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1,402 results for “section 68”+ Section 14clear

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Key Topics

Addition to Income65 Section 143(3)58 Section 6854 Section 14752 Section 14845 Disallowance42 Section 14A29 Section 3727 Section 271(1)(c)24 Section 263

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

14,OOO/- made by the Assessing Officer under the provisions Section 68 of the Act on account of unsecured

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Showing 1–20 of 1,402 · Page 1 of 71

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22

Natural Justice17

Section 250Section 68

14,OOO/- made by the Assessing Officer under the provisions Section 68 of the Act on account of unsecured

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

14,OOO/- made by the Assessing Officer under the provisions Section 68 of the Act on account of unsecured

THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S. SARTHAV BUILDERS, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 908/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 908/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sarthav Builders, Central Circle-1(2), Vs. B-1, Abhishree Complex, Ahmedabad. Opp. Star Bazar, Satellite, Ahmedabad. Pan: Abffs3812C

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R

Section 132Section 147Section 148Section 68

section 68 of the Act. 14. The assessee in the year under consideration has shown the loan from certain

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JAS INFRASPACE PRIVATE LIMITED,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 547/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

14,42,90,465/- under the provisions of section 68 of the Act on account of low creditworthiness of the loan

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JAS INFRA SPACE PRIVATE LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 2131/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

14,42,90,465/- under the provisions of section 68 of the Act on account of low creditworthiness of the loan

JAS INFRASPACE PVT. LTD.,AHMEDABAD vs. DCIT, CIRCLE-2(2)(1),, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 398/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

14,42,90,465/- under the provisions of section 68 of the Act on account of low creditworthiness of the loan

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JAS INFRA SPACE PRIVATE LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 2130/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

14,42,90,465/- under the provisions of section 68 of the Act on account of low creditworthiness of the loan

THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S. STHAPATYA SHILP CONSTRUCTION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 907/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 907/Ahd/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. Pan: Abffs2922P

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R

Section 147Section 148Section 68

section 68 of the Act in the hands of the assessee. 4.1 Based on the above, the AO analyzed the bank statements for the period beginning from 1 April 2008 to 31 March 2015 of different persons whose names were appearing in such excel sheet. As per the AO, all the names of the persons appearing on the excel

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. MAYORA INDIA PRIVATE LIMITED (FORMERLY KNOWN AS "INBISCO INDIA PVT. LTD.), AHMEDABAD

In the result, the appeals of the Department are dismissed

ITA 418/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad16 Dec 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri R. N. Dsouza, CIT D.R

Section 68 would not come into play, looking into the instant facts. 13. In the result, we find no infirmity in the order of Ld. CIT(A) so as to call for any interference. Ground No. 2:- Ad-hoc disallowance of business expenditure @ 10% of Rs. 14

THE ACIT, CIRCLE-2(1)(1), AHMEDABAD vs. MAYORA INDIA PRIVATE LIMITED (FORMERLY KNOWN AS , AHMEDABAD

In the result, the appeals of the Department are dismissed

ITA 419/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad16 Dec 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri R. N. Dsouza, CIT D.R

Section 68 would not come into play, looking into the instant facts. 13. In the result, we find no infirmity in the order of Ld. CIT(A) so as to call for any interference. Ground No. 2:- Ad-hoc disallowance of business expenditure @ 10% of Rs. 14

THE DCIT, CENTRAL CIIRCLE-1(2), AHMEDABAD vs. SHRENA S SUTARIA, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 796/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 796/Ahd/2019 With C.O.No.172/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shrena S. Sutaria, Central Circle-1(2), Vs. 8, Amrashagun Bunglows, Ahmedabad. Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Asqps7606E

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R

Section 143(3)Section 147Section 148Section 68

section 68 of the Act by making the addition to the total income of the assessee. 11. Aggrieved assessee preferred an appeal to the learned CIT-A. 12. The assessee before the learned CIT(A) reiterated that cash was deposited out of opening balance and withdrawal made during the year. All the withdrawals and deposits are duly recorded

HARISHKUMAR KHUSHALRAY BHATT,AHMEDABAD vs. THE ITO, WARD-3(3)(2) NOW WARD-3(3)(1), AHMEDABAD

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 2042/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad15 Jul 2025AY 2017-18

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Harishkumar Khushalray Bhatt Ito, Ward-3(3)(2) P/1, Chandragupta Apartment Vs. Ahmedabad. Nr. Gordhandas Patel Hospital Vastrapur Ahmedabad. Pan : Abspb 3786 F (Applicant) (Responent) Assessee By : Shri Pritesh L. Shah, Ar : Shri Uday Kishanrao Kakne, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 07/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 15/07/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Pritesh L. Shah, AR

Section 143(3)Section 144Section 250Section 68Section 69ASection 80G

14. The AR reiterated that the impugned additions suffered from multiple legal and factual infirmities and the AO had mechanically resorted to both section 68

THE DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. GTC OILFIELDS SERVICES P. LTD, AHMEDABAD

In the result, all the 8 appeals filed by the Revenue are dismissed

ITA 971/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2015-16

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royappeal No. Ay Appellant Respondent Sn M/S. Gtc Oilfields Services P. Ltd., 2009-10 The Dcit, 61, New York Tower, A-Block, It(Ss)A Nos. 1-3 2010-11 Central Circle 1(4), Thaltej Char Rasta, S.G. Road, 314 To 316/Ahd/2019 2014-15 Ahmedabad Ahmedabad-380054 Pan : Aaacg 8684 P The Dcit, M/S. Gtc Oilfields Services P. Ltd.

