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66 results for “section 68”+ Section 275(1)(c)clear

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Key Topics

Section 26343Section 13(3)24Addition to Income23Section 153A18Section 153D14Section 13213Deemed Dividend13Section 143(3)11Section 12711

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)

275 shall, as far as may be, apply in relation to the penalty referred to in this section.” 23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes

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)

Showing 1–20 of 66 · Page 1 of 4

Section 271(1)(c)9
Exemption9
Limitation/Time-bar8
Section 271(1)(c)

275 shall, as far as may be, apply in relation to the penalty referred to in this section.” 23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes

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)

275 shall, as far as may be, apply in relation to the penalty referred to in this section.” 23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes

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)

275 shall, as far as may be, apply in relation to the penalty referred to in this section.” 23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes

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)

275 shall, as far as may be, apply in relation to the penalty referred to in this section.” 23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes

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)

275 shall, as far as may be, apply in relation to the penalty referred to in this section.” 23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes

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)

275 shall, as far as may be, apply in relation to the penalty referred to in this section.” 23. Prior to substitution of sub section (1) of section 115BBE w.e.f. 14.2017, the section 115 BBE was inserted by Finance Act 2012 w.e.f. 1.4.2013, which reads as under:- (1) Where the total income of an assessee includes

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated