Search: section 68 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

272 results for “section 68”+ Section 1clear

Sorted by relevance

Delhi10,828 Mumbai9,739 Kolkata3,243 Bangalore2,600 Ahmedabad2,247 Chennai2,198 Jaipur1,567 Hyderabad1,425 Pune1,341 Surat963 Chandigarh904 Indore842 Karnataka811 Cochin642 Rajkot494 Raipur458 Visakhapatnam423 Lucknow318 Nagpur297 Amritsar272 Agra255 Cuttack244 Guwahati235 Telangana166 Patna161 Ranchi152 Jodhpur148 Calcutta145 SC132 Jabalpur120 Panaji109 Allahabad104 Dehradun102 Varanasi49 Rajasthan22 Orissa14 Kerala13 Punjab & Haryana7 A.K. SIKRI ROHINTON FALI NARIMAN5 Uttarakhand4 Gauhati3 Andhra Pradesh2 ASHOK BHAN DALVEER BHANDARI2 ANIL R. DAVE SHIVA KIRTI SINGH1 K.S. RADHAKRISHNAN A.K. SIKRI1 Tripura1 A.K. SIKRI N.V. RAMANA1 HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1 ARIJIT PASAYAT C.K. THAKKER1

Key Topics

Addition to Income94 Section 6882 Section 14776 Section 143(3)68 Section 14862 Section 250(6)46 Section 153A40 Section 25039 Section 69A32 Disallowance

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

ITA 260/ASR/2019[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 115Section 133ASection 142(1)Section 154Section 68Section 69Section 69ASection 69BSection 69CSection 69D

68 or section 69 or section 69A or section 69B or section 69C or section 69D. 115BBE. (1

Showing 1–20 of 272 · Page 1 of 14

...

31

Natural Justice22

SHRI RAJ KUMAR ( M/S RADHIKA SALES CORP ), AMRITSAR vs. INCOME TAX OFFICER WARD- 3 (3), AMRITSAR

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

ITA 195/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Apr 2023AY 2017-18

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

Section 143(3)Section 145(3)Section 250oSection 68

section 68”. vi. ACIT, Central Circle - 1, Visakhapatnam v. Hirapanna Jewellers [2021] 128 taxmann.com 291 (Visakhapatnam -Trib.) INCOME TAX: Where

HOSHIARPUR TRADERS ,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

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

ITA 117/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

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

Section 143(3)Section 263Section 263(1)

section 68, assessee has to explain three conditions, namely, identity of creditor; Tax Officer genuineness of transaction; and credit worthiness of creditor - Held, yes - Assessee individual had taken unsecured loan of certain amount from one ST - Assessing Officer 24(3)(1

M/S SANT BABA BHAG SINGH MEMORIAL CHARITABLE SOCIETY,JALANDHAR vs. D.C.I.T, CIRCLE - 1 (EXEMPTION), CHANDIGARH

In the result, the assessee’s appeal is partly allowed

ITA 432/ASR/2017[2014-15]Status: DisposedITAT Amritsar27 Feb 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Sandeep Chauhan, CIT-DR

Section 115BSection 12ASection 133(6)Section 143(3)Section 68

68 or section 69 or section 69A or section 69B or section 69C or section 69D. 115 BBE (1

SHRI OM PARKASH LEGAL HEIAR SMT PUSHPA VERMA,JALANDHAR vs. INCOME TAX OFFICER WARD-1(3), JALANDHAR

In the result, the assessee’s appeal is dismissed

ITA 756/ASR/2017[2014-15]Status: DisposedITAT Amritsar31 Oct 2018AY 2014-15

Bench: Sh. Sanjay Arorai.T.A. No. 756/Asr/2017 Assessment Year: 2014-15

For Appellant: Sh. Ashray Sarna (C.A.)For Respondent: Sh. Charan Dass (D.R.)

