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5 results for “section 68”+ Section 251clear

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Key Topics

Section 1479Section 1446Section 1485Addition to Income5Section 251(1)(a)4Section 69A4Section 2503Section 682Natural Justice2Cash Deposit

SIMRAH BUILDERS,ALIGARH vs. DCIT4(1)(1) ALIGARH, ALIGARH

In the result, the assessee’s appeal is allowed in the above terms

ITA 151/AGR/2025[2018-19]Status: DisposedITAT Agra14 Nov 2025AY 2018-19

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 144ASection 147Section 148Section 151ASection 250Section 251Section 68

68 of the Act, totaling to Rs.29,98,850/-. 3. Aggrieved, assessee preferred an appeal before ld. CIT(Appeals), who, after assessee’s submissions, sought remand report from the Assessing Officer and after considering assessee’s submissions and remand report, deleted all the aforesaid four additions made by the Assessing Officer, however, suo moto enhanced a sum of Rs.54

2
Reopening of Assessment2

JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

ITA 237/AGR/2025[2018-19]Status: DisposedITAT Agra19 Feb 2026AY 2018-19

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

Section 144Section 148Section 151Section 68

251/-made by the Ld Assessing Officer to the total income of the appellant on account of 5 percent of total credits in the bank account of the appellant by treating it as unexplained credits under section 68

SHASHI BALA ,BALLABGARH vs. ITO WARD 4(1)(1), ALIGARH

In the result, assessee’s appeal is dismissed

ITA 426/AGR/2025[2016-17]Status: DisposedITAT Agra17 Dec 2025AY 2016-17

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2016-17

Section 115BSection 142(1)Section 144Section 147Section 148Section 250Section 251(1)(a)Section 69Section 69A

68, Vs. Income-tax Officer, Bhagat Singh Colony, Ward 4(1)(1), Aligarh. Ballabhgarh (Haryana). PAN : CBJPB6984L (Appellant) (Respondent) Assessee by Sh. Jitendra Jindal, CA Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 17.12.2025 Date of pronouncement 17.12.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order

SOURABH JAIN,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, the appeal of the assessee is dismissed

ITA 160/AGR/2025[2019-20]Status: DisposedITAT Agra24 Jun 2025AY 2019-20

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Saurabh Jain, Guna. 1, Near Sanjeevani Vs. Hospital Garha Colony, Guna, Madhaya Pradesh-473001 Pan-Bgjpj7915F (Appellant) (Respondent)

Section 147Section 148Section 250Section 251(1)(a)Section 271ASection 69A

68,300/- in bank account no. 10180002441668 out of cash sale of god poshak/cloth of his branch as well as cash deposit into another Bank A/c no. 10180003356720 in HO books duly account but treated as unrecorded cash. 6. On the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) has erred not dealt to the ground

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

68,947/- by holding the amount transferred from Furniture and Fixture Account to Repair Account as capital expenditure and allowing depreciation thereon. Ld. CIT(A) failed to appreciate that the transfer entry has no effect on the revenue and as such the same could have been directed to be deleted. 13. Because the Ld. CIT(A) erred, both