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.

6 results for “section 68”+ Section 150(1)clear

Sorted by relevance

Delhi1,173Mumbai1,018Karnataka473Bangalore363Jaipur305Chennai269Ahmedabad254Hyderabad188Kolkata153Indore126Chandigarh125Cochin108Pune97Surat60Raipur60Nagpur54Calcutta52Allahabad47Cuttack42Lucknow39Rajkot39Telangana37Guwahati32Ranchi31Visakhapatnam26Amritsar22Jodhpur15SC15Dehradun10Patna9Agra6Panaji6Varanasi6Rajasthan5Jabalpur4Orissa3Andhra Pradesh1Uttarakhand1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 14811Section 1475Section 695Addition to Income5Cash Deposit4Section 1442Section 2502Section 143(2)2Section 682Natural Justice

SOURABH KUMAR SONI,ASHOKNAGAR (M.P) vs. ITO - ASHOKNAGAR, ASHOKNAGAR

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

ITA 71/AGR/2024[2017-2018]Status: DisposedITAT Agra27 Jan 2025AY 2017-2018

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 115BSection 127Section 144Section 250

150/- (A/c 30765776795) Cash deposit : Rs.6,02,350/- (A/c 34996900073) Bank Name : State Bank of India, Ashoknagar. 3.2 Notice u/s. 142(1) of the Act was issued by the AO to the assessee on 13.03.2018. The assessee did not file any return of income within time allowed u/s. 142(1) of the Act. Further, show cause notice(SCN)dated

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

2
Limitation/Time-bar2
ITA 343/AGR/2013[2009-10]Status: Disposed
ITAT Agra
11 Jul 2018
AY 2009-10

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 10ASection 69

150-154. Para 2.2 thereof read as follows: “2.2 A Software Technology Park (STP) may be set up by the Central Government, State Governments, public or private sector undertakings or any combination thereof. An STP may be an individual unit by itself or it may be one of such units located in an area designated as STP Complex

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

ITA 137/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 234B

1,54,680/- and she had deposited premium of insurance policies amounting to Rs. 2,74,518/- therefore, escapement of income is proved. This also cannot be valid ground for arriving at the satisfaction for escapement of income. 16. This reasoning adopted by the learned Assessing officer for arriving at the ‘satisfaction’ for escapement of income is based

PREMWATI SUMAN,AGRA vs. ITO-1(3), AGRA

In the result both appeals are allowed

ITA 393/AGR/2018[2008-09]Status: DisposedITAT Agra22 Mar 2019AY 2008-09

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenasmt. Premwati Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnvps9819N (Appellant) (Respondent) Shri. Ranjeet Suman, Vs.. Income Tax Officer- 1(3), 1/1, Hig Flats, Sanjay Place, Agra. Agra. Pan: Bnlps9622P (Appellant) (Respondent)

Section 144Section 147Section 148Section 151

1. Whether on the facts and in the circumstances of the case, the Hon'ble ITAT, was in law justified in rejecting the additional grounds challenging the validity of assessment order on the basis of illegal initiation of proceedings u/s 148 without complying the provision of Section 148 (2)” The Hon’ble High Court held that “Further

KRISHNA KUMAR GUPTA,ETAH vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 401/AGR/2025[2014-15]Status: DisposedITAT Agra17 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(2)Section 144BSection 147Section 148Section 158BSection 250Section 250(6)Section 68

150/-. The assessee had declared gross profit at Rs.27,08,733/- and Net Profit of Rs.5,45,681/- out of total turnover of Rs.10,70,72,753/-. Based on the information received from insight portal, case of the assessee was reopened u/s. 147 of the Act on the basis of verification suspicious transaction report dated 26.02.2020 uploaded by ADIT

M/S ESCO MARUTI BUILDERS PVT. LTD.,,AGRA vs. J.C.I.T., RANGE-4, AGRA

In the result, the appeal is allowed

ITA 280/AGR/2016[2011-12]Status: DisposedITAT Agra02 Apr 2018AY 2011-12

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 133ASection 68

section 133A of the Act was conducted at its business premises on 15.03.2011, wherein, the survey party had found and impounded certain incriminating documents. One such impounded document is marked as Annexure- 4, which is a ledger, and as per details recorded therein, it was found that the assessee had received cash advances amounting to Rs.8