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107 results for “section 68”+ Section 56clear

Sorted by relevance

Delhi3,649Mumbai2,864Bangalore1,090Chennai825Ahmedabad737Karnataka652Kolkata647Jaipur615Hyderabad581Indore344Pune340Chandigarh299Surat250Cochin227Raipur139Visakhapatnam111Agra107Lucknow104Rajkot98Cuttack97Nagpur93Telangana88Calcutta74Jabalpur64Amritsar63Jodhpur53Guwahati50Allahabad50SC46Panaji37Dehradun28Patna25Ranchi23Varanasi18Rajasthan9Kerala8Orissa7Uttarakhand3Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)41Addition to Income40Section 14837Section 6830Section 14718Natural Justice18Section 145(3)16Section 37(1)16Section 14512Section 151

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

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

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

68 of the Act for the share application money received by it and after satisfying himself, he had accepted the transaction as genuine. Therefore, in the light of the proviso to u/s. 147 of the Act, there was no failure on part of the Assessee to disclose fully and truly, all material facts relating to the information regarding accommodation entries

Showing 1–20 of 107 · Page 1 of 6

11
Bogus Purchases11
Unexplained Cash Credit7

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

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

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

68 of the Act for the share application money received by it and after satisfying himself, he had accepted the transaction as genuine. Therefore, in the light of the proviso to u/s. 147 of the Act, there was no failure on part of the Assessee to disclose fully and truly, all material facts relating to the information regarding accommodation entries

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

ITA 331/AGR/2016[2011-12]Status: DisposedITAT Agra22 Mar 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 144Section 234BSection 44ASection 68

68 can be validly made after rejecting the books of account as the credits pertains to same set of books which had been held unreliable by the learned ‘AO’ while framing assessment. 7. BECAUSE, alternatively, in any view of the matter, entire addition of Rs.3,00,00,000/- cannot have been validly made as the same is liable

ARJUN TRADING CO. PVT. LTD.,FIROZABAD vs. I.T.O.-5(1), FIROZABAD

In the result, the appeal is allowed

ITA 290/AGR/2016[2003-04]Status: DisposedITAT Agra08 Jun 2018AY 2003-04

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenaarjun Trading Company Private Vs..Ito-5,(1), Ltd. A-4, Ganesh Nagar, Firozabad. Firozabad. Panno.Aadca7230J (Assessee) (Revenue)

Section 234ASection 234BSection 254Section 68

56,047/-.” 2. The facts are that order dated 29.12.2010 was passed under sections 143(3)/147 of the Act at a total income of Rs.59,07,149/-, wherein an addition of Rs.59,80,000/- was made on account of unexplained cash credits in the form of share application money received during financial year 2002-03, invoking the provisions

PUSHPA,MATHURA vs. ITO-1(2)(3), MATHURA

In the result,both appeals are allowed

ITA 332/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenashri. Pushpendra Singh. Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Dldps6755P (Appellant) (Respondent) Smt. Pushpa Vs.. Income Tax Officer- 1(2)(3), M-22, Phase-I, Mahavidhya Colony. Agra. Mathura. Pan: Bcopd0484L (Appellant) (Respondent)

Section 147Section 148

56,170/- 4. Before the learnedCIT(A) assessee raised various grounds regarding validity of re-opening and also submitted that the addition on merits has wrongly been made, furnished affidavits of self and his Father explaining that cash deposits in bank accounts represents cash realization from sale of agriculture produce, and which was deposited in bank account held jointly with

MANISH MAHESHWARI,GWALIOR vs. JCIT RANGE-2, GWALIOR

In the result, appeal of the assessee is partly allowed

ITA 308/AGR/2015[2010-11]Status: DisposedITAT Agra26 Sept 2018AY 2010-11

Bench: Him Though Specific Request Was Made To Admit The Same. Ground No. 2 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed Theaddition Of Rs. 67,530/- Made By The Assessing Officer U/S 40A(3) Of The Income Tax Act. (Ii) Because The Ld. Cit(A) Has Legally Erred In Rejecting The Appellant'Sspecificsubmissionand The Unavoidable Circumstances Under Which The Payment Wasmade. Ground No. 3 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed An Addition Of Rs. 1,11,038/- Made By The Assessing Officer By Disallowing The Claim Of Interest Paid Holding The Same To Be Not Allowable U/S 57(Iii) Of The Income Tax Act.”

