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15 results for “section 68”+ Section 131(1)(d)clear

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Key Topics

Section 143(3)18Section 26316Section 6813Addition to Income12Section 1486Condonation of Delay6Section 2505Natural Justice5Section 153A4

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)

d. That in major partners the assessment has been completed by the concerned AO and the capital investment has duly been verified by the respective AO. e. That the assessee has duly discharged his onus cast on it, therefore, no addition can be made in the hands of assessee firm, particularly considering the situation where the assessee firm has duly

SHRI SATISH KUMAR. S/O. SH. HANS RAJ ,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assessee stands allowed

ITA 258/ASR/2019[2014-15]Status: Disposed
Section 69A4
Section 153C4
Unexplained Investment4
ITAT Amritsar
19 Dec 2019
AY 2014-15

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.258/Asr/2019 िनधा"रणवष"/A.Y.:2014-15 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Satish Kumar S/O Hans Raj, Vs. Principal Commissioner Of B-12, Mch-366/13, Billa Income-Tax-1, Jalandhar House, New Jagatpura, Hoshiarpur Pan: Aawpk 0932 D अपीलाथ" Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

Section 143Section 143(3)Section 194CSection 263

D E R आदेश आदेश PER O. P. MEENA, ACCOUTANT MEMBER: 1. This appeal by the Assessee is directed against the order of learned Principal Commissioner of Income-Tax-1, Jalandhar (in short “the Pr.CIT”) dated 26.03.2019pertaining to Assessment Year 2014-15, passed under section 263 of Income Tax Act, 1961 (in short ‘the Act’). Satish Kumar

SHRIMATI RAVINDER BAWA,JALANDHAR vs. INCOME TAX OFFICER WARD-2(3), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

68) e) Copy of A/c No. 0242000125537289. (Paper Book Page No. 69) f) Copy of cash book of branch from 30.06.2010 to 10.07.2010. (Paper Book Page No. 71 to 117) g) Details of FDR’s in the name of Ravinder Bawa from 30.06.2010 to 10.07.2010. (Paper Book Page No. 118) h) Certificate of bank to the effect that no cash

THE ASSISATANT COMMISSIOENR OF INCOME-TAX,, HOSHIARPUR vs. SH. MANINDER SINGH CHEEMA, HOSHIARPUR

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

ITA 719/ASR/2013[2007-08]Status: DisposedITAT Amritsar31 Jul 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 719/Asr/2013 Assessment Year: 2007-08

For Appellant: Sh. Rajeev K. Gubgotra (D.R.)For Respondent: Sh. Surinder Mahajan, (C.A.)
Section 131Section 143(3)Section 68Section 69

131 (PB pgs. 27-30, 34-36). The deponents were called for being produced by the AO, i.e., as assessee’s witnesses. Except for Dalwinder Singh (serial no. 6), the other five were produced and deposed before the AO, confirming to have received back the deposit, which was stated to be out of personal savings, through Raj Sher Singh. None

SHRI RAJIV KUMAR KHANNA ,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

Accordingly, the ground no. 2 of the appellant assessee stands dismissed as not pressed

ITA 256/ASR/2018[2011-12]Status: DisposedITAT Amritsar25 Aug 2022AY 2011-12

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr. DR
Section 131Section 143(3)Section 54BSection 68Section 69Section 69A

131(1 )(d) of the Income Tax Act, 1961, at the back of the Appellant without the opportunity of cross examination and ignoring the affidavits filed during assessment as well as appellate proceedings. 8. That all the comments passed by the CIT(Appeals), while partly allowing the appeal, confirming the above additions, are based on assumptions, presumptions, surmises & conjectures only

HINDVEE SMALL FINANCE LIMITED,JAIPUR vs. ITO WARD 1(3) JAMMU, JAMMU

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

ITA 215/ASR/2024[2017-18]Status: DisposedITAT Amritsar24 Feb 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. K. L. Moolchandani, Adv
Section 143(3)Section 145(3)Section 250Section 68Section 69

d alter the grounds on or before the hearing.” 3. Condonation of delay: It is pointed out by the Registry that the appeal is filed belatedly by 51 (fifty one) days. The appellant has filed an application for condonation of delay in form of an affidavit sworn by the director of the appellant company Mr. Sandeep Prabhakar , explaining the fact

INCOME TAX OFFICER, WARD 2(2), JAMMU vs. SH. NEERAJ AGGARWAL , JAMMU

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 349/ASR/2017[2010-11]Status: DisposedITAT Amritsar06 Aug 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 349/(Asr)/2017 Assessment Year: 2010-11

For Appellant: Sh. Alok Kumar, CIT-DRFor Respondent: Sh. S. Krishnan (Adv.)
Section 143(2)Section 143(3)Section 144Section 145(3)Section 80

