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14 results for “section 68”+ Section 80Cclear

Sorted by relevance

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Key Topics

Addition to Income12House Property9Business Income7Unexplained Cash Credit7Section 1316Section 1326Section 153A6Section 106Undisclosed Income

SRI. BEVAHALLI GANGAPPA RAMAKRISHNAPPA,,KOLAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BANGALORE

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

ITA 732/BANG/2023[2017-18]Status: DisposedITAT Bangalore09 Jan 2024AY 2017-18

Bench: Shri George George K. & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Nishal B., D.R
Section 115BSection 142Section 142(1)Section 144Section 234Section 250Section 44ASection 69A

68 and desist from invoking section 144. The AO completed the assessment under section 144 determining the income at Sri Bevahalli Gangappa Ramakrishnappa, Kolar Page 4 of 5 Rs.2,96,61,656/-. The AO held the return to be invalid as it was filed after the due date laid down in subsection 1 of section

6
Deduction6
Section 80C5
Section 80P5

M/S. ALLSTATE INDIA PRIVATE LIMITED ,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 257/BANG/2023[2018-19]Status: DisposedITAT Bangalore31 May 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year: 2018-19

For Appellant: Shri Prakash Shridhar Hegde, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 10ASection 139

80C to 80GGC and Part C - Deductions in respect of certain incomes - comprising of Section 80H to Section 80TT. 10. Out of this broad scheme of the Act, since the cited cases before us mostly pertain to Part C of Chapter VI-A which deals with the deductions to be made in computing Total Income under Section

SHRI. MUNINAGA REDDY,BANGALORE vs. ACIT, BANGALORE

In the result, the assessee's appeal for A

ITA 859/BANG/2012[2006-07]Status: DisposedITAT Bangalore12 Jan 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri P. Dinesh, AdvocateFor Respondent: Dr. P.K. Srihari, Addl. CIT
Section 143(3)Section 271(1)Section 271(1)(c)Section 54BSection 80C

68,14,038. From the above factual matrix, it is amply clear that the assessee has failed to discharge the onus on him to establish with material evidence the claim of having incurred the expenditure on reinvestment. 7.4.3 On the issue of whether the failure to discharge the onus of proving the claim of expenditure would entail levy of penalty

SREEDHAR SAGAR BASAPPA SHETTY,SHIVAMOGGA vs. INCOME-TAX OFFICER, WARD-1 & TPS, SHIVAMOGGA

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 523/BANG/2024[2017-18]Status: DisposedITAT Bangalore21 Aug 2024AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeysreedhar Sagar Basappa Shetty The Income Tax Officer Videotronix, Market Road Ward - 1 & Tps Sagar 577401 Vs. Shivamogga Shivamogga District Pan – Ayhps3949P (Appellant) (Respondent) Assessee By: Shri Sandeep Chalapathy, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 20.06.2024 Date Of Pronouncement: 21.08.2024 O R D E R Per: Keshav Dubey, J.M.

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 115BSection 142(1)Section 143(2)Section 250Section 68Section 80C

section 115BBE and taxing Rs. 38,48.381/- at the rate of 60% under the facts and in the circumstances of the 's case. 5. That the learned Commissioner of Income-tax (Appeals) erred in law and on facts in has grossly erred by treating the monies deposited during demonetization as unexplained even though the same does not belong

ADITHYA VIVIDHODDESHA SAHAKARI SANGHA LIMITED ,KUNDAPURA vs. INCOME TAX OFFICER, WARD-1 & TPS , UDUPI

In the result, Appeal filed by the Assessee is allowed

ITA 2269/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Feb 2026AY 2018-19

Bench: Shri Prashant Maharishi, Vice –Assessment Year : 2018-19 M/S. Adithya Vividhoddesha Sahakari Sanga Ltd., Post Hanglur, Kodi Road, The Income Tax Officer, Vaderhobli, Kundapura Taluk Ward-1 & Tps, Vs. (Udupi District), Udupi. Karnataka – 576 201. Pan: Aadaa4450C Appellant Respondent

For Appellant: Shri Mahesh R Uppin, Advocate
Section 139(1)Section 143(1)Section 154Section 63Section 80ASection 80CSection 80P

68,276/- was disallowed. 4. The claim of the Assessee is that Assessee is a co-operative society whose accounts are audited and therefore the due date stated by the CPC of 31.08.2018 is incorrect. It should have been 31.10.2018 and as Assessee has filed its return on 19.09.2018, the claim of deduction u/s. 80P cannot be disallowed

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SHRI C J VISHWANATH , CHIKKAMAGALURU

In the result, all the appeals filed by the Revenue are dismissed

ITA 1896/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Guruswamy H, ITPFor Respondent: Shri Sumer Singh Meena, CIT-OSD-DR
Section 131Section 132Section 153A

80C Rs. 80,354/- ---------------------- Net Income Rs. 1,34,748/- Rounded Off to Rs. 1,34,750/- --------------------- 16. The Ld. AO has completed an Assessment u/s. 143(3) r.w.s 153A of the Act dt: 26-03-2015 determining the total income at Rs. 16,04,918/- as against the declared income of Rs. 1,34,748/- besides agricultural income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2 (3), BENGALURU vs. SHRI C J VISHWANTHA, CHICKAMANGALURU

