Search: section 68 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

338 results for “section 68”+ Section 75clear

Sorted by relevance

Delhi3,291 Mumbai2,958 Bangalore1,090 Ahmedabad744 Chennai723 Karnataka640 Kolkata627 Jaipur587 Hyderabad481 Indore365 Chandigarh338 Surat327 Pune314 Cochin270 Raipur179 Visakhapatnam129 Rajkot125 Lucknow93 Telangana90 Nagpur88 Cuttack80 Guwahati74 Calcutta64 Allahabad56 Amritsar56 SC48 Agra43 Ranchi33 Jodhpur26 Patna24 Varanasi13 Dehradun12 Jabalpur11 Rajasthan9 Orissa8 Panaji4 Gauhati1 A.K. SIKRI ROHINTON FALI NARIMAN1 Tripura1 Andhra Pradesh1

Key Topics

Section 26370 Section 80H52 Addition to Income51 Section 143(3)37 Section 153A30 Section 271D29 Section 13228 Section 10B20 Section 80I17

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

75 (P&H), "Observation was the true nature and scope of section 68 and when and in what circumstances

Showing 1–20 of 338 · Page 1 of 17

...

Limitation/Time-bar12

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)

68, Chandigarh Mohali "थायी लेखा सं./PAN NO: AEKPS5692A Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 "नधा"रती क" ओर से/Assessee by : Sh. Pankaj Bhalla, CAs राज"व क" ओर से/ Revenue by : Smt. Chanderkanta, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15.02.2019 उदघोषणा क" तार"ख/Date of Pronouncement : 20.03.2019 आदेश/Order

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)

68, Chandigarh Mohali "थायी लेखा सं./PAN NO: AEKPS5692A Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 "नधा"रती क" ओर से/Assessee by : Sh. Pankaj Bhalla, CAs राज"व क" ओर से/ Revenue by : Smt. Chanderkanta, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15.02.2019 उदघोषणा क" तार"ख/Date of Pronouncement : 20.03.2019 आदेश/Order

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)

68, Chandigarh Mohali "थायी लेखा सं./PAN NO: AEKPS5692A Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 "नधा"रती क" ओर से/Assessee by : Sh. Pankaj Bhalla, CAs राज"व क" ओर से/ Revenue by : Smt. Chanderkanta, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15.02.2019 उदघोषणा क" तार"ख/Date of Pronouncement : 20.03.2019 आदेश/Order

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)

68, Chandigarh Mohali "थायी लेखा सं./PAN NO: AEKPS5692A Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 "नधा"रती क" ओर से/Assessee by : Sh. Pankaj Bhalla, CAs राज"व क" ओर से/ Revenue by : Smt. Chanderkanta, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15.02.2019 उदघोषणा क" तार"ख/Date of Pronouncement : 20.03.2019 आदेश/Order

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)

68, Chandigarh Mohali "थायी लेखा सं./PAN NO: AEKPS5692A Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 "नधा"रती क" ओर से/Assessee by : Sh. Pankaj Bhalla, CAs राज"व क" ओर से/ Revenue by : Smt. Chanderkanta, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15.02.2019 उदघोषणा क" तार"ख/Date of Pronouncement : 20.03.2019 आदेश/Order

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)

68, Chandigarh Mohali "थायी लेखा सं./PAN NO: AEKPS5692A Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 "नधा"रती क" ओर से/Assessee by : Sh. Pankaj Bhalla, CAs राज"व क" ओर से/ Revenue by : Smt. Chanderkanta, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15.02.2019 उदघोषणा क" तार"ख/Date of Pronouncement : 20.03.2019 आदेश/Order

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)

68, Chandigarh Mohali "थायी लेखा सं./PAN NO: AEKPS5692A Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 "नधा"रती क" ओर से/Assessee by : Sh. Pankaj Bhalla, CAs राज"व क" ओर से/ Revenue by : Smt. Chanderkanta, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15.02.2019 उदघोषणा क" तार"ख/Date of Pronouncement : 20.03.2019 आदेश/Order

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

68, section 69, section 69A, section 69B, section 69C or section 69D and . ii) The assesse offers no explanation about the nature and source thereof or the explanation offered by him is not, in the opinion of assessing officer satisfactory. In this case survey was carried out at the business premises of the assessee

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

68 there should be a credit entry in the books of accounts whereas in the Section 69 where may not be an entry in the books of accounts." In the case of Roshan Di Hatti vs. CIT [1977] 107 ITR 938, the Hon'ble Supreme Court held that "the onus of proving the source of some of money found

