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.

5,365 results for “disallowance”+ Revision u/s 263clear

Sorted by relevance

Mumbai1,460Delhi793Kolkata619Chennai459Bangalore429Ahmedabad235Pune163Jaipur161Hyderabad131Chandigarh125Indore113Rajkot113Surat104Raipur62Visakhapatnam46Panaji43Cochin43Cuttack37Nagpur36Lucknow34Karnataka27Agra25Allahabad21Jodhpur21Amritsar19Patna11Jabalpur8Dehradun7Telangana4Kerala3Guwahati3Ranchi3Calcutta2Varanasi2SC1Rajasthan1Punjab & Haryana1

Key Topics

Section 263212Section 143(3)112Addition to Income52Section 14A45Revision u/s 26344Disallowance44Section 14731Deduction31Section 14822Section 115J

BINOD KUMAR MAHATO ,BURDWAN vs. PRINCIPAL CIT - BURDWAN , BURDWAN

In the result, appeal of the assessee is allowed

ITA 2173/KOL/2018[2014-15]Status: DisposedITAT Kolkata24 Feb 2021AY 2014-15
Section 144Section 250Section 263Section 271ASection 44A

disallowances to the total income of assessee. Subsequently, Ld. CIT u/s 263 of the Act observed certain total income of assessee. Subsequently, Ld. CIT u/s 263 of the Act observed certain total income of assessee. Subsequently, Ld. CIT u/s 263 of the Act observed certain errors in the order of AO, therefore, he was of the view tht the order

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

Showing 1–20 of 5,365 · Page 1 of 269

...
21
Section 153A21
Section 80G16
ITA 187/JPR/2022[2017-18]Status: Disposed
ITAT Jaipur
04 Oct 2022
AY 2017-18
For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

disallowance u/s 14A of the IT Act and not verifying the quantum of the allowance to be made u/s 36(1)(va). The order of the Assessing Officer is therefore, liable to revision under the Explanation-2 clause (b) and clause (a) of Section 263

ENKAY TRAFFIN (P) LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1177/KOL/2019[2012-13]Status: DisposedITAT Kolkata12 Jan 2021AY 2012-13
Section 143(1)Section 143(3)Section 14ASection 263Section 68

u/s. 263 of the Act (First 263 order) and further we First Ld. Pr. CIT dated 23.08.2016 u/s. 263 of the Act (First 263 order) and further we First Ld. Pr. CIT dated 23.08.2016 u/s. 263 of the Act (First 263 order) and further we note that the Second Ld. Pr. CIT while issuing the Show Cause Notice while exercising

ESSAR SHIPPING LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 5, MUMBAI

In the result, appeal of the assessee is allowed as indicated above

ITA 3156/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Sept 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Essar Shipping Limited V. Pr. Cit-5 Essar House, 11, K.K. Marg Room No. 501 Mahalaxmi, Mumbai – 400 034 Aayakar Bhavan, M.K. Road Mumbai-400 020 Pan: Aacce3707D (Appellant) (Respondent) Assessee By : Shri Vijay Mehta Department By : Shri D.G. Pansari

For Appellant: Shri Vijay MehtaFor Respondent: Shri D.G. Pansari
Section 143(1)Section 144C(1)Section 263Section 92C

revising such assessment order which is barred by limitation is also not valid. Reliance was placed on the following decisions: - (i). M/s. Westlife Development Ltd., v. Pr.CIT in ITA.No. 688/Mum/2016 date 24.06.2016 (ii). Classic Flour & Food Processing Pvt. Ltd., v. CIT in ITA.Nos. 764 to 766/Kol/2014 dated 05.04.2017. (iii). Supersonic Technologies Pvt. Ltd., v. Pr.CIT [197 TTJ 889] 8. Coming

LAXMI NARAYAN AGARWAL,JAIPUR vs. PCIT, JAIPUR-2, INCOME TAX DEPARTMENT

In the result, appeal of the assessee is allowed

ITA 296/JPR/2023[2016-17]Status: DisposedITAT Jaipur29 Aug 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Arvind Kumar (CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 263

revision u/s 263 and the action of Ld. Pr.CIT in invoking jurisdiction u/s 263 could not be sustained in the eyes of law. Similar is the view of the Tribunal in assessee’s group concern i.e. M/s Reliance Corporate IT Park Ltd. V/s Pr. CIT (ITA No.2748/Mum/2015 dated 08/03/2017) wherein it has been observed by the coordinate bench that when

