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.

536 results for “section 68”+ Section 94(7)clear

Sorted by relevance

Delhi2,328Mumbai1,970Bangalore690Karnataka578Ahmedabad540Chennai536Jaipur453Hyderabad380Kolkata377Indore294Chandigarh248Pune193Surat169Raipur152Cochin123Visakhapatnam95Rajkot84Telangana69Jabalpur67Cuttack65Calcutta62Lucknow61Guwahati58Nagpur48SC30Jodhpur27Amritsar25Agra22Allahabad21Dehradun20Patna10Orissa6Ranchi6Panaji6Rajasthan6Varanasi4ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1Gauhati1

Key Topics

Addition to Income58Section 143(3)47Disallowance38Section 153A34Section 80H24Section 8020Section 13219Section 234E18Section 14718Section 148

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2410/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Jun 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

7 to 20 of ld. CIT(A) order. The sum and substance of arguments of the assessee before the ld. CIT(A) are that provisions of section 68 is applicable only in a case where some is found credited in books of accounts maintained by an assessee in the ordinary course of his business, but not to some found

Showing 1–20 of 536 · Page 1 of 27

...
18
Deduction11
Limitation/Time-bar10

ITO, NCW - I (4),, CHENNAI vs. SHRI KANAKILLIYANALLUR NARAYANAN NEHRU,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2825/CHNY/2019[2016-17]Status: DisposedITAT Chennai09 Jun 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

7 to 20 of ld. CIT(A) order. The sum and substance of arguments of the assessee before the ld. CIT(A) are that provisions of section 68 is applicable only in a case where some is found credited in books of accounts maintained by an assessee in the ordinary course of his business, but not to some found

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2408/CHNY/2019[2012-13]Status: DisposedITAT Chennai09 Jun 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

7 to 20 of ld. CIT(A) order. The sum and substance of arguments of the assessee before the ld. CIT(A) are that provisions of section 68 is applicable only in a case where some is found credited in books of accounts maintained by an assessee in the ordinary course of his business, but not to some found

DCIT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. SHRI KANAKKILIANALLUR NARAYANA REDDIYAR MANIVANNAN,, TIRUPUR

In the result, appeal filed by the Revenue for Asst

ITA 2406/CHNY/2019[2016-17]Status: DisposedITAT Chennai09 Jun 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

7 to 20 of ld. CIT(A) order. The sum and substance of arguments of the assessee before the ld. CIT(A) are that provisions of section 68 is applicable only in a case where some is found credited in books of accounts maintained by an assessee in the ordinary course of his business, but not to some found

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2409/CHNY/2019[2013-14]Status: DisposedITAT Chennai09 Jun 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

7 to 20 of ld. CIT(A) order. The sum and substance of arguments of the assessee before the ld. CIT(A) are that provisions of section 68 is applicable only in a case where some is found credited in books of accounts maintained by an assessee in the ordinary course of his business, but not to some found

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2411/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Jun 2021AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

7 to 20 of ld. CIT(A) order. The sum and substance of arguments of the assessee before the ld. CIT(A) are that provisions of section 68 is applicable only in a case where some is found credited in books of accounts maintained by an assessee in the ordinary course of his business, but not to some found

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2407/CHNY/2019[2011-12]Status: DisposedITAT Chennai09 Jun 2021AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

7 to 20 of ld. CIT(A) order. The sum and substance of arguments of the assessee before the ld. CIT(A) are that provisions of section 68 is applicable only in a case where some is found credited in books of accounts maintained by an assessee in the ordinary course of his business, but not to some found

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2362/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2595/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 433/CHNY/2020[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2591/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2592/CHNY/2019[2011-12]Status: DisposedITAT Chennai20 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2360/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2359/CHNY/2019[2009-10]Status: DisposedITAT Chennai20 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2598/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2596/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 431/CHNY/2020[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2398/CHNY/2019[2009-10]Status: DisposedITAT Chennai20 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2593/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2396/CHNY/2019[2007-08]Status: DisposedITAT Chennai20 May 2022AY 2007-08

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

section 68, when a cash credit entry appears in the appellant's accounts, the appellant is under legal obligation to explain the same that too to the satisfaction of the A.O. In case the appellant did not offer any explanation or fails to tender evidence or burkes an enquiry then the A.O. can hold that income as income from