BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

2 results for “section 68”+ Section 142Aclear

Sorted by relevance

Delhi43Chandigarh40Jaipur20Agra17Bangalore14Indore9Hyderabad9Nagpur7Kolkata6Mumbai6Raipur6Lucknow4SC3Visakhapatnam2Chennai2Karnataka1Jodhpur1Jabalpur1Surat1Ahmedabad1

Key Topics

Section 56(2)(vii)5Section 142A(6)4Section 50C3Section 2502

RAMAKRISHNAN PRABHU JYOTHI,,COIMBATORE vs. ACOT, NCC-5, , COIMBATORE

ITA 690/CHNY/2020[2016-17]Status: DisposedITAT Chennai23 Aug 2024AY 2016-17

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.690/Chny/2020 निर्धारण वर्ष /Assessment Years: 2016-17 Ramakrishnan Prabhu Jyothi, Race Course, Coimbatore, Tamil Nadu-641018, [Pan: Adjpp4946N] Asst. Commissioner Of Income Tax, Non-Corporate Circle-5, Coimbatore. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri N.P.Vijay Kumar, Advocate प्रत्यर्थी की ओर से /Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/Date Of Hearing : 27.05.2024 घोषणा की तारीख /Date Of Pronouncement : 23.08.2024 आदेश / Order Per Amitabh Shukla, A.M : This Appeal Is Filed Against The Order Bearing Din & Order No.Itba/Apl/S/250/2029-20/1026334108(1) Dated 09.03.2020 Of The Learned Commissioner Of Income Tax [Herein After “Cit(A), For The

For Appellant: Shri N.P.Vijay Kumar, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 142ASection 142A(1)Section 142A(6)Section 143(1)Section 153Section 153(1)Section 250

Section 55A available 19. The Learned CIT(Appeals) failed to appreciate that the AO wrongly referred the matter to District Valuation Officer when Assesse has submitted Valuation Report by Approved Valuer. The AO ought to have recorded satisfaction under Sec.55A and in the present case there is no recording of satisfaction by AO as per Sec.55A(2). 20. Further

TIRUCHANGODU RAMASAMY KHANNAIYANN SARASUWATHI,COIMBATORE vs. DCIT, CENTRAL CIRCLE-1,, COIMBATORE

ITA 3135/CHNY/2025[2014-15]Status: DisposedITAT Chennai04 Mar 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. T. Banusekar, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 142A(6)Section 143(3)Section 234ASection 250Section 50CSection 56(2)(vii)

142A(6) of the Income Tax Act and therefore the addition of Rs.2,97,85,410/- could not have been made in the instant case. Ground No.11 For that the Commissioner of Income Tax (Appeals) erred in upholding the addition to the tune of Rs.11,91,900/- made u/s.56(2)(vii) of the Income Tax Act in respect of purchase