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8 results for “section 68”+ Section 35(2)(ab)clear

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Key Topics

Addition to Income6Section 2715Section 132(1)4Section 132(4)4Search & Seizure4Undisclosed Income4Section 1483Section 271(1)(c)3TDS2

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

ab-intio. In this background of the case the objection raised by the Ld. Sr. D.R is rejected being devoid of substance. 12. Even on facts of the case it is also a matter of fact that notwithstanding that assessee raised no challenge at the stage of the learned Assessing officer. However, perusal of the appellate order passed

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

ITA 70/AGR/2017[2007-08]Status: DisposedITAT Agra17 May 2018AY 2007-08

Bench: Shri A. D. Jain

Section 271Section 271(1)(c)Section 68Section 69Section 69C

68 of the Act, Rs.2,35,096/- u/s 69 of the Act and Rs.2,42,933/- u/s 69C of the Act, were confirmed by the ld. CIT(Appeals), Ghaziabad vide order in Appeal No.48/2009-10/GZB-ALG, dated 21-02-2011. 7. The ld. Counsel for the assessee has contended that the penalty order dated 30.03.2012, as sustained

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

ITA 337/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

AB Alcobev Pvt. Ltd.' in ITA No. 356/Chd/2024, for which, the copy has been placed at pages 51 to 126 of the said judgment and this issue has been discussed threadbare, from para 11, page 60 to 73 of the Judgement Set. Thus, relying upon the above said binding judgments of Apex Court and Jurisdictional High Court and Other High

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

68 and 69 of the paper book which contains information obtained by Smt. NeetuNayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This fact

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 338/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

68 and 69 of the paper book which contains information obtained by Smt. NeetuNayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This fact

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 336/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

68 and 69 of the paper book which contains information obtained by Smt. NeetuNayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This fact

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 3/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

35 & 31 State Bank of ITO (TDS), AAACS8577K 48 City Center, JBPS00729B /Ag/2018 India, Branch- Gwalior AY 2013-14 Badamalahara Sagar Road Chhatpur 49 39/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11932E A.Y.2013-14 India, Branch- Gwalior Subashganj, Dabra 50. 20/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11758F A.Y.2013-14 India, Branch- Gwalior Rayatpura, Bhind 51- 66-90

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 6/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

35 & 31 State Bank of ITO (TDS), AAACS8577K 48 City Center, JBPS00729B /Ag/2018 India, Branch- Gwalior AY 2013-14 Badamalahara Sagar Road Chhatpur 49 39/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11932E A.Y.2013-14 India, Branch- Gwalior Subashganj, Dabra 50. 20/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11758F A.Y.2013-14 India, Branch- Gwalior Rayatpura, Bhind 51- 66-90