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

ITA 598/JPR/2024[2018-2019]Status: DisposedITAT Jaipur26 Dec 2024AY 2018-2019
For Appellant: Sh. Siddharth Ranka, AdvFor Respondent: \nSh. Saurav Harsh, Adv.&
Section 142(1)Section 143(2)Section 144oSection 14ASection 263Section 69

disallowing the advertisement expenditure claimed by\nthe assessee There is nothing on record to suggest that the order of AO is not\nsustainable in law - the order of the CIT is set aside - Decided in favour of assessee.\n• Hon'ble ITAT Pune Bench in Volkswagen India Pvt. Ltd. v. PCIT (2023) 11 TMI\n794 has held: Revision u/s 263

MADHUCON PROJECTS LTD, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

ITA 1326/HYD/2015[2005-06]Status: DisposedITAT Hyderabad02 Mar 2023AY 2005-06

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Jeevan Lal Lavidiya
Section 132Section 153ASection 254(2)Section 801ASection 80I

revision u/s 263. I therefore, set-aside the orders passed u/s 143(3) r.w.s 153A on 31.12.2007 for the Asst. Years 2000-01 to 2006- 07 and direct the Assessing Officer to pass assessment orders afresh as per Madhucon Projects Limited, Hyderabad. law after making proper enquiry. He is directed to allow an opportunity of being heard to the aesessee

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

ITA 1937/HYD/2014[2005-06]Status: DisposedITAT Hyderabad02 Mar 2023AY 2005-06

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Jeevan Lal Lavidiya
Section 132Section 153ASection 254(2)Section 801ASection 80I

revision u/s 263. I therefore, set-aside the orders passed u/s 143(3) r.w.s 153A on 31.12.2007 for the Asst. Years 2000-01 to 2006- 07 and direct the Assessing Officer to pass assessment orders afresh as per Madhucon Projects Limited, Hyderabad. law after making proper enquiry. He is directed to allow an opportunity of being heard to the aesessee

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

ITA 1938/HYD/2014[2006-07]Status: DisposedITAT Hyderabad02 Mar 2023AY 2006-07

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Jeevan Lal Lavidiya
Section 132Section 153ASection 254(2)Section 801ASection 80I

revision u/s 263. I therefore, set-aside the orders passed u/s 143(3) r.w.s 153A on 31.12.2007 for the Asst. Years 2000-01 to 2006- 07 and direct the Assessing Officer to pass assessment orders afresh as per Madhucon Projects Limited, Hyderabad. law after making proper enquiry. He is directed to allow an opportunity of being heard to the aesessee

M/S. AMIRA ENTERPRISES LTD.,NEW DELHI vs. PR. CIT (C), GURGAON

In the result, the stay application filed by the assessee is dismissed

ITA 3206/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2017AY 2014-15

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Smt. Aparna Karan, CIT- DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263

revision proceedings in order to carry out fishing and roving enquiries in the matters which are already concluded by the AO and therefore the exercise of jurisdiction u/s 263 of the Act is bad in law. The ld. PCIT has erred in exercising jurisdiction u/s 263 of the Act when the issues raised therein were already enquired into

SH. BALJINDER SINGH,CHANDIGARH vs. PR.CIT, CHANDIGARH -1, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 167/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records

SH. DEVENDER KUMAR,YAMUNA NAGAR vs. ITO, WARD -1, YAMUNA NAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 192/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records

ASHOK KUMAR THAKRAL,JAGADHRI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 455/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Feb 2026AY 2015-16

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 780/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records

KARAN PRATAP SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, HARYANA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 761/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records

SH. GURDEEP SINGH MAHAL,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 233/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records

KARTAR SINGH, FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 335/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 456/CHANDI/2024[2015-16 ]Status: DisposedITAT Chandigarh11 Feb 2026

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 575/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019
For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records

RAM NIWAS,FATEHABAD vs. INCOME TAX OFFICER, INCOME TAX OFFICE, SIRSA ROAD, INDUSTRIAL AREA, FATEHABAD

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 498/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

revised on 19.01.2019 declaring income of Rs.7,81,320/-. The case was selected for scrutiny and assessment was completed by the Faceless Assessing Officer u/s 143(3) read with sections 143(3A) and 143(3B) of the Act on 11.12.2020, accepting the returned income without making any addition or disallowance. 5. On examination of assessment records