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5 results for “section 68”+ Section 292Bclear

Sorted by relevance

Delhi150Mumbai120Bangalore93Amritsar30Jaipur27Pune19Kolkata14Chandigarh14Nagpur13Chennai11Rajkot11Jodhpur10Hyderabad8Guwahati7Ahmedabad5Lucknow5Patna5Visakhapatnam3Cuttack3Surat3Karnataka2Indore2Raipur1Jabalpur1Allahabad1SC1

Key Topics

Section 143(2)23Section 143(3)10Section 271A8Section 1478Section 1545Section 1485Section 292B5Section 684Addition to Income3Reopening of Assessment

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. ANILKUMAR OCHHAVLAL DESAI, VADODARA

In the result, the appeal of the Department is dismissed

ITA 292/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2017-18

Bench: Jurisdictional Assessing Officer?

Section 143(1)Section 143(2)Section 159Section 250Section 68

68 of the Act. 4. In appeal before Ld. CIT(A), the assessee challenged the initiation of proceedings and Ld. CIT(A) allowed the appeal of the assessee with the following observations: Based on the above submissions the legal heir submits that the assessment order is to be quashed and set aside." I.T.A No. 292/Ahd/2024 A.Y. 2017-18 Page

SHRI ISHWARBHAI MAGANBHAI DESAI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3,, PATAN

2
Natural Justice2

In the result, appeal of the assessee is allowed

ITA 90/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad12 Apr 2018AY 2008-09

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 90/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09

For Appellant: Shri T.P. Hemani, ARFor Respondent: Shri Prasson Kabra, Sr.DR
Section 142(1)Section 144Section 148Section 158BSection 292BSection 68

68 on account of unexplained cash credit in the hands of Shri Maganbhai Nagjibhai Desai. Appeal to the ld.CIT(A) did not bring any relief to the assessee. The case of the assessee is that Shri Maganbhai Nagjibhai Desai was passed away on 26.12.2008. When process-server came to the alleged residence of Maganbhai Nagjibhai Desai, then this fact

PIYUSH GARG,AHMEDABAD vs. DCIT, CC-1(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1590/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2022-23

For Appellant: Shri Anurag Sinha, A.RFor Respondent: Shri Uday Kishanrao Kakne, Sr. D.R
Section 115BSection 132ASection 143(1)Section 143(3)Section 154Section 271A

292B of the Act which may have been claimed, had the AO proceeded further with original initiation of section 271AAB. However, having himself changed the initiation to section 271AAC and admitted his mistake the AO cannot fall back upon the same. Notice initiating Penalty under section 271AAB which as per AO's own admission was not correct

KIRTI MILEX LIMITED,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

ITA 686/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.686/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 M/S. Kirti Milex Ltd., I.T.O, 5, Vasukanan, 2Nd Floor, Vs. Ward-2(1)(2), Nr.Lotus Flats, Ashram Road, Ahmedabad. Ahmedabad.

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.K. Goel, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 292BSection 68

68 of Act of Rs.35,00,000/-. 6. The appellant craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal. 2. The 1st issue raised by the assessee is general in nature. Therefore we do not find any reason to adjudicate the same. Accordingly, we dismiss the ground of appeal of the assessee

KAMLA CRAFT PACK PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

ITA 810/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.810/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Kamla Craft Pack Pvt. Ltd., I.T.O, 5, Vasukanan, Nr. Lotus Flats, Vs. Ward-2(1)(2), Ashram Road, Ahmedabad. Ahmedabad-38001. Pan: Aaack7985K

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.K. Goel, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 292BSection 68

68 of Act of Rs.35,00,000/-. 6. The appellant craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal. 2. The 1st issue raised by the assessee is general in nature. Therefore we do not find any reason to adjudicate the same. Accordingly, we dismiss the ground of appeal of the assessee