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62 results for “section 68”+ Section 45(2)clear

Sorted by relevance

Delhi4,022Mumbai3,297Bangalore1,152Chennai843Ahmedabad797Kolkata713Karnataka674Jaipur668Hyderabad657Indore370Pune358Chandigarh354Surat275Cochin230Raipur198Rajkot157Visakhapatnam146Cuttack101Telangana100Nagpur94Lucknow91Jabalpur66Amritsar63Calcutta62SC60Guwahati57Allahabad54Jodhpur47Ranchi46Agra36Patna29Varanasi17Dehradun15Rajasthan12Orissa9Kerala5Panaji5Uttarakhand3Andhra Pradesh1Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 406Section 9(1)3Section 1953Section 343Section 36(1)3Addition to Income3Section 260A2Section 36(2)2Section 682

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

ITAT/81/2022HC Calcutta26 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)

45. The requirement of waiver by the parties, to be expressed in writing under section 12(5) and the Seventh schedule, cannot be applied to section 12(2) and the Fifth schedule. 46. The Learned Arbitrator is a Senior Counsel of repute and standing of more than 50 years at the Bar in the Calcutta High Court. Reckless

PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

ITA/125/2018

Showing 1–20 of 62 · Page 1 of 4

HC Calcutta
27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

45, the amount chargeable to income-tax as income of such specified entity under that sub-section which is attributable to the capital asset being transferred by the specified entity, calculated in the prescribed manner:] Provided ………: Provided ……… Provided ………. Provided ………. Provided ………. Provided ………. Provided ………. [Explanation. - For the purposes of this section,- (i)"foreign currency……….; (ii)the conversion of Indian currency

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. AAYUSH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/88/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/27/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

45 (2009) 2 SCC 192 46 (2015) 324 ELT 641 (SC) 47 (1980) Supplementary SCC 660 48 (2002) (143) ELT 25 (SC) 49 (2007) 1 SCC 781 50 (2016) 93 VST 326 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 51 of 150 company or the stock broker or any other person and therefore any investigation done subsequently cannot