Section 143(3)Section 145(3)Section 41(1)Section 41(1)(a)Section 68

1 (SC); Kedarnath Jute Mfg. Co. Ltd. v. CIT [1971] 82 ITR 363 (SC)). Why, if that be so, section 68

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

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

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 68

1, 3 and 4 of the assessee are rejected. 18 Farukh Ahmad Zeb v. ITO 17. The Next issue is regarding appellant’s objection to confirming the actions of the AO of additions made u/s 68 of the Act on the basis of unexplained credits found in the books of accounts by ignoring the jurisdictional ITAT Bench Judgment

SHRI SATBIR SINGH BHULLAR,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

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

ITA 258/ASR/2022[2008-09]Status: DisposedITAT Amritsar02 Mar 2023AY 2008-09

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

Section 139(1)Section 147Section 148Section 250(6)Section 250oSection 68

section 68 are not at all applicable. In this regard reliance is being placed on the following case laws: - Sr. Citation Brief No 1

SH. SATISH KUMAR,JALANDHAR vs. THE INCOME TAX OFFICER,, JALANDHAR

The appeal of the assessee is allowed

ITA 105/ASR/2017[2008-09]Status: DisposedITAT Amritsar15 Jan 2019AY 2008-09

Bench: Shri N.K. Saini & Shri Ravish Soodita No.105/Asr./2017 (Assessment Years: 2008-09)

For Appellant: Shri Ashray Sarna, A.RFor Respondent: Shri Bhavani Shankar, D.R

Section 143(2)Section 143(3)Section 68

1(2), Thane (2016) 73 taxmann.com 68 (Mumbai Trib.) wherein it was held as under: - 'I have carefully considered the rival submissions. In the present case the addition has been I made by the income tax authorities by treating the cash deposits in the bank account as an unexplained cash credit within the meaning of section

SHRI RAVINDER SACHDEVA,AMRITSAR vs. INCOME TAX OFFICER WARD -5 (4), AMRITSAR

In the result, the appeal of the assesse is allowed for statistical

ITA 263/ASR/2022[2012-13]Status: DisposedITAT Amritsar20 Jun 2023AY 2012-13

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

For Appellant: Shri. P.N. Arora, AdvocateFor Respondent: Shri Pardeep Kumar, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 234ASection 68

68 of the I.T. Act, 1961. Penalty proceedings under section 271(1 )(b) and 271(1 )(c) of the Income

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

section 80G(2)(B), the Central Government notifies places of public worship owing to their historical, archaeological, or artistic importance. The following Gurudwaras due to their historical importance have been notified u/s 80G(2)(B) by the Central Government. 1. Gurudwara Harminder Sahib, SO 1974, Dated 19.06.1965. 2. Gurudwara DukhNiwaran Sahib, SO 885, Dated 31.12.1975. 3. Gurudwara Shri Hemkunt

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

1 to 4 are against the confirmation of addition of Rs.33,71,720 made on account of cash deposits in saving bank account and Rs. 12,528 being interest inspite of the facts to the AO Dr. Harprit Singh v. DCIT-CC-II, Jalandhar/I.T.A. No.195/ASR/2018/A.Y.:11-12 Page 2 of 11 has framed assessment by applying different possibilities and there

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU vs. M/S MOHD ASRAF SHEIKH, JAMMU

In the result, the appeal of the Revenue is allowed

ITA 212/ASR/2019[2015-16]Status: DisposedITAT Amritsar26 Jul 2023AY 2015-16

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

For Appellant: Sh. Vinay Jamwal, CAFor Respondent: Smt. Ratinder Kaur, Sr. DR

1 (SC) [1977] 107 ITR (SC) The Delhi High Court in C1T v. Oasis Hospitalities Pvt. Ltd. 5, held that: “The initial onus is upon the assessee to establish three things necessary to obviate the mischief of Section 68