In the result, all the appeals filed by the Revenue are dismissed

ITA 1891/BANG/2018[2008-09]Status: DisposedITAT Bangalore29 Nov 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Guruswamy H, ITPFor Respondent: Shri Sumer Singh Meena, CIT-OSD-DR
Section 131Section 132Section 153A

80C Rs. 80,354/- ---------------------- Net Income Rs. 1,34,748/- Rounded Off to Rs. 1,34,750/- --------------------- 16. The Ld. AO has completed an Assessment u/s. 143(3) r.w.s 153A of the Act dt: 26-03-2015 determining the total income at Rs. 16,04,918/- as against the declared income of Rs. 1,34,748/- besides agricultural income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SHRI C J VISHWANTH , CHIKKAMANGALURU

In the result, all the appeals filed by the Revenue are dismissed

ITA 1893/BANG/2018[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Guruswamy H, ITPFor Respondent: Shri Sumer Singh Meena, CIT-OSD-DR
Section 131Section 132Section 153A

80C Rs. 80,354/- ---------------------- Net Income Rs. 1,34,748/- Rounded Off to Rs. 1,34,750/- --------------------- 16. The Ld. AO has completed an Assessment u/s. 143(3) r.w.s 153A of the Act dt: 26-03-2015 determining the total income at Rs. 16,04,918/- as against the declared income of Rs. 1,34,748/- besides agricultural income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SHRI C J VISHWANTH , CHIKKAMAGALURU

In the result, all the appeals filed by the Revenue are dismissed

ITA 1895/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Guruswamy H, ITPFor Respondent: Shri Sumer Singh Meena, CIT-OSD-DR
Section 131Section 132Section 153A

80C Rs. 80,354/- ---------------------- Net Income Rs. 1,34,748/- Rounded Off to Rs. 1,34,750/- --------------------- 16. The Ld. AO has completed an Assessment u/s. 143(3) r.w.s 153A of the Act dt: 26-03-2015 determining the total income at Rs. 16,04,918/- as against the declared income of Rs. 1,34,748/- besides agricultural income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SHRI C J VISHWANTH , CHICKAMANGALUR

In the result, all the appeals filed by the Revenue are dismissed

ITA 1892/BANG/2018[2009-10]Status: DisposedITAT Bangalore29 Nov 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Guruswamy H, ITPFor Respondent: Shri Sumer Singh Meena, CIT-OSD-DR
Section 131Section 132Section 153A

80C Rs. 80,354/- ---------------------- Net Income Rs. 1,34,748/- Rounded Off to Rs. 1,34,750/- --------------------- 16. The Ld. AO has completed an Assessment u/s. 143(3) r.w.s 153A of the Act dt: 26-03-2015 determining the total income at Rs. 16,04,918/- as against the declared income of Rs. 1,34,748/- besides agricultural income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE vs. SHRI C J VISHWANTH , CHIKKAMAGALURU

In the result, all the appeals filed by the Revenue are dismissed

ITA 1894/BANG/2018[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Guruswamy H, ITPFor Respondent: Shri Sumer Singh Meena, CIT-OSD-DR
Section 131Section 132Section 153A

80C Rs. 80,354/- ---------------------- Net Income Rs. 1,34,748/- Rounded Off to Rs. 1,34,750/- --------------------- 16. The Ld. AO has completed an Assessment u/s. 143(3) r.w.s 153A of the Act dt: 26-03-2015 determining the total income at Rs. 16,04,918/- as against the declared income of Rs. 1,34,748/- besides agricultural income

TOYOTA BOSHOKU AUTOMOTIVE INDIA PRIVATE LIMITED,BIDADI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT OR THE DCIT, CIRCLE - 7(1)(1), KORAMANGALA

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

ITA 1539/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore09 May 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 234ASection 270A

68,190/- in its return, which was processed under section 143(1) of the Act by the CPC, resulting in a disallowance of ₹5,13,01,761/- towards gratuity expenses under section 43B of the Act. This adjustment increased the assessee’s income to ₹ 63,40,69,950/-. Subsequently, the case of the assessee was selected for scrutiny

CHIGURUVADA DILEEPKUMAR,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(3)(1), BENGALURU

In the result, the appeal filed by assessee in ITA No

ITA 832/BANG/2023[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V
Section 10Section 270ASection 270A(9)Section 80CSection 80E

80C, 80E and 10(13A) were examined in detail by the Ld.AO. The Ld.AO after verification, disallowed the claim of deduction u/s. 80E and 10(13A) as assessee did not give any supporting evidence. 3.3 The Ld.AO initiated the penalty proceedings for under reporting of income in consequence of misreporting u/s. 270A(9). The assessment order was passed

CHIGURUVADA DILEEP KUMAR ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1) , BANGALORE

In the result, the appeal filed by assessee in ITA No

ITA 143/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 May 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Ravi Shankar .S.V
Section 10Section 270ASection 270A(9)Section 80CSection 80E

80C, 80E and 10(13A) were examined in detail by the Ld.AO. The Ld.AO after verification, disallowed the claim of deduction u/s. 80E and 10(13A) as assessee did not give any supporting evidence. 3.3 The Ld.AO initiated the penalty proceedings for under reporting of income in consequence of misreporting u/s. 270A(9). The assessment order was passed