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

75,981.62/- Cash in hand 2,63,646.38/- Total 100,00,000/- 100,00,000/- 28. As regards the provisions of 115BBE of the IT Act. 1961, the same is as under: - 175-Chd-2023– Shri Krishan Kumar, Khanna 4 "Tax on income referred to in section 68

DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA vs. SHREE GANESH EDIBLES PVT. LTD., KHANNA

The appeal stand dismissed

ITA 308/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh24 Feb 2026AY 2022-23

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR

Section 115JSection 132Section 147Section 148Section 68

75-79 in the paper book filed by the appellant during appellate proceedings. Section 68 speaks of three criteria

DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA vs. SHREE GANESH EDIBLES PVT. LTD., KHANNA

The appeal stand dismissed

ITA 307/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh24 Feb 2026AY 2019-20

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR

Section 115JSection 132Section 147Section 148Section 68

75-79 in the paper book filed by the appellant during appellate proceedings. Section 68 speaks of three criteria

ACIT, CENTRAL CIRCLE -1,, LUDHIANA vs. M/S OSWAL APPARELS PVT. LTD., LUDHIANA

In the result, this appeal of the Revenue stands dismissed

ITA 27/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh17 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

section 68.” 11. Respectfully following the above decisions, which, in our view, are squarely applicable on the facts of the instant case, we find that the assessee has successfully discharged the burden of proof primarily casted upon it to explain the identity and creditworthiness of share applicant and genuineness of the share transactions and correctness of such details

M/S OSWAL TREND (P) LTD.,LUDHIANA vs. DCIT, C. C.-1, LUDHIANA

In the result, this appeal of the Revenue stands dismissed

ITA 429/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh17 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

section 68.” 11. Respectfully following the above decisions, which, in our view, are squarely applicable on the facts of the instant case, we find that the assessee has successfully discharged the burden of proof primarily casted upon it to explain the identity and creditworthiness of share applicant and genuineness of the share transactions and correctness of such details

ACIT -CENTRAL CIRCLE-1,, LUDHIANA vs. M/S OSWAL TRENDS PVT. LTD., LUDHIANA

In the result, this appeal of the Revenue stands dismissed

ITA 29/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh17 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

section 68.” 11. Respectfully following the above decisions, which, in our view, are squarely applicable on the facts of the instant case, we find that the assessee has successfully discharged the burden of proof primarily casted upon it to explain the identity and creditworthiness of share applicant and genuineness of the share transactions and correctness of such details

M/S OSWAL APPARELS PVT. LTD.,LUDHIANA vs. DCIT, C.C.- 1, LUDHIANA

In the result, this appeal of the Revenue stands dismissed

ITA 432/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh17 Dec 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

section 68.” 11. Respectfully following the above decisions, which, in our view, are squarely applicable on the facts of the instant case, we find that the assessee has successfully discharged the burden of proof primarily casted upon it to explain the identity and creditworthiness of share applicant and genuineness of the share transactions and correctness of such details

ACIT, CENTRAL CIRCLE -1,, LUDHIANA vs. M/S OSWAL APPARELS PVT. LTD., LUDHIANA

In the result, this appeal of the Revenue stands dismissed

ITA 26/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh17 Dec 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

section 68.” 11. Respectfully following the above decisions, which, in our view, are squarely applicable on the facts of the instant case, we find that the assessee has successfully discharged the burden of proof primarily casted upon it to explain the identity and creditworthiness of share applicant and genuineness of the share transactions and correctness of such details

ACIT -CENTRAL CIRCLE-1,, LUDHIANA vs. M/S OSWAL TRENDS PVT. LTD., LUDHIANA

In the result, this appeal of the Revenue stands dismissed

ITA 28/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh17 Dec 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 132Section 153A

section 68.” 11. Respectfully following the above decisions, which, in our view, are squarely applicable on the facts of the instant case, we find that the assessee has successfully discharged the burden of proof primarily casted upon it to explain the identity and creditworthiness of share applicant and genuineness of the share transactions and correctness of such details

SH. RAJNEESH THAKUR,LUDHIANA vs. ACIT, C-VII, LUDHIANA

The appeal is allowed

ITA 1565/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh23 Dec 2020AY 2011-12

Bench: Smt. Diva Singh & Smt.Annapurna Guptaआयकरअपीलसं./Ita No.1565/Chd/2018 िनधा"रणवष"/ Assessment Year : 2011-12

For Appellant: ShriSudhirSehgal, AdvocateFor Respondent: ShriAtulJayaswal, Sr. Dr

Section 250(6)Section 69Section 69A

68 in this regard and reliance was also placed on the following decisions in support of the contention that under section 68of the Act addition can be made only in respect of advances received in the year itself and not that received in earlier years. •Dy. CIT v. Amod Petrochem