BHUPENDRA FLOUR MILLS PVT LTD,BATHINDA vs. ITO, WARD 1(1), BATHINDA, BATHINDA

The appeal stands partly allowed in terms of out above order

ITA 54/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayandasgupta, Jm आयकरअपीलसं. / Ita No.54/Asr/2025 (िनधा"रणवष" / Assessment Year: 2017-18) M/S Bhupendra Flour Mills Pvt Ltd. Ito Ward - 1(1) बनाम/ Railway Road Central Revenue Building Bhatinda, Punjab – 151001 Civil Lines, Bhatinda Vs. Punjab - 151001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccb-6192-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Sh. Farhat Khan (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-02-2026 घोषणाकीतारीख /Date Of Pronouncement 20.02.2026 : आदेश / O R D E R

For Appellant: Sh. Sudhir Sehgal (Advocate) - Ld. ARFor Respondent: Sh. Farhat Khan (CIT) – Ld. DR (Virtual)

Section 10(37)Section 14Section 143(3)Section 145B(1)Section 194LSection 2Section 2(24)Section 36Section 4Section 45(5)

Section 145B(1), Parliament has enacted a specific charging mechanism to tax interest received on compensation or enhanced compensation as “Income from Other Sources” on receipt basis, thereby legislatively modifying the tax character of such receipts for assessment years commencing 01.04.2010 onwards. Once a direct charging provision exists, the characterisation of such receipt under the Land Acquisition

SHRI SUKHJIT SINGH,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 67/ASR/2022[2012-13]Status: DisposedITAT Amritsar22 Mar 2023AY 2012-13

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR

Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

1) of section 115BBE, tax at special rate as provided in section 115 BBE is to be charged on total income as referred to in Sections 68

SHRI MANMOHAN SINGH KAPUR,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 68/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR

Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

1) of section 115BBE, tax at special rate as provided in section 115 BBE is to be charged on total income as referred to in Sections 68

SMT HARNEET KAUR JUNEJA,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 66/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR

Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

1) of section 115BBE, tax at special rate as provided in section 115 BBE is to be charged on total income as referred to in Sections 68

JASDEEP KAUR CHADHA-JALANDHAR,PUNJAB vs. JAO THE DCIT CIRCLE-4 JALANDHAR, PUNJAB

In the result, the appeal of the assessee is allowed and the revenue appeal is dismissed

ITA 250/ASR/2025[2018-2019]Status: DisposedITAT Amritsar22 Aug 2025AY 2018-2019

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 143(3)Section 68

section 68” 6.1 In this regard, it appears that these names and the amount have been taken from the 03 parties out of 07 are tabulated as under: Name of Person Amount Received Sh.Vinod Kumar 20,00,000/- Smt. Pawandeep Kaur 20,00,000/- Sh. Jagjit Singh 11,00,000/- 6.2 The ld. AO further observed that these parties

ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S JASDEEP KAUR CHADHA, JALANDHAR

In the result, the appeal of the assessee is allowed and the revenue appeal is dismissed

ITA 359/ASR/2025[2018-19]Status: DisposedITAT Amritsar22 Aug 2025AY 2018-19

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 143(3)Section 68

section 68” 6.1 In this regard, it appears that these names and the amount have been taken from the 03 parties out of 07 are tabulated as under: Name of Person Amount Received Sh.Vinod Kumar 20,00,000/- Smt. Pawandeep Kaur 20,00,000/- Sh. Jagjit Singh 11,00,000/- 6.2 The ld. AO further observed that these parties

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

1,12,63,866/- which is working out to Rs. 11,26,386/- on Travelling expenses in Foreign & Inland and Vehicle running and maintenance. The ld. AO had made ad hoc disallowance. 21.1. The ld. CIT-DR argued and relied on order of revenue authority. 21.2. The disallowance was made without finding any specific lacuna

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

1,12,63,866/- which is working out to Rs. 11,26,386/- on Travelling expenses in Foreign & Inland and Vehicle running and maintenance. The ld. AO had made ad hoc disallowance. 21.1. The ld. CIT-DR argued and relied on order of revenue authority. 21.2. The disallowance was made without finding any specific lacuna