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54 results for “section 68”+ Section 364clear

Sorted by relevance

Karnataka440Mumbai431Delhi353Chennai115Jaipur77Bangalore62Ahmedabad54Hyderabad39Chandigarh37Kolkata37Calcutta35Raipur20Lucknow18Indore17Surat15Visakhapatnam8Cuttack8Patna7Telangana6Guwahati5Cochin5Rajkot5Pune5Agra4Amritsar4SC4Nagpur2Kerala2Allahabad1Andhra Pradesh1Orissa1Varanasi1

Key Topics

Addition to Income49Section 6844Section 143(3)32Disallowance30Section 26329Section 14719Section 115J19Section 271(1)(c)14Penalty14Natural Justice

THE DCIT, CIRCLE-8,, AHMEDABAD vs. SHIVAM WATER TREATERS PVT. LTD.,, AHMEDABAD

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

ITA 1447/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

68 of the Act. Thus the ground of appeal raised by the Assessee is hereby allowed. 29. The next issue raised by the assessee is that the learned CIT-A erred in confirming the addition made by the AO for ₹ 15 Lacs under the provisions of section 40A(2)(b) of the Act. 30. The AO during the assessment

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1),, AHMEDABAD

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

Showing 1–20 of 54 · Page 1 of 3

14
Deduction13
Cash Deposit13
ITA 2557/AHD/2017[2012-13]Status: Disposed
ITAT Ahmedabad
06 May 2022
AY 2012-13

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

68 of the Act. Thus the ground of appeal raised by the Assessee is hereby allowed. 29. The next issue raised by the assessee is that the learned CIT-A erred in confirming the addition made by the AO for ₹ 15 Lacs under the provisions of section 40A(2)(b) of the Act. 30. The AO during the assessment

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-8, AHMEDABAD

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

ITA 187/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad06 May 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

68 of the Act. Thus the ground of appeal raised by the Assessee is hereby allowed. 29. The next issue raised by the assessee is that the learned CIT-A erred in confirming the addition made by the AO for ₹ 15 Lacs under the provisions of section 40A(2)(b) of the Act. 30. The AO during the assessment

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE ACIT, (OSD), CIRCLE-8,, AHMEDABAD

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

ITA 1320/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

68 of the Act. Thus the ground of appeal raised by the Assessee is hereby allowed. 29. The next issue raised by the assessee is that the learned CIT-A erred in confirming the addition made by the AO for ₹ 15 Lacs under the provisions of section 40A(2)(b) of the Act. 30. The AO during the assessment

ZARINABEN RAHIMBHAI KALAVATAR,MAHUVA vs. ACIT, WARD-2(4), BHAVNAGAR

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

ITA 1515/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad02 Dec 2021AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Suchitra Kamble

For Appellant: Shri P.B. Parmar, AdvocateFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 115BSection 142(1)Section 143(2)Section 234ASection 271(1)(c)Section 68

364 290 Bhavnagar. [PAN – CTQPK 5900 C] (Appellant) (Respondent) Appellant by : Shri P.B. Parmar, Advocate Respondent by : Shri R.R. Makwana, Sr. D.R. Date of hearing : 06.12.2021 Date of pronouncement : 10.12.2021 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed by the assessee against the order dated 16.03.2018 passed by the CIT(A)-6, Ahmedabad

AMBE TRADECORP PVT. LTD.,AHMEDABAD vs. THE PR. CIT (CENTRAL), AHMEDABAD

In the result, the appeal filed by the assessee is allowed

ITA 53/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad21 Sept 2021AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.53/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2010-2011 Ambe Tradecorp Private Limited, The P.C.I.T.(Central) Iscon House, Vs. Ahmedabad. B/H. Rembrandt Building, C.G. Road, Ahmedabad.

For Appellant: Smt Nupur Shah, A.RFor Respondent: Shri Mohd. Usman, CIT.D.R
Section 143(3)Section 147Section 68

68 of the Act in the proceedings carried out under section 263 of the Act. 7.14 Nevertheless, the company namely M/s HIT Flo Control Water Treatment Pvt. Ltd. did not file the return for the year under consideration. However the assessee have submitted PAN, address, ledger confirmation, own and bank statement of M/s HIT Flo Control Water Treatment showing

HARGOVIND MOTIBHAI DESAI,AHMEDABAD vs. ITO, WARD 3(3)(7), AHMEDABAD (EXISTING ITO WARD 3(3)(1), AHMEDABAD), VEJALPUR, AHMEDABAD

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

ITA 2190/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Prakash D Shah, ARFor Respondent: Shri BP Srivastava, Sr. DR
Section 143(2)Section 143(3)Section 68

364- Rs.4,94,314), under section 68 of the Act, on the account of treatment of ITA Nos. 2190-2191/Ahd/2024