Section 133Section 40A(3)Section 57Section 68

68 of the Act after affording a reasonable opportunity of being heard to the assessee. No doubt, assessee shall cooperate in the fresh proceedings before the CIT(A). All the plea in law shall be available to the assessee. 8 In the Ground No.2,the assessee’s grievance is that the CIT(A) 9. has illegally and arbitrary confirmed

M/S RADHARANI JEWELLERS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 6/AGR/2026[2017-18]Status: DisposedITAT Agra02 Apr 2026AY 2017-18

Bench: Shri M. Balaganesh

For Appellant: Shri Anurag Singha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 142(1)Section 143(3)Section 147Section 148Section 263Section 69A

56,370. The assessment was completed under Section 143(3) of the Act on 31-12-2019 determining total income at Rs.14,01,75,270 after making addition of Rs 10,96,18,898 on account of unexplained cash deposits made in bank account during the demonetization period. The Assessee filed an appeal before the Learned CITA-IV, Kanpur

M/S RADHARANI JEWELLERS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 7/AGR/2026[2018-19]Status: DisposedITAT Agra02 Apr 2026AY 2018-19

Bench: Shri M. Balaganesh

For Appellant: Shri Anurag Singha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 142(1)Section 143(3)Section 147Section 148Section 263Section 69A

56,370. The assessment was completed under Section 143(3) of the Act on 31-12-2019 determining total income at Rs.14,01,75,270 after making addition of Rs 10,96,18,898 on account of unexplained cash deposits made in bank account during the demonetization period. The Assessee filed an appeal before the Learned CITA-IV, Kanpur

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 149/AGR/2017[2011-12]Status: DisposedITAT Agra13 Jan 2021AY 2011-12

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

ITA 256/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI

In the result the appeal of the assessee is allowed and the appeal

ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

Section 12ASection 145(3)Section 2(15)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

M/S KRISHNA KANHA SHELTERS PVT. LTD.,AGRA vs. ACIT., CITCLE-2(1)(1), , AGRA

In the result all the appeals filed by the

ITA 53/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Ganesh Chand Agarwal vs. ITO Ward-2(2)(1) A-2, Ganesh Nagar Firozabad U.P. Firozabad U.P. 283203 PAN: AAKPA0572F (Appellant) (Respondent) Assessment year: 2018-19 M/s. Glass Industries vs. DCIT Circle - 2(1)(1) Mainpuri Gate, New Rusulpur Agra U.P. Firozabad U.P. PAN: AAZFS7907H (Appellant) (Respondent) ITA No. 53 /Agra/2021

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT., CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

ITA 120/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Ganesh Chand Agarwal vs. ITO Ward-2(2)(1) A-2, Ganesh Nagar Firozabad U.P. Firozabad U.P. 283203 PAN: AAKPA0572F (Appellant) (Respondent) Assessment year: 2018-19 M/s. Glass Industries vs. DCIT Circle - 2(1)(1) Mainpuri Gate, New Rusulpur Agra U.P. Firozabad U.P. PAN: AAZFS7907H (Appellant) (Respondent) ITA No. 53 /Agra/2021

BANMORE ELECTRICALS PVT. LTD.,GWALIOR vs. DY.CIT., GWALIOR

In the result all the appeals filed by the

ITA 55/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Ganesh Chand Agarwal vs. ITO Ward-2(2)(1) A-2, Ganesh Nagar Firozabad U.P. Firozabad U.P. 283203 PAN: AAKPA0572F (Appellant) (Respondent) Assessment year: 2018-19 M/s. Glass Industries vs. DCIT Circle - 2(1)(1) Mainpuri Gate, New Rusulpur Agra U.P. Firozabad U.P. PAN: AAZFS7907H (Appellant) (Respondent) ITA No. 53 /Agra/2021

