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908 results for “section 68”

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Key Topics

Addition to Income58 Section 26356 Section 143(3)40 Section 6838 Section 14834 Section 13226 Section 250(6)24 Section 115J20 Section 153A18

M/S SATWANT AGRO ENGINEERS,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

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

ITA 753/CHANDI/2022[AY 2019-20]Status: DisposedITAT Chandigarh03 May 2024

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 115BSection 133ASection 143(2)Section 143(3)Section 68Section 69Section 69A

section 68 and when and in what circumstances, section 68 would come into play. A plain reading of section 68

Showing 1–20 of 908 · Page 1 of 46

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DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 387/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 54/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 51/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh20 Mar 2019AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 44/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Mar 2019AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 50/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 48/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

ITA 45/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income

INCOME TAX OFFICER, PARWANOO vs. DEEPAK KUMAR, NAHAN

In the result, the appeal of the Revenue is dismissed

ITA 355/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh23 Dec 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV, AM & & &, SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Ashray Sarna, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 115BSection 133ASection 143(3)Section 144(3)Section 154Section 68

section 68, section 69, section 69A, section 69B, section 69C or section 69D of the Act in the order passed

ANUPAM,BARNALA vs. INCOME TAX OFFICER, BARNALA

In the result, Assessee’s appeal is allowed

ITA 442/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh09 Jun 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sarabjit Garg, C.AFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)

Section 115BSection 133ASection 263

section 68 or section 69 or section 69A or section 69B or section 69C or section 69D [2][(1) Where

M/S AGYA RAM MANOHAR LAL,KHANNA vs. PR.CIT(CENTRAL), LUDHIANA

The appeal of the assessee is dismissed

ITA 454/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh07 Nov 2022AY 2017-18

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Nangia, CIT -DR

Section 115BSection 153ASection 263Section 263(1)Section 69Section 69C

section 68, section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return

M/S FAMINA KNIT FABS,LUDHIANA vs. ACIT, C-3, LUDHIANA

In the result, the appeal of the assessee in ITA

ITA 1494/CHANDI/2017[2014-15]Status: DisposedITAT Chandigarh28 Feb 2019AY 2014-15

For Appellant: Shri Hari Om Arora, AdvFor Respondent: Shri Ashish Gupta, CIT DR

section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. [3052]["(1) Where

SANJEEV KUMAR GOYAL,FATEHABAD vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assesse is allowed

ITA 80/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 143(2)Section 250(6)Section 253Section 68

section 68, section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under

TARLOCHAN SINGH ,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

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

ITA 754/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh12 Jan 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 133Section 133ASection 143(3)Section 14jSection 68Section 69

section 68 and this section 69 of Income Tax Act 1961 for their application is that whereas for section 68

ANIKET SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

ITA 1146/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh13 Mar 2026AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT 4, Amritashergil Marg, New Delhi- 110003 Central Circle-1 Chandigarh स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT 53, Jor Bagh, New Delhi-110003 Central Circle-1 Chandigarh स

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.A’sFor Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 132Section 132(4)Section 250(6)Section 68Section 69C

section 68 is deleted cannot help the appellant; since I uphold section 68, the corollary section 69C addition also survives

AARTI SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

ITA 1145/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh13 Mar 2026AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT Central Circle-1 Chandigarh 4, Amritashergil Marg, New Delhi- 110003 स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT Central Circle-1 Chandigarh 53, Jor Bagh, New Delhi-110003 स

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.A’sFor Respondent: Shri Manav Bansal, CIT, DR

Section 10(38)Section 132Section 132(4)Section 250(6)Section 68Section 69C

section 68 is deleted cannot help the appellant; since I uphold section 68, the corollary section 69C addition also survives

SH. KRISHAN KUMAR,KHANNA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 175/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh04 Jan 2024AY 2019-20

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Anil Sharma, JCIT, Sr.DR

Section 115BSection 133ASection 139Section 143(1)Section 143(2)Section 68Section 69Section 69ASection 69BSection 69C

section 68 or section 69 or section 69A or section 69B or section 69C or section 69D 115BBE. 1(1) Where

BANUR BROTHER ,PATIALA vs. ITO-WARD-1, AMBALA

In the result appeal of the assessee is allowed as and by way of remand to Ld

ITA 772/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh27 Jun 2024AY 2017-18

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Nikhil Goyal, Advocate &For Respondent: Shri Rohit Sharma, CIT DR

Section 142(1)Section 143(1)Section 143(2)Section 144Section 250Section 253Section 270ASection 69A

section 68, section 69, section 69A, section (a) 69B, section 69C or section 69D and reflected in the return of income

RAJIV KUMAR GOYAL,DHURI vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 79/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Order Of The Ld. Cit(A) Dated 03/02/2023 In Appeal No. 10850/2018-19/It/Cit(A)-5/Ldh/2021-22 For A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 03/02/2023 Which Is Hereiafter Referred To As The Impugned Order. Factual Matrix 3. The Assessee Had For The Relevant Year I.E; A.Y. 2019-20 Was Also Engaged In The Same Business I.E; Manufacturing Of Pvc Pipes & Had Filed

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. D.R

Section 133ASection 139(1)Section 250(6)Section 253

section 68, section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under

RAJIV GOYAL, PATIALA,PATIALA, PUNJAB vs. JAO ITO WARD-3, PATIALA, PATIALA

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

ITA 481/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh14 Jan 2026AY 2018-19

Bench: the CIT(A) have not been considered properly.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)

Section 115BSection 68Section 69

section 68 in respect of such loan Section 68 of the Income-tax Act, 1961 - Cash credit (Scope of provision