For Respondent: Shri Sudhendu Das, CIT-DR

Section 132Section 153A

14 placed on record a copy of the said order of the Tribunal and the perusal of the same shows that both the issues relating to the deletion by the learned CIT(A) of the additions made by the Assessing Officer under Section 68

DHARAMTAR MOTORS SERVICES PETROLEUM PRODUCT,,AHMEDABAD vs. THE ITO, WARD-6(1)(4),, AHMEDABAD

In the results, both the appeals of the assessee are allowed

ITA 1438/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad21 Nov 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1438 & 2534/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/S Dharamtar Motor Services Income Tax Officer, Petroleum Product, Vs. Ward 6(1)(4) C/O. Ketan H. Shah, Advocate 903, Ahmedabad. Sapphire Complex, C.G. Road, Navrangpura, Ahmedabad. Pan: Aabfd9182F

For Respondent: Shri L.P. Jain, Sr. D.R

Section 271(1)(c)Section 68

68 of the Act. ITA nos.1438 & 2534/AHD/2017 Asstt. Year 2012-13 15 8.5 Coming to the allegations of the learned CIT (A) for invoking the provisions of section 41(1) of the Act, we find important to refer the provisions of section 41(1) of the Act which reads as under: Profits chargeable to tax. 41. 14

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S.DHARMEN MARBLE & STONE, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 794/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 794/Ahd/2019 With C.O.No.171/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Dharmen Marble & Stone, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aabfd5172B

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT, D.R

Section 143(3)Section 147Section 148Section 68

section 68 of the Act. 11. The assessee in the year under consideration has deposited cash of ₹ 98,31,461/- in its bank accounts. During the assessment proceedings, it was explained by the assessee that cash deposits of Rs. 93/- lacs was made out of the cash withdrawal from banks on earlier occasion and the remaining amount was deposited

THE ITO, WARD-1(1)(3), AHMEDABAD vs. M/S. CAPAXO LOGISTICS PVT. LTD, AHMEDABAD

In the result, the CO filed by the assessee is dismissed

ITA 1264/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1264/Ahd/2019 With C.O.No.190/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 I.T.O., M/S. Capaxo Logistics Pvt. Ltd., Ward-1(1)(3), Vs. 302, Third Floor, Ahmedabad. 3Rd Eye, C.G.Cross Road, Ambawadi, Ahmedabad.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT. D.R

14. We have heard the rival contentions of both the parties and perused the materials available on record. Admittedly the assessee has received amount of loan and advances for Rs. 5 crore each from Shri Rameshbhai Thakor and Shri Vinod Sharma which was treated as unexplained cash credit under section 68

DCIT, CENTRAL CIRCLE-(1)(2), AHMEDABAD vs. SHREYASI DHARMEN SUTARIA, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 797/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 797/Ahd/2019 With C.O.No.173/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Shreyasi Dharmen Sutaria, Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. 2Nd Address: 8, Amrashagun Bunglows, Nr. Hathisingh Park, Satellite, Ahmedabad-380015. Pan: Awops1881R

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R

Section 143Section 147Section 148

section 68 of the Act. 9.1 The assessee in the year under consideration has deposited cash of Rs. ₹ 1,75,64,500/- in its bank accounts. During the assessment proceedings, it was explained by the assessee that in order to buy peace and to avoid litigation, he was willing to offer an amount

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. DHARMENBHAI MAHENDRABHAI SUTARIA -HUF, AHMEDABAD

In the result appeal of the Revenue is dismissed

ITA 795/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 795/Ahd/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, Huf Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aafhd1653K

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R

Section 147Section 148Section 68

section 68 of the Act. 11. The assessee in the year under consideration has deposited cash of Rs. ₹ 1,68,25,000/- in its bank accounts. During the assessment proceedings, it was explained by the assessee that the slip book of cash deposits for certain period were not available. Therefore, in order to buy peace and to avoid litigation

SHRI UMIYA COOPERATIVE CREDIT SOCIETY LTD. ,1, SENETARY ROAD , KUTCHHI PATIDAR VADI, PETLAD TAL. PETLAD DIST. ANAND vs. INCOME TAX OFFICER, WARD-1(3)(1), PETLAD

In the result, Ground No. 2 of the assessee’s appeal is allowed

ITA 277/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad18 Jul 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Divatia, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. DR

Section 115BSection 56Section 68Section 80PSection 80P(2)(a)

Section 68 of the Act for ready reference: “Where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof or the explanation offered by him is not, in the opinion of the Assessing Officer, satisfactory, the sum so credited