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42 results for “section 68”+ Section 293clear

Sorted by relevance

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Key Topics

Section 153A54Section 14428Section 80I23Addition to Income15Section 143(3)13Section 25011Deduction11Disallowance11Section 3210Section 43(1)

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

section 44AD is bad in the eyes of law. Hence the order deserves to be struck down. 4. That the Ld. CIT(A) has failed to exercise his judicious acumen in not appreciating that the admission/confession statement of the appellant recorded by the ITO is not as per the spirit of law. The ITO has neither given caution

BALWINDER SINGH,MOGA vs. INCOME TAX OFFICER, WARD-1, MOGA

Showing 1–20 of 42 · Page 1 of 3

10
Section 14810
Depreciation10

In the result, the appeal of the assessee is allowed

ITA 650/ASR/2024[2017-18]Status: DisposedITAT Amritsar11 Dec 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal, A. R
Section 115BSection 142(1)Section 144Section 250Section 69A

68 or 694, excess stock is covered u/s 69 or 698, construction of Shed/Godown is covered u/s 698 or 69C and advances made to Sundry Parties is covered uls 69, 698 or 690 is like an open ended hypothesis which is not supported by any specific finding that the matter shall fall under which of the specific sections

SATIA INDUSTRIES LIMITED,MUKTSAR vs. DCIT/ACIT CIRCLE I, BATHINDA, BATHINDA

In the result, the appeal of the assessee is partly allowed

ITA 702/ASR/2024[2021-22]Status: DisposedITAT Amritsar16 Dec 2025AY 2021-22

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 80Section 80GSection 80ISection 92C

68,24,103 does not actually have any impact as DRP has increased the value of Steam. However, the difference in overall value has been computed by reducing the sales value of steam and sale value of electricity. The assessee has already placed detailed submissions on record regarding the applicability of the correct rate for electricity. Therefore, the action

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

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

293-ASR-2015 2007-08 YES YES 7 294-ASR-2015 2008-09 YES 8 255-ASR-2015 2008-09 YES 9 470-ASR-2015 2009-10 YES 10 471-ASR-2015 2010-11 YES 11 417-ASR-2015 2010-11 YES YES I.T.A. Nos.288 to 294/Asr/2015 9 The assessee is a company and is engaged in business of manufacturing

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

section 145(3) of the Act 61 , with estimation of total income @ 8% on Gross receipts of Rs. 44.71 crores (excluding the receipts of Rs. 6.69 crores from DRAIPL group) and the disputed sub contract receipt of Rs. 6.69 crores has been separately added back u/s 68 of the Act 61. 7.2 The relevant paragraph of the order

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

section 145(3) of the Act 61 , with estimation of total income @ 8% on Gross receipts of Rs. 44.71 crores (excluding the receipts of Rs. 6.69 crores from DRAIPL group) and the disputed sub contract receipt of Rs. 6.69 crores has been separately added back u/s 68 of the Act 61. 7.2 The relevant paragraph of the order

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 613/ASR/2018[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

SHRI KASHMIRA SINGH,FEROZEPUR 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 276/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

MEASAGE GURU NANAK MILK PRODUCTS ,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 584/ASR/2019[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

MEASAGE GURU NANAK MILK PRODUCTS,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 583/ASR/2019[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

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