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5 results for “section 68”+ Section 234clear

Sorted by relevance

Delhi725Karnataka524Mumbai426Bangalore245Surat165Jaipur124Ahmedabad122Kolkata104Chennai83Cochin72Hyderabad48Chandigarh42Indore33Pune32Lucknow24Raipur23Patna19Rajkot18Nagpur18Cuttack17Calcutta17Guwahati14Ranchi10Telangana7Dehradun7Amritsar6Visakhapatnam5Allahabad5SC5Agra4Varanasi4Jodhpur3Rajasthan3Andhra Pradesh1Orissa1Panaji1

Key Topics

Section 143(3)6Section 145(3)5Addition to Income5Section 1324Disallowance4Undisclosed Income4Section 44A3

M/S. L.P.R. CONSTRUCTION,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, ALLAHABAD

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

ITA 257/ALLD/2018[2013-14]Status: DisposedITAT Allahabad05 Jul 2021AY 2013-14

Bench: Shri.Vijay Pal Raoassessment Year: 2013-14 M/S. L.P.R. Construction V. Dcit Circle-1 15F/1A, Baghambari Gaddi, Allahabad-211001. Allahapur, Allahabad, Uttar Pradesh- 211001. Tan/Pan: Aaifm8174H (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, Ca Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 13.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao:

For Appellant: Shri Praveen Godbole, CAFor Respondent: Shri A.K. Singh, CIT ( Sr. DR)
Section 143(1)Section 143(3)Section 144Section 145(3)Section 234ASection 44A

68,770/- on this account is unwarranted and liable to be declared. M/s L. P. R. Construction 4. That in any view of the matter interest charged u/s 234A, 234B of the Income Tax Act is highly unjustified. 5. That in any view of the matter the appellant reserves his rights to take any fresh ground of the appeal before

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 152/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

68 dated 24th June 2009 raised in favour of Raj Machinery Stores, Patna . The assessee corrected this mistake in the stock register on 31st August 2009, after conclusion of search operations. In our considered view this is a plausible and genuine human error in posting of entry in the stock register and based upon material on record

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 179/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

68 dated 24th June 2009 raised in favour of Raj Machinery Stores, Patna . The assessee corrected this mistake in the stock register on 31st August 2009, after conclusion of search operations. In our considered view this is a plausible and genuine human error in posting of entry in the stock register and based upon material on record

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 632/ALLD/2014[2007-08]Status: DisposedITAT Allahabad13 Jan 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

68 dated 24th June 2009 raised in favour of Raj Machinery Stores, Patna . The assessee corrected this mistake in the stock register on 31st August 2009, after conclusion of search operations. In our considered view this is a plausible and genuine human error in posting of entry in the stock register and based upon material on record

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 633/ALLD/2014[2010-11]Status: DisposedITAT Allahabad13 Jan 2021AY 2010-11

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

68 dated 24th June 2009 raised in favour of Raj Machinery Stores, Patna . The assessee corrected this mistake in the stock register on 31st August 2009, after conclusion of search operations. In our considered view this is a plausible and genuine human error in posting of entry in the stock register and based upon material on record