131 dated 01.11.2012 and, again, vide show cause dated 12.02.2013, which was also accompanied by summons of even date. The AO’s finding as to the applicability of s. 145(3), which reads as under, and, thus, of s. 144, however, is not based only on the non-production of the books of account, indeed essential for him to complete

INCOME TAX OFFICER, WARD-1, FARIDKOT, BSNL BUILDING vs. M/S VOHRA SOLVEX PVT. LTD, SADIQ ROAD

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R
Section 143(3)Section 148Section 250(6)Section 69C

D. R. Date of Hearing : 20.03.2025 Date of Pronouncement : 29.04.2025 2 I.T.A. No. 588/Asr/2024 & Ors Vohra Solvex Pvt Ltd. v. ITO & Ors ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the Revenue against the order of ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 03/09/2024 passed u/s 250(6) of the Income Tax Act, 1961 which

SH. BASANT KUMAR,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

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

ITA 514/ASR/2017[2014-15]Status: DisposedITAT Amritsar25 May 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 514/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 28Section 40A(3)

d) United Motors 21,880/- 18.03.2018 Nature of expenditure not specified 3 ITA No. 514 (Asr)/2017 (AY 2014-15) Basant Kumar v. Dy. CIT Before us, it was contended by the ld. Authorized Representative (AR), the assessee’s counsel, that the assessee’s lorry had met a road accident and the payments to M/s. Dada Motors and Malkiat Singh

SHRI SURJIT SINGH,NAWANSHAHR vs. INCOME TAX OFFICER , NAWANSHAHR

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

ITA 91/ASR/2022[2000-01]Status: DisposedITAT Amritsar21 Aug 2023AY 2000-01

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 89 To 91/Asr/2022 Assessment Years: 2000-01, 1999-2000 & 2000-01

Section 143(3)Section 147Section 148Section 250

1. That the Id CIT(A) misdirected herself in law and facts, in upholding the assumption of jurisdiction by the ITO by invoking the provisions of section 147/148. 2. That when the material relied upon to record such reasons had become nonest by virtue of Hon’ble Punjab & Haryana High Court order on the core issue

SHRI SURJIT SINGH,NAWANSHAHAR vs. INCOME TAX OFFICER , NAWANSHAHAR

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

ITA 90/ASR/2022[1999-2000]Status: DisposedITAT Amritsar21 Aug 2023AY 1999-2000

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 89 To 91/Asr/2022 Assessment Years: 2000-01, 1999-2000 & 2000-01

Section 143(3)Section 147Section 148Section 250

1. That the Id CIT(A) misdirected herself in law and facts, in upholding the assumption of jurisdiction by the ITO by invoking the provisions of section 147/148. 2. That when the material relied upon to record such reasons had become nonest by virtue of Hon’ble Punjab & Haryana High Court order on the core issue

SHRI NAVRAJ SINGH S/O SHRI. SURJIT SINGH,NAWANSHAHAR vs. INCOME TAX OFFICER , NAWANSHAHAR

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

ITA 89/ASR/2022[2000-01]Status: DisposedITAT Amritsar21 Aug 2023AY 2000-01

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 89 To 91/Asr/2022 Assessment Years: 2000-01, 1999-2000 & 2000-01

Section 143(3)Section 147Section 148Section 250

1. That the Id CIT(A) misdirected herself in law and facts, in upholding the assumption of jurisdiction by the ITO by invoking the provisions of section 147/148. 2. That when the material relied upon to record such reasons had become nonest by virtue of Hon’ble Punjab & Haryana High Court order on the core issue

SH. ARUN NARULA,AMRITSAR vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the both the appeals filed by the assessee stands allowed

ITA 128/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

D-47, Ranjit Avenue, Central Circle, Amritsar. Vs. Armitsar. [PAN:AERPN 7833F] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: The assessee has preferred the instant appeals against the separate orders dated 31.10.2018 passed

SH.ARUN NARULA,AMRITSAR vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the both the appeals filed by the assessee stands allowed

ITA 127/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

D-47, Ranjit Avenue, Central Circle, Amritsar. Vs. Armitsar. [PAN:AERPN 7833F] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: The assessee has preferred the instant appeals against the separate orders dated 31.10.2018 passed

SHRI RAJESH TIWARI,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the ground nos

ITA 84/ASR/2022[2012-13]Status: DisposedITAT Amritsar28 Aug 2023AY 2012-13

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

Section 132Section 143(3)Section 153CSection 250Section 68Section 69C

68 of the Act and undisclosed interest amount of Rs.601/- was added back with the total income of the assessee. Aggrieved assessee challenged the jurisdiction of assessment u/s I.T.A. No. 84/Asr/2022 4 Assessment Year: 2012-13 153C/143(3) framed by the ld. AO and the merit before the ld. CIT(A). The ld. CIT(A) upheld the order