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9 results for “section 68”+ Section 80P(2)(c)clear

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Key Topics

Reassessment8Reopening of Assessment8Section 244Section 2632

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 596/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh30 May 2025AY 2017-18

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024 for AY 2014-15 in respect of Ground No. 4, therefore,our findings given in that appeal shall apply mutatis mutandis to this ground of appeal as well. Accordingly, this ground of appeal is allowed. ITA No. 595/Chandi/2024 for AY 2017-18, (AssesseeAppeal

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 594/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024 for AY 2014-15 in respect of Ground No. 4, therefore,our findings given in that appeal shall apply mutatis mutandis to this ground of appeal as well. Accordingly, this ground of appeal is allowed. ITA No. 595/Chandi/2024 for AY 2017-18, (AssesseeAppeal

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 593/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024 for AY 2014-15 in respect of Ground No. 4, therefore,our findings given in that appeal shall apply mutatis mutandis to this ground of appeal as well. Accordingly, this ground of appeal is allowed. ITA No. 595/Chandi/2024 for AY 2017-18, (AssesseeAppeal

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT,CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 588/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh30 May 2025AY 2014-15

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024 for AY 2014-15 in respect of Ground No. 4, therefore,our findings given in that appeal shall apply mutatis mutandis to this ground of appeal as well. Accordingly, this ground of appeal is allowed. ITA No. 595/Chandi/2024 for AY 2017-18, (AssesseeAppeal

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

ITA 589/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024 for AY 2014-15 in respect of Ground No. 4, therefore,our findings given in that appeal shall apply mutatis mutandis to this ground of appeal as well. Accordingly, this ground of appeal is allowed. ITA No. 595/Chandi/2024 for AY 2017-18, (AssesseeAppeal

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, PANCHKULA

Appeal is allowed

ITA 590/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024 for AY 2014-15 in respect of Ground No. 4, therefore,our findings given in that appeal shall apply mutatis mutandis to this ground of appeal as well. Accordingly, this ground of appeal is allowed. ITA No. 595/Chandi/2024 for AY 2017-18, (AssesseeAppeal

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

ITA 591/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh30 May 2025AY 2015-16

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024 for AY 2014-15 in respect of Ground No. 4, therefore,our findings given in that appeal shall apply mutatis mutandis to this ground of appeal as well. Accordingly, this ground of appeal is allowed. ITA No. 595/Chandi/2024 for AY 2017-18, (AssesseeAppeal

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

ITA 592/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh30 May 2025AY 2016-17

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024 for AY 2014-15 in respect of Ground No. 4, therefore,our findings given in that appeal shall apply mutatis mutandis to this ground of appeal as well. Accordingly, this ground of appeal is allowed. ITA No. 595/Chandi/2024 for AY 2017-18, (AssesseeAppeal

SHRI BALBIR SINGH VERMA,SHIMLA vs. PR.CIT, SHIMLA

In the result, appeal of the Assessee is allowed

ITA 314/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh14 May 2025AY 2015-16

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

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR (Virtual)
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 24Section 263Section 271(1)(c)Section 36(1)(iii)

2,45,40,000 53,54,276 Capital Work in Progress: Site Pre-Surrendered Post Surrender Surrender Value Value Amount Dhroov Resort 3,40,34,613 3,66,80,337 26,45,724 Subtotal (3) 3,40,34,613 3,66,80,337 26,45,724 Total Surrender Amount (1+2+3) 1,25,00,000 However, I have shown