ASHIRWAD FOOD AND BEVERAGES ,BHIND vs. J.A.O., DCIT/ACIT, CIRCLE-1(1), GWALIOR

In the result all the appeals filed by the

ITA 119/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Ganesh Chand Agarwal vs. ITO Ward-2(2)(1) A-2, Ganesh Nagar Firozabad U.P. Firozabad U.P. 283203 PAN: AAKPA0572F (Appellant) (Respondent) Assessment year: 2018-19 M/s. Glass Industries vs. DCIT Circle - 2(1)(1) Mainpuri Gate, New Rusulpur Agra U.P. Firozabad U.P. PAN: AAZFS7907H (Appellant) (Respondent) ITA No. 53 /Agra/2021

B.P. OIL MILLS LIMITED,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AGRA

In the result all the appeals filed by the

ITA 138/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Ganesh Chand Agarwal vs. ITO Ward-2(2)(1) A-2, Ganesh Nagar Firozabad U.P. Firozabad U.P. 283203 PAN: AAKPA0572F (Appellant) (Respondent) Assessment year: 2018-19 M/s. Glass Industries vs. DCIT Circle - 2(1)(1) Mainpuri Gate, New Rusulpur Agra U.P. Firozabad U.P. PAN: AAZFS7907H (Appellant) (Respondent) ITA No. 53 /Agra/2021

M/S VIDHYA CYLINDER PVT. LTD., ,LASHKAR vs. ITO., , GWALIOR

In the result all the appeals filed by the

ITA 121/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Ganesh Chand Agarwal vs. ITO Ward-2(2)(1) A-2, Ganesh Nagar Firozabad U.P. Firozabad U.P. 283203 PAN: AAKPA0572F (Appellant) (Respondent) Assessment year: 2018-19 M/s. Glass Industries vs. DCIT Circle - 2(1)(1) Mainpuri Gate, New Rusulpur Agra U.P. Firozabad U.P. PAN: AAZFS7907H (Appellant) (Respondent) ITA No. 53 /Agra/2021

M/S MASCOT METAL MANUFACTURES,ALIGARH vs. J.A.O. CVIRCLE-4(1)(1), ALIGARH, ALIGARH

In the result all the appeals filed by the

ITA 122/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Ganesh Chand Agarwal vs. ITO Ward-2(2)(1) A-2, Ganesh Nagar Firozabad U.P. Firozabad U.P. 283203 PAN: AAKPA0572F (Appellant) (Respondent) Assessment year: 2018-19 M/s. Glass Industries vs. DCIT Circle - 2(1)(1) Mainpuri Gate, New Rusulpur Agra U.P. Firozabad U.P. PAN: AAZFS7907H (Appellant) (Respondent) ITA No. 53 /Agra/2021

MRS. ARCHANA BHARGAVA,ALIGARH vs. J.A.O., WORD 4(1)(4), ALIGARH, ALIGARH

In the result all the appeals filed by the

ITA 123/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Ganesh Chand Agarwal vs. ITO Ward-2(2)(1) A-2, Ganesh Nagar Firozabad U.P. Firozabad U.P. 283203 PAN: AAKPA0572F (Appellant) (Respondent) Assessment year: 2018-19 M/s. Glass Industries vs. DCIT Circle - 2(1)(1) Mainpuri Gate, New Rusulpur Agra U.P. Firozabad U.P. PAN: AAZFS7907H (Appellant) (Respondent) ITA No. 53 /Agra/2021

PREM VEHICLES PVT. LTD. ,AGRA vs. J.A.O., WARD-2(1)(5), AGRA

In the result all the appeals filed by the

ITA 118/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh. Ganesh Chand Agarwal vs. ITO Ward-2(2)(1) A-2, Ganesh Nagar Firozabad U.P. Firozabad U.P. 283203 PAN: AAKPA0572F (Appellant) (Respondent) Assessment year: 2018-19 M/s. Glass Industries vs. DCIT Circle - 2(1)(1) Mainpuri Gate, New Rusulpur Agra U.P. Firozabad U.P. PAN: AAZFS7907H (Appellant) (Respondent) ITA No. 53 /Agra/2021