dated

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

ITA 312/VIZ/2018[2008-2009]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2008-2009

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

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

disallowance of expenditure made by the AO thereby granting relief of Rs. 1,14,08,663/- 4) ld. CIT(A) erred in facts & in law in deleting additions made by the AO towards advancing loans to the staff as welfare measure of Rs. 2,85,000/-, vehicle loans of Rs. 57,844/- building security deposit

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

ITA 313/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2011-2012

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

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

disallowance of expenditure made by the AO thereby granting relief of Rs. 1,14,08,663/- 4) ld. CIT(A) erred in facts & in law in deleting additions made by the AO towards advancing loans to the staff as welfare measure of Rs. 2,85,000/-, vehicle loans of Rs. 57,844/- building security deposit