HARGOVIND MOTIBHAI DESAI,AHMEDABAD vs. ITO WARD 3(3)(8), AHMEDABAD (EXISTING ITO WARD 3(3)(1), AHMEDABAD), AHMEDABAD

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

ITA 2191/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Prakash D Shah, ARFor Respondent: Shri BP Srivastava, Sr. DR
Section 143(2)Section 143(3)Section 68

364- Rs.4,94,314), under section 68 of the Act, on the account of treatment of ITA Nos. 2190-2191/Ahd/2024

ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1605/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Pr. Cit-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri R.P. Rastogi, Cit-Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

Section 263Section 37Section 69C

364 001 [ PAN: AAMCA 4837 A ] (Appellant) .. (Respondent) Assessee represented by : Shri Parimalsinh B. Parmar, AR Revenue represented by : Shri R.P. Rastogi, CIT-DR 08.12.2025 Date of Hearing Date of Pronouncement 16.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order passed by the learned Principal Commissioner

OHM DEVELOPERS,SABARKANTHA vs. THE ACIT, CIRCLE, HIMATNAGAR

In the result, the appeal of the assessee is dismissed

ITA 1538/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalohm Developers The Acit, Circle Vs. C/O. Bhandari Marketing Income Tax Office 1, Manish Market Himatnagar – 395 001 Nr. Old State Bank Nava Bazar, Himatnagar – 383 001 (Sabarkantha Dist.) [Pan : Aacfo 2907 N] (Appellant) .. (Respondent) Assessee Represented By : Shri Tej Shah, Advocate Revenue Represented By : Shri Abhijit, Sr.Dr 27/11/2025 Date Of Hearing Date Of Pronouncement 29/01/2026

Section 143(3)Section 271ASection 68Section 69A

364/- as unexplained cash credit, that the addition was wrongly made under section 68 instead of section 69A of the Act, that

HARPREET KAUR KAUSHIK MANEK,BHAVNAGAR vs. THE DY.CIT., CIRCLE-1,, BHAVNAGAR

In the result, appeal filed by the assessee is partly allowed for statistical purpose

ITA 109/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2011-12

Section 133(6)Section 139Section 142(1)Section 147Section 148Section 234ASection 271(1)(c)Section 69

Section 68 of the Act. The Ld. AR further submitted that there is no basis of the sum of Rs.5,46,88,613/- i.e. the amount mentioned in reasons for reopening and considered while making the impugned addition by the Assessing Officer as the assessee had carried out the commodity transactions through M/s. Kunvarji Finstock

SAROJBEN RAJKUMAR BANSAL LEGAL HEIR OF LATE RAJKUMAR KAKARAM BANSAL,BHAVNAGAR vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, BHAVNAGAR

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 306/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad10 Oct 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.306/Ahd/2024 िनधा"रण वष" /Assessment Year : 2013-14 Sarojben Rajkumar Bansal The Dy.Cit बनाम/ Legal Heir Of Circle-1 V/S. Late Shri Rajkumar Kakaram Bhavnagar – 364 001 Bansal Plot No.1497/B, Opp. Theosophical Lodge Bhavnagar, Gujarat 364 001 "थायी लेखा सं./Pan: Aanpb 1618 G अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 08/10/2024 घोषणा की तारीख /Date Of Pronouncement: 10/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Prithviraj Meena, CIT-DR
Section 10(38)Section 143(3)Section 147Section 148Section 250Section 250(6)Section 271(1)(c)Section 68

364 001 "थायी लेखा सं./PAN: AANPB 1618 G अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee by : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, AR Revenue by : Shri Prithviraj Meena, CIT-DR सुनवाई की तारीख/Date of Hearing : 08/10/2024 घोषणा की तारीख /Date of Pronouncement: 10/10/2024 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM: This appeal

SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 976/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

68, Chimanbhai Jivabhai 2(2), Vs Market,Vasna, Ahmedabad. Ahmedabad-382460. PAN: AASPT6796Q [Appellant] (Respondent) Assessee Represented : Shri Mehul K. PATEL, AR Revenue Represented : Shri Sudhendu Das, CIT-DR Date of hearing : 04-07-2024 Date of pronouncement : 28-08-2024 आदेश/ORDER PER BENCH: These Appeals are filed by the Assessee and the Revenue as against separate appellate orders

THE ITO WARD-5(3)(1) (PREVIOUSLY THE ACIT, CENTRAL CIRCLE-2(2)), AHMEDABAD vs. SHRI SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA, AHMEDABAD

In the result the assessee appeal in ITA

ITA 921/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

68, Chimanbhai Jivabhai 2(2), Vs Market,Vasna, Ahmedabad. Ahmedabad-382460. PAN: AASPT6796Q [Appellant] (Respondent) Assessee Represented : Shri Mehul K. PATEL, AR Revenue Represented : Shri Sudhendu Das, CIT-DR Date of hearing : 04-07-2024 Date of pronouncement : 28-08-2024 आदेश/ORDER PER BENCH: These Appeals are filed by the Assessee and the Revenue as against separate appellate orders

