M/S PAZHAYANGADI G GOLD,KANNUR vs. ITO WARD 1 & TPS, KANNUR

In the result, the appeal by the assessee is dismissed

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2018-19 Pazhayangadi G Gold, Ito, Ward-1& Tps, Eazhome Pazhayangadi, Kannur Kannur-670303 Vs. Pan : Aaufp9485G (Appellant) (Respondent) For Assessee : Shri Arun Raj S. Adv. For Revenue : Shri Sanjit Kumar Das, Cit-Dr (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025 O R D E R

section 68, section 69, section 69A, section 69B, section 69C or section 69D for any previous year, the assessee shall

BHIMA JEWELLERS,SULTHAN BATHERY, WAYANAD vs. THE PR CIT, KOZHIKKODE, KOZHIKKODE

In the result, appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.208/Coch/2018 Assessment Year : 2013-14 M/S. Bhima Jewellers, Vs. The Pr. Commissioner Of Income- 6/785 Ai, Tax, Kozhikode. Mysore Road, Chungum Junction, Sulthan Bathery, Wayanad-673 592. [Pan: Aakfb 9817C] (Assessee-Appellant) (Revenue-Respondent) Revenue By Shri Dhanaraj A. Sr. Dr Assessee By Shri R. Krishnan, Ca Date Of Hearing 05/07/2018 Date Of Pronouncement 20/08/2018

section 68, section 69,section 69A, section 69B, section 69C or section 69D, the income tax payable shall be the aggregate

SRI SRAVAN KUMAR NEELA,NALGONDA vs. ACIT CENTRAL CIRCLE 1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. 115BBE. (1) Where

SRI UMA MAHESHWARA RAO CHINNI,GUNTUR vs. ASST COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, KOZHIKODE

In the result, the instant appeals by the assesses are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)

section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. 115BBE. (1) Where

M/S.SAHYADRI AGENCIES LTD,KANDNASSERY, THRISSUR vs. THE ITO, WD-1(3), THRISSUR

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

section 56(2)(viib) or 68. This issue is also be examined.” 5. In response to the notice issued u/s 263 of the I.T.Act

SHAHUL HAMEED,MANANTHAVADY vs. ITO, WARD-2, KALPETTA

In the result, the appeal by the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

section 68 or section 69 or section 69A or section 69C or section 69D." The intention of the legislature in introducing

SREEPATHY TRUST,THRISSUR vs. COMMISSIONER OF INCOME TAX CIRLE 1(1) , THRISSUR

In the result, both the captioned appeals are dismissed

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 68 of the Act. Under Section 68, when any sum is found credited in the books of the assessee

SREEPATHY TRUST,THRISSUR vs. CIT, CIRCLE 1, THRISSUR

In the result, both the captioned appeals are dismissed

Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarma

Section 68 of the Act. Under Section 68, when any sum is found credited in the books of the assessee

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 68 of the Act. Therefore, the CIT(A) confirmed the addition made by the Assessing Officer u/s. 68 of the Act. 8.4 Against

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 68 of the Act. Therefore, the CIT(A) confirmed the addition made by the Assessing Officer u/s. 68 of the Act. 8.4 Against

THE ITO, TRIVANDRUM vs. M/S.PERRORKADA SERVICE CO-OP BANK LTD, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 68 of the Act. Therefore, the CIT(A) confirmed the addition made by the Assessing Officer u/s. 68 of the Act. 8.4 Against

M/S.PEROORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 68 of the Act. Therefore, the CIT(A) confirmed the addition made by the Assessing Officer u/s. 68 of the Act. 8.4 Against

M/S.PERRORKADA SERVICE CO-OP BANK LTD,TRIVANDRUM vs. THE ITO, TRIVANDRUM

In the result, the appeal of the Revenue in I

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 68 of the Act. Therefore, the CIT(A) confirmed the addition made by the Assessing Officer u/s. 68 of the Act. 8.4 Against

M/S. HEERA KERALA DEVELOPERS P. LTD,TRIVANDRUM vs. THE ACIT,CIR-1(1), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Heera Kerala Developers Acit - Circle 1(1) Pvt. Ltd. Thiruvananthapurm Tc 15/1553(5), Heera Park Vs. Mp Appan Road, Vazhuthacaud Thiruvananthapurm 695014 Pan – Aabch8810R Appellant Respondent

Section 68 of the Act. Accordingly the AO added the sum to the income of the assessee under Section 68

E T DEVASSY AND SONS FINANCE PRIVATE LIMITED,THRISSUR vs. DCIT,CIRCLE 1(1)& TPS, THRISSUR

Bench: the Assessing Officer who partly agreed but disagreed finally with the same and made addition in the quantum

Section 68. Therefore, we are of the view that the Learned CIT(A) had invoked the provisions contained in Section

INCOMETAX OFFICER, WARD-, KOTTAYAM vs. PUTHENKUDY PAULOSE BABU, KOTTAYAM

The appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

Section 68 of the Act deals with "unexplained Credit" in the books of the assessee and section 69A of the Act deals

SRI.THOMAS EAPEN,ALAPPUZHA vs. THE ITO, WD-5, ALAPPUZHA

In the result, the appeal of the assessee is allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

section 68 of the Act. The CIT(A) held that the provisions of section 68 of the Act are not applicable

THE ACIT, ERNAKULAM vs. M/S. THOMSON METALS, TRICHUR

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 68 only talks about 'any sum credited-in the books'. The section does not make any distinction between loans