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.

6 results for “section 68”+ Section 164(2)clear

Sorted by relevance

Delhi663Mumbai471Karnataka468Surat158Bangalore148Jaipur129Kolkata116Chennai82Ahmedabad76Chandigarh64Hyderabad57Pune53Indore44Lucknow39Visakhapatnam36Telangana35Ranchi35Raipur33Cuttack25Nagpur25Calcutta17Cochin14Guwahati13Agra10Allahabad9SC7Patna7Jodhpur6Amritsar6Rajkot5Rajasthan5Panaji5Orissa3Andhra Pradesh1Varanasi1

Key Topics

Section 686Addition to Income6Section 250(6)4Section 143(3)3Section 145(3)3Cash Deposit3Section 250o2Section 1442

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 147 on 14th December 2019. The copy of same is enclosed at 2015 [Rs. 520020]. [Para No 4.1 of the page no 173 to 177. order enclosed at page 2. That the Ld. AO while drawing the allegation has failed to no 4-5 of the paper appreciate that the appellant has made purchased to the tune

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

164 taxmann.com 764 (Gujarat) dated 11.06.2024. INCOME TAX : Where amount of loan received by assessee was returned within same financial year, appellate authorities had rightly deleted addition made under section 68 in respect of such loan Section 68 of the Income-tax Act, 1961 - Cash credit (Scope of provision) - Assessment year 2016-17 - Assessing Officer made addition

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

164 taxmann.com 764 (Gujarat) dated 11.06.2024. INCOME TAX : Where amount of loan received by assessee was returned within same financial year, appellate authorities had rightly deleted addition made under section 68 in respect of such loan Section 68 of the Income-tax Act, 1961 - Cash credit (Scope of provision) - Assessment year 2016-17 - Assessing Officer made addition

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

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

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

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

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

section 250(4)] through banks instead of disposing off the appeal for non-appearance without adjudicating on merits. 7. The appellant craves leave to add, amend, or alter any of the grounds of appeal.” I.T.A. No.22/Asr/2023 4 Assessment Year: 2014-15 2. The case was called for hearing, first, the ld. DR filed an adjournment petition before the bench

SH. DIDAR SINGH S/O SH. PREM SINGH,KAPURTHALA vs. THE DY. COMMISSIONER OF INCOME TAX, KAPURTHALA

In the result, the assessee succeeds

ITA 542/ASR/2016[2008-09]Status: DisposedITAT Amritsar29 May 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.542(Asr)/2016 Assessment Year:2008-09

For Appellant: Sh. Harminder Syal (Ld. Adv.)For Respondent: Sh. Rajeev Gubgotra (Ld. DR)
Section 250(6)Section 44ASection 68

2 Sh. Didar Singh, Kapurthala vs. DCIT computation of income filed alongwith the return of income and by also overlooking the fact that the loose paper entry sheets containing the name of the appellant and the figures mentioned therein allegedly impounded during the course of survey at the business premises of Sh. Mohan Bajaj in which the appellant

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. SHRIMATI RAJ RANI ARORA, AMRITSAR

In the result, the appeal of the department is dismissed

ITA 10/ASR/2020[2014-15]Status: DisposedITAT Amritsar16 Jun 2023AY 2014-15

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

2,50,000/- from his KCC account in HDFC bank during FY 2012-13. Further, since Sh. Amandeep singh is an agriculturist who was cultivating 25 acre of his- own land and 25 acre land taken on lease from Sh. Harpal Singh in FY 2012-13 and whose gross agriculture receipts in FY 2012-13 has been taken