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32 results for “section 68”+ Deemed Dividendclear

Sorted by relevance

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Key Topics

Section 153A54Section 14427Section 2(22)(e)8Section 2638Section 143(3)7Section 2504Addition to Income4Deemed Dividend3Section 682Section 56

M/S G G OILS & FATS PVT.LTD ,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX, BATHINDA

In the result, the assessee’s appeal is dismissed

ITA 508/ASR/2017[2014-15]Status: DisposedITAT Amritsar05 Jul 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 508/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. P. N. Arora &For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 2(18)Section 2(22)(e)Section 56

section 115-O;’ It is thus only the dividend declared, distributed or paid by a company, on which tax u/s. 115-O has been suffered, that falls u/s. 10(34), and would therefore not stand to be assessed u/s. 2(24)(ii) r/w s. 56 of the Act. The said dividend would only be that envisaged

Showing 1–20 of 32 · Page 1 of 2

2

DR. HARPRIT SINGH ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the appeal of the assessee stands allowed

ITA 195/ASR/2018[2011-12]Status: DisposedITAT Amritsar19 Dec 2019AY 2011-12

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.195/Asr/2018 िनधा"रणवष"/A.Y.:2011-12 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Dr. Harprit Singh, C/O M/S. Vs. Deputy Commissioner Of Orthonova Hospital, Near Nari Income-Tax, Niketan, Nakoddar Road, Central Circle –Ii, Jalandhar Jalandhar(Pb) (Pb) Pan: Acmps 7237 F अपीलाथ"Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

Section 133(6)Section 143Section 147Section 148Section 68Section 69

deemed dividend in the hands of the assessee. 5. Being, aggrieved, the assessee filed an appeal before the Ld. CIT (A). The assessee has reiterated the same submissions as made before the AO. It was argued that said account was reopened due to astrological reasons. The addition made under section 68was challenged on the ground that section 68

MESERS G.G CONTINEENTAL TRADES PVT.LTD,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-I, BATHINDA

In the result, the appeals of the assessee bearing ITA No

ITA 189/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Jul 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

deemed dividend’ within the meaning of section 2(22)(e) of the Act is upheld. In the result, the appeal is dismissed. It is ordered accordingly.” 12.2 The ld. DR also relied on the order of assessee’s own case which is in favour of the revenue bearing ITA No. 508/Asr/2017, date of order 05.07.2019. page

MEASAGE G. G OILS & FATS PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- 1 , BATHINDA

In the result, the appeals of the assessee bearing ITA No

ITA 513/ASR/2019[2016-17]Status: DisposedITAT Amritsar11 Jul 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

deemed dividend’ within the meaning of section 2(22)(e) of the Act is upheld. In the result, the appeal is dismissed. It is ordered accordingly.” 12.2 The ld. DR also relied on the order of assessee’s own case which is in favour of the revenue bearing ITA No. 508/Asr/2017, date of order 05.07.2019. page

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 320/ASR/2017[2007-08]Status: DisposedITAT Amritsar11 Aug 2022AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 324/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

SHRI.RAVI NARULA,FEROZPUR vs. DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 611/ASR/2018[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

SHRI RAVI NARULA,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 615/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

SH.RAVI NARULA ,FEROZPUR vs. DY. COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 650/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 277/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

SHRI MATI SONALI BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 41/ASR/2022[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 322/ASR/2017[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

deemed dividend in the hands of the assessee and taxed accordingly u/s 2(22)(e) of the Act. The assessment was completed u/s 153A/143(3) of the Act. The ld. CIT(A) adjudicated the issue and confirmed the order of the AO. During the appellate proceeding assessee did not take the ground related to assessment U/s 153A was made