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.

12 results for “section 68”+ Section 251clear

Sorted by relevance

Delhi793Mumbai735Karnataka471Ahmedabad214Jaipur198Bangalore195Chennai129Hyderabad104Kolkata103Raipur102Chandigarh102Surat95Pune66Indore66Cochin59Rajkot44Nagpur44Lucknow40Guwahati35Telangana35Visakhapatnam24Calcutta19Patna13Amritsar12Cuttack10Allahabad9Panaji9Jodhpur8Agra7Dehradun7Rajasthan5Kerala5Ranchi4SC4Jabalpur4Varanasi4Orissa3Andhra Pradesh1

Key Topics

Section 6830Section 56(1)(vii)15Section 14414Addition to Income11Section 1479Section 153A9Section 1488Section 143(3)6Disallowance6Section 80G

SHRI MOHAMMAD ABBAS ASHRAF,SRINAGAR vs. INCOME TAX OFFICER WARD -1, SRINAGAR

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

ITA 207/ASR/2023[2012-13]Status: DisposedITAT Amritsar30 Oct 2023AY 2012-13

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

For Appellant: None (Written submission)For Respondent: Sh. Yashender Garg, Sr. DR
Section 144Section 148Section 44A

68 of the Act. The assessee’s counsel argued that the assessment was reopened solely based on suspicion rather than a formation of belief, citing the ITAT Delhi Bench case of Bir Bahadur Singh Sijwali v, l.T.O. as precedent. The court found that the AO had not conducted any investigation to ascertain the source of the impugned cash deposits

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

4
Reopening of Assessment4
Deduction4

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

68 of proving the cash credit were satisfied by the assessee the addition should have been deleted rather than upholding the same u/s 56(1)(vii) of the Act. 4 That even otherwise on facts too, the CIT(A) has erred in holding that the Gift to the daughter by his father during the year which came from the Bank

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

68 of proving the cash credit were satisfied by the assessee the addition should have been deleted rather than upholding the same u/s 56(1)(vii) of the Act. 4 That even otherwise on facts too, the CIT(A) has erred in holding that the Gift to the daughter by his father during the year which came from the Bank

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

68 of proving the cash credit were satisfied by the assessee the addition should have been deleted rather than upholding the same u/s 56(1)(vii) of the Act. 4 That even otherwise on facts too, the CIT(A) has erred in holding that the Gift to the daughter by his father during the year which came from the Bank

M/S. AMAN TRADING CORP.,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

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

ITA 255/ASR/2013[1997-98]Status: DisposedITAT Amritsar16 Jan 2019AY 1997-98

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 255/(Asr)/2013 Assessment Year: 1997-98

For Appellant: Sh. Inderjit Paul (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 144Section 184(2)Section 420Section 68

68, could be deemed as the assessee’s income by way of unexplained credit. The first appellate authority, who though is not bound by the grounds of appeal before him (refer Explanation 2 section 251

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

251 Total 541726 I.T.A. No.376/Asr/2019 5 Assessment Year: 2014-15 5. The appellant also raised a legal ground that the impugned addition could not have been made under the provisions of section 68

MESERS GANESH RICE MILLS,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

In the result the appeal of the assessee ITA No

ITA 287/ASR/2018[2014-15]Status: DisposedITAT Amritsar15 Feb 2023AY 2014-15

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

For Appellant: Sh. Sudhir Sehgal, A. RFor Respondent: Sh. Rohit Mehra, CIT DR
Section 133ASection 143(3)Section 250(6)

68 r.w.s 115BBE of the Act) 3. Applying GP rate of 11.87% (But the NA addition of Rs. 2,72,17,362, were covered by the AO in addition of Rs. 15,54,20,000/- and no separate addition was made) Disallowance of expenses (1/4th and 4. 11,21,118 Ground Allowed NA 1/5th) as debited

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)

251 ITR 849 (AP)“ 6. Registration u/s 12AA: An issue raised by the Revenue during the course of argument. a. In this regard, it is pertinent to mention that as per paragraph 2.3 of Order of Ld CIT, the only issue in the present case of was of application of section of 80G(5)(iii) read with Explanation

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

68,663/-, including fresh purchase for Rs.2.15 lacs during AY 2008-09. This needs to be explained, which was not. (g) the assessee’s turnover, at Rs.2733.91 lacs for the current year, up from a range of Rs.8-10 cr. for the preceding 3 years, falls to Rs.1.36 cr. for the following year, which in fact is found

SHRI ARUN NARULA ,FEROZEPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 14/ASR/2022[2014-15]Status: DisposedITAT Amritsar24 May 2023AY 2014-15

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

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

68 of the I.T. Act 1961 were made in this case. The assessee for A.Y. 2011-12 being aggrieved, filed an appeal before Ld. CIT(A)-S, Ludhiana on 22.04.2016, The Ld. CIT(A)-5, Ludhiana vide his order dated 31.10.2018 in appeal no. 58/IT/CIT(A)-5/LDH/2016-17 has partly allowed the appeal of the assessee by holding

SHRI ARUN NARULA,FEROZEPUR vs. ASSISTANT COMMISSIONER OFD INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 13/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

68 of the I.T. Act 1961 were made in this case. The assessee for A.Y. 2011-12 being aggrieved, filed an appeal before Ld. CIT(A)-S, Ludhiana on 22.04.2016, The Ld. CIT(A)-5, Ludhiana vide his order dated 31.10.2018 in appeal no. 58/IT/CIT(A)-5/LDH/2016-17 has partly allowed the appeal of the assessee by holding

SHRI ARUN NARULA,FROZEPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 12/ASR/2022[2012-13]Status: DisposedITAT Amritsar24 May 2023AY 2012-13

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

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

68 of the I.T. Act 1961 were made in this case. The assessee for A.Y. 2011-12 being aggrieved, filed an appeal before Ld. CIT(A)-S, Ludhiana on 22.04.2016, The Ld. CIT(A)-5, Ludhiana vide his order dated 31.10.2018 in appeal no. 58/IT/CIT(A)-5/LDH/2016-17 has partly allowed the appeal of the assessee by holding