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80 results for “section 68”+ Section 105clear

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Key Topics

Section 250114Section 201(1)40Section 271C30Section 20120Section 143(3)14Addition to Income12Section 13211Section 14811Cash Deposit11Reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 735/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

Showing 1–20 of 80 · Page 1 of 4

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Section 194J10

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 736/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

VRINDAVAN BHAVAN PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 699/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 700/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 698/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, KERALA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 732/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 734/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KERALA vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 733/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT, CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 695/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

VRINDAVAN BUILDERS PVT KTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 696/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 697/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, Dimapur, Sadar Dimapur SO, Nagaland 797112 (Appellant) (Respondent) Assessee by: Shri S.K. Tulsiyan, Advocate Revenue by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 21.03.2025 Date of Pronouncement: 09.06.2025 O R D E R Per Bench These are cross appeals filed by the assessee as well as Revenue directed

M/S.PIONEER MOTORS (KANNUR) P. LTD,KANNUR vs. THE DCIT,CIRCLE-2(1), KANNUR

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

ITA 440/COCH/2019[2007-08]Status: DisposedITAT Cochin02 Dec 2019AY 2007-08

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

For Appellant: Sri.T.M.Sreedharan, AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(3)

section, and as the expenditure is not related to the current business from which income is returned, the expenditure is not allowable and hence disallowed.” 8.1 Aggrieved by the order of the Assessing Officer, the assessee preferred an appeal to the first appellate authority. The CIT(A) confirmed the view taken by the Assessing Officer. The relevant finding

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

105, 106 and 107 of 2011 arise from the orders passed under sub-Sections (1) and (lA) of Section 201 of the Income Tax Act, 1961 ('Act' for short). ITA Nos.108, 109, 110, 111 and 112 of 2011 arise from the orders of penalty passed under Section 271C of the Act. The allegation against the assessee

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 610/COCH/2010[2008-09]Status: DisposedITAT Cochin25 Sept 2019AY 2008-09

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

105, 106 and 107 of 2011 arise from the orders passed under sub-Sections (1) and (lA) of Section 201 of the Income Tax Act, 1961 ('Act' for short). ITA Nos.108, 109, 110, 111 and 112 of 2011 arise from the orders of penalty passed under Section 271C of the Act. The allegation against the assessee

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

105, 106 and 107 of 2011 arise from the orders passed under sub-Sections (1) and (lA) of Section 201 of the Income Tax Act, 1961 ('Act' for short). ITA Nos.108, 109, 110, 111 and 112 of 2011 arise from the orders of penalty passed under Section 271C of the Act. The allegation against the assessee

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

105, 106 and 107 of 2011 arise from the orders passed under sub-Sections (1) and (lA) of Section 201 of the Income Tax Act, 1961 ('Act' for short). ITA Nos.108, 109, 110, 111 and 112 of 2011 arise from the orders of penalty passed under Section 271C of the Act. The allegation against the assessee

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

105, 106 and 107 of 2011 arise from the orders passed under sub-Sections (1) and (lA) of Section 201 of the Income Tax Act, 1961 ('Act' for short). ITA Nos.108, 109, 110, 111 and 112 of 2011 arise from the orders of penalty passed under Section 271C of the Act. The allegation against the assessee

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

105, 106 and 107 of 2011 arise from the orders passed under sub-Sections (1) and (lA) of Section 201 of the Income Tax Act, 1961 ('Act' for short). ITA Nos.108, 109, 110, 111 and 112 of 2011 arise from the orders of penalty passed under Section 271C of the Act. The allegation against the assessee

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 609/COCH/2010[2007-08]Status: DisposedITAT Cochin25 Sept 2019AY 2007-08

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

105, 106 and 107 of 2011 arise from the orders passed under sub-Sections (1) and (lA) of Section 201 of the Income Tax Act, 1961 ('Act' for short). ITA Nos.108, 109, 110, 111 and 112 of 2011 arise from the orders of penalty passed under Section 271C of the Act. The allegation against the assessee

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

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

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

105, 106 and 107 of 2011 arise from the orders passed under sub-Sections (1) and (lA) of Section 201 of the Income Tax Act, 1961 ('Act' for short). ITA Nos.108, 109, 110, 111 and 112 of 2011 arise from the orders of penalty passed under Section 271C of the Act. The allegation against the assessee