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33 results for “section 68”+ Section 193clear

Sorted by relevance

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Key Topics

Section 153A54Section 14427Section 26315Section 143(3)12Section 2505Addition to Income5Section 2(22)(e)4Section 1483Section 54B3Deemed Dividend

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

193 (SC) SUPREME COURT OF INDIA Principal commissioner of Income-tax v. Hadoti Punj Vikas Ltd INCOME TAX: SLP dismissed against impugned High Court's order that where AO made addition under section 68

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

Showing 1–20 of 33 · Page 1 of 2

2
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

193 ITR 321 (SC) “Strictly speaking, res judicata does not apply to income tax proceedings. Though, each assessment year being a unit, what was decided in one year might not apply in the following year; where a fundamental aspect permeating through the different assessment years has been found as a fact one way or the other and parties have allowed

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

193 ITR 321 (SC) “Strictly speaking, res judicata does not apply to income tax proceedings. Though, each assessment year being a unit, what was decided in one year might not apply in the following year; where a fundamental aspect permeating through the different assessment years has been found as a fact one way or the other and parties have allowed

INCOME TAX OFFICER WARD-2 (2), MUKTSAR vs. AJAIB SINGH, VILLAGE BHARU

In the result, the appeal of the revenue is dismissed

ITA 354/ASR/2024[2012]Status: DisposedITAT Amritsar30 Jun 2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No. 354/Asr/2024 Assessment Year: 2012-13

Section 143(3)Section 2(14)(iii)Section 250Section 54B

68,15,000/-. Aggrieved by the said order the Assessee has instituted the current appeal.” I.T.A. No. 354/Asr/2024 6 Assessment Year: 2012-13 5. Thereafter, in para no. 5.1 in appellate order the ld. CIT(A) has observed as follows: “5.1 1 As per Section 54B(1) any capital gain arising out of transfer of land, being used

NARINDER AND COMPANY,JALANDHAR vs. INCOME TAX OFFICER WARD-3(5), JALANDHAR

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

ITA 93/ASR/2022[2017-18]Status: DisposedITAT Amritsar10 Oct 2022AY 2017-18

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

For Appellant: Sh. Rohit Kapoor, C.A. and Sh. V.S. AggarwalFor Respondent: Sh. Rohit Sharma, CIT DR
Section 143(3)Section 263Section 263(1)Section 263p

193 58 GI wire 03.11.2016 178633.00 243 194 64 GI wire 04.11.2016 197678.00 246 194 60 GI wire 04.11.2016 195970.00 248 194 1116 Aluminium wire 04.11.2016 144016.00 250 194 63 GI wire 04.11.2016 199631.00 252 194 61 GI wire 04.11.2016 198655.00 254 194 1118 Aluminium wire 05.11.2016 192216.00 224 194 66 GI wire 05.11.2016 139595.00 256 194 1117 Aluminium wire

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

section 142(1) of the Act on 8.8.2018 and 143(2) of the Act were received. 6. During assessment proceedings, information was filed vide letters dated 05.10.2018, 09.10.2018, 30.11.2018. the information was filled by the assessee credit entry of same date in the account of the assessee includes copy of loan account showing the entry of loan amount

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL

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

section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal Civil 2830/2007, 2007-TIOL