BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

91 results for “section 68”+ Section 139(1)clear

Sorted by relevance

Delhi2,221Mumbai1,714Jaipur714Kolkata628Bangalore590Karnataka511Chennai490Ahmedabad422Hyderabad315Pune266Chandigarh259Surat259Indore219Cochin156Visakhapatnam144Nagpur123Rajkot120Agra99Amritsar91Raipur85Lucknow73Guwahati72Cuttack54Calcutta54Jodhpur53Patna45Telangana39Allahabad27SC23Varanasi14Ranchi13Jabalpur12Panaji8Rajasthan7Dehradun6Orissa5Gauhati1K.S. RADHAKRISHNAN A.K. SIKRI1Tripura1Uttarakhand1Andhra Pradesh1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 14787Section 14867Section 153A64Addition to Income60Section 6855Section 14450Section 143(3)47Section 69A27Section 26326Deduction

VEENA KHINDRI,SRINAGAR vs. INCOME TAX OFFICER WARD-1, SRINAGAR

In the result, Assessee's appeal is allowed

ITA 443/ASR/2024[2021-22]Status: DisposedITAT Amritsar10 Mar 2025AY 2021-22
For Appellant: Shri Rohit Kapoor, CAFor Respondent: Mrs. Neelam Sharma, Sr. DR
Section 115BSection 139(1)Section 143(1)Section 250Section 250(6)

139(1)\nis directory in nature and as such the benefit of lower\ntax rate cannot be denied.\n4.\nThat the order passed u/s 250(6) of the Income Tax\nAct, is bad in law as since the adoption of lower tax\nrate as per section 115BAC cannot be brought under\nthe ambit of adjustment u/s 143(1) which

Showing 1–20 of 91 · Page 1 of 5

18
Disallowance17
Cash Deposit12

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

139 CTR, High Court Of Bombay in the case of CIT Vs Bhaichand H Gandhi, decision of jurisdictional ITAT Bench Amritsar in the case of Sh Sanjeev Kumar Vs ITO ITA 445-449/Asr/2015 and decision of ITAT Bench Delhi in the case of Ms Mayawati Vs DCIT (2008) 113 TTJ 0178 wherein it was held that Section 68

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

139(1) for the year under consideration since the total income of the assessee was below the statutory limit as prescribed by the Income Tax Act, 1961. The case of the assessee was re-opened u/s 148 on the basis of the AIR information that the assessee had deposited cash to the tune

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, 69, 69A, 69B, 69C or 69D and reflected in the return of income furnished under section 139

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, 69, 69A, 69B, 69C or 69D and reflected in the return of income furnished under section 139

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, 69, 69A, 69B, 69C or 69D and reflected in the return of income furnished under section 139

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 471/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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

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

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

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

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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

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

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

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

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

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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

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

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

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

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

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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

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

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

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

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

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

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

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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

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

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

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

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

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

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

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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

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

139) ii) New Storage 58,48,50,242/- (145) 20000000/- (Received in the AY 2009-10) 1,54,42,626/- (Receipt in the instant 1.8 It may be thus, evident that such subsidy cannot be said to be an amount which has been received directly or indirectly to meet the cost of the assets acquired by the appellant company

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

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

Section 153ASection 56(1)(vii)Section 68

section 68. Copy of the decision is enclosed at page no. 91. The view of the Delhi High Court in this case has been endorsed by the Supreme Court as the SLP of the revenue was dismissed and stands reported at 380 ITR 64 (Statute). Copy of the order is enclosed at page no. 92. In view

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

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

Section 153ASection 56(1)(vii)Section 68

section 68. Copy of the decision is enclosed at page no. 91. The view of the Delhi High Court in this case has been endorsed by the Supreme Court as the SLP of the revenue was dismissed and stands reported at 380 ITR 64 (Statute). Copy of the order is enclosed at page no. 92. In view

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

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

Section 153ASection 56(1)(vii)Section 68

section 68. Copy of the decision is enclosed at page no. 91. The view of the Delhi High Court in this case has been endorsed by the Supreme Court as the SLP of the revenue was dismissed and stands reported at 380 ITR 64 (Statute). Copy of the order is enclosed at page no. 92. In view

SHRI ABDUL MAJID KAW ,SRINAGAR vs. INCOME TAX OFFICER WARD- 3 (1), SRINAGAR

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

ITA 376/ASR/2019[2014-15]Status: HeardITAT Amritsar22 May 2023AY 2014-15

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

Section 144Section 250Section 44ASection 68

68. The appellant's submission on this account is, thus, considered misdirected. And in any case invocation of a wrong section is a curable defect. 6. Since the appellant has not been able to explain with evidence theclaimofexpenditure through credit card for the purposes of business, no relief canbeaccorded to him. However, considering the appellant's averment regarding payment