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 975/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

68, Chimanbhai Jivabhai 2(2), Vs Market,Vasna, Ahmedabad. Ahmedabad-382460. PAN: AASPT6796Q [Appellant] (Respondent) Assessee Represented : Shri Mehul K. PATEL, AR Revenue Represented : Shri Sudhendu Das, CIT-DR Date of hearing : 04-07-2024 Date of pronouncement : 28-08-2024 आदेश/ORDER PER BENCH: These Appeals are filed by the Assessee and the Revenue as against separate appellate orders

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 978/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

68, Chimanbhai Jivabhai 2(2), Vs Market,Vasna, Ahmedabad. Ahmedabad-382460. PAN: AASPT6796Q [Appellant] (Respondent) Assessee Represented : Shri Mehul K. PATEL, AR Revenue Represented : Shri Sudhendu Das, CIT-DR Date of hearing : 04-07-2024 Date of pronouncement : 28-08-2024 आदेश/ORDER PER BENCH: These Appeals are filed by the Assessee and the Revenue as against separate appellate orders

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 977/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

68, Chimanbhai Jivabhai 2(2), Vs Market,Vasna, Ahmedabad. Ahmedabad-382460. PAN: AASPT6796Q [Appellant] (Respondent) Assessee Represented : Shri Mehul K. PATEL, AR Revenue Represented : Shri Sudhendu Das, CIT-DR Date of hearing : 04-07-2024 Date of pronouncement : 28-08-2024 आदेश/ORDER PER BENCH: These Appeals are filed by the Assessee and the Revenue as against separate appellate orders

THE ACIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SMT. RITABEN SAKETKUMAR TANNA, AHMEDABAD

In the result the assessee appeal in ITA

ITA 920/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

68, Chimanbhai Jivabhai 2(2), Vs Market,Vasna, Ahmedabad. Ahmedabad-382460. PAN: AASPT6796Q [Appellant] (Respondent) Assessee Represented : Shri Mehul K. PATEL, AR Revenue Represented : Shri Sudhendu Das, CIT-DR Date of hearing : 04-07-2024 Date of pronouncement : 28-08-2024 आदेश/ORDER PER BENCH: These Appeals are filed by the Assessee and the Revenue as against separate appellate orders

M/S. ALANG METAL EXIM PVT. LIMITED.,BHAVNAGAR vs. ACIT, CIRCLE-1,, BHAVNAGAR

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

ITA 2329/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad19 Jun 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2012-13 M/S.Alang Metal Exim Pvt.Ltd. The Acit Shop No.3, Arpan Flat Vs Circle-1 Shishuvihar Circle, Bhavnagar Bhavnagar – 364 001 (Gujarat) Pan:Aaeca 9651 Q ….. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 13 /06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 19/06/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal Is Filed By The Assessee Against The Order Dated 20-9-2018 Passed By The Ld.Commissioner Of Income Tax (Appeals)–6, Ahmedabad [Hereinafter Referred To As “The Ld.Cit(A)”] In Confirming The Addition Of Rs.7,00,00,000/- Under Section 68 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) & Disallowance Of Rs.3,30,000/- Out Of Loading & Unloading Charges Made By The Assessing Officer (Hereinafter Referred To As “Ao”) In His Assessment Order Passed Under Section 143(3) Of The Act For The Assessment Year (Ay) 2012-13. M/S.Alang Metal Exim Pvt.Ltd. Vs. Acit Asst. Year : 2012-13

For Appellant: Shri Tushar Hemani, Sr.Adv. &For Respondent: Shri Sudhendu Das, CIT-DR
Section 143(3)Section 68

364 001 (Gujarat) PAN:AAECA 9651 Q ….. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Tushar Hemani, Sr.Adv. & Shri Parimalsinh B. Parmar, AR Revenue by : Shri Sudhendu Das, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 13 /06/2024 घोषणा क" तार"ख /Date of Pronouncement: 19/06/2024 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER This appeal

ANILBHAI HASMUKHBHAI SONI,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(3),, VADODARA

In the result, the appeal filed by the Assessee is allowed

ITA 1083/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad26 May 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(3)Section 69A

364/- available on 07-11-2016 and balance of Rs. 91,55,636 out of sale proceeds on 08-11- 2016 as per extract of I.T.A No. 1083/Ahd/2023 A.Y. 2017-18 Page No 4 Anilbhai Hasmukhbhai Soni vs. ITO cash book attached herewith 10/11/2016 30,00,000 94,99,253 101 11/11/2016 30,62,000 32,49,253 101 Total