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9 results for “section 68”+ Section 153Dclear

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Key Topics

Section 26314Section 133A9Section 1329Addition to Income8Section 153C6Survey u/s 133A6Revision u/s 2635Section 143(3)4Section 133(6)4

M/S. JOHN ENERGY LTD.,,MEHSANA vs. THE ACIT., MEHSANA CIRCLE,, MEHSANA

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 711/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad11 Jun 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2013-14

Section 142(1)Section 143(1)Section 143(2)Section 250Section 36(1)(va)

153D of the Act has been filed or not becomes immaterial. 6. The Ld. DR submitted that the order under challenge before the CIT(A) as well as before the ITAT is emerging from Assessment Order passed under Section 143(3) of the Act and the question of no incriminating material found will not be the criteria for quashing

THE DCIT, CENTRAL CIRCLE-2(2),, AHMEDABAD vs. M/S. JOHN ENERGY LTD.,, MEHSANA

Section 1314
Undisclosed Income4
Section 153D3

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 911/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad11 Jun 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2013-14

Section 142(1)Section 143(1)Section 143(2)Section 250Section 36(1)(va)

153D of the Act has been filed or not becomes immaterial. 6. The Ld. DR submitted that the order under challenge before the CIT(A) as well as before the ITAT is emerging from Assessment Order passed under Section 143(3) of the Act and the question of no incriminating material found will not be the criteria for quashing

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

ITA 1157/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

section 263 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], dated 31.03.2025, for the assessment years 2017-18, 2018-19, 2019-20 and 2020-21. By the impugned orders, the learned PCIT held that the assessments framed by the Assessing Officer (AO) u/s. 153C of the Act (except A.Y. 2020-21 where proceedings were

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

ITA 1158/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

section 263 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], dated 31.03.2025, for the assessment years 2017-18, 2018-19, 2019-20 and 2020-21. By the impugned orders, the learned PCIT held that the assessments framed by the Assessing Officer (AO) u/s. 153C of the Act (except A.Y. 2020-21 where proceedings were

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

ITA 1160/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2020-21
Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

68,97,83\n/-\n0/-\n(s.153C\nreturn)\nDate of AO'S\nOrder u/s.\n143(3)/153C\n29.09.2022\n29.09.2022\n29.09.2022\n29.09.2022\nDate of PCIT'S\n263 Order\n31.03.2025\n31.03.2025\n31.03.2025\n31.03.2025\n3. Aggrieved by the orders of the PCIT, the assessee is in appeals\nbefore us raising following assessment year-wise grounds of appeal:\nIn ITA/No.1157/Ahd/2025

RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

In the result, the appeals of the assessee is allowed

ITA 1159/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2019-20
Section 131Section 132Section 133(6)Section 133ASection 143(3)Section 153CSection 263

68,97,83\n/-\n0/-\n(s.153C\nreturn)\nDate of AO'S\nOrder u/s.\n29.09.2022\n29.09.2022\n29.09.2022\n29.09.2022\n143(3)/153C\nDate of PCIT'S\n263 Order\n31.03.2025\n31.03.2025\n31.03.2025\n31.03.2025\n3.\nAggrieved by the orders of the PCIT, the assessee is in appeals\nbefore us raising following assessment year-wise grounds of appeal:\nIn ITA/No.1157/Ahd/2025

ACIT CC 2(3) AHMEDABAD, AHMEDABAD vs. AISHA DHIRAJ GOGIA, AHMEDABAD

In the result: 50. To summarize the final outcome:

ITA 1673/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]

68. 111/Ahd/2024 2017-18 Revenue Sagar Shivkumar Gogia 69. CO 2017-18 Sagar Shivkumar Revenue 39/Ahd/2025 Gogia 70. 118/Ahd/2024 2016-17 Revenue Sagar Shivkumar Gogia 71. CO 2016-17 Sagar Shivkumar Revenue 38/Ahd/2025 Gogia 72. 119/Ahd/2024 2018-19 Revenue Sagar Shivkumar Gogia 73. CO 2018-19 Sagar Shivkumar Revenue 40/Ahd/2025 Gogia 74. 86/Ahd/2024 2018-19 Revenue Shivam Associates

SHRI SHAILESH S. PATEL,,PALANPUR vs. THE INCOME TAX OFFICER, WARD-5,, PALANPUR

In the result, the appeal of the assessee is dismissed

ITA 3063/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Aug 2018AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. No. 3063/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Ms. Aarti Shah, A.R
Section 147Section 148Section 68

68 to 69D). ITA No. 3063/Ahd/16 [Shailesh S. Patel vs.ITO] AY 2012-13 - 4 - 2. I have therefore, reason to believe that income chargeable to tax exceeding Rs.1,22,24,800/- has escaped assessment for A.Y. 2012-13 and intend to reassess such income and also any other income chargeable to tax which has escaped assessment and which comes

MEHAAN ENTERPRISE,AHMEDABAD vs. THE PCIT, CENTRAL, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 789/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2018-19

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

For Appellant: Shri M S Chhajed, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 132Section 133ASection 143(1)Section 153CSection 153DSection 263Section 68

68 of the Act, and the assessment order having been passed with approval u/s 153D, cannot be held to be erroneous merely on account of a different view taken by the Ld. PCIT. The Ld. AR argued that the order passed u/s 263 of the Act by the Ld. PCIT is in against law, equity & justice. The Ld. AR argued