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108 results for “section 68”+ Section 150(2)clear

Sorted by relevance

Delhi1,139Mumbai966Karnataka473Bangalore349Jaipur301Chennai265Ahmedabad251Hyderabad177Kolkata148Chandigarh126Indore120Cochin108Pune98Raipur60Surat56Calcutta52Allahabad47Cuttack42Nagpur39Telangana37Rajkot36Guwahati32Lucknow32Ranchi31Amritsar22Visakhapatnam20Jodhpur15SC15Dehradun10Panaji6Agra6Varanasi6Patna5Rajasthan5Jabalpur4Orissa3Andhra Pradesh1Uttarakhand1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 250106Section 153A69Section 201(1)40Section 271C30Section 143(3)21Addition to Income21Section 20120Section 6816Section 142(1)16Penalty

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 582/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

150,000 6,338,000 4,885,525 4,310,000 35,208,525 - Varun Raj, Son of Assessee 7,228,000 3,975,000 2,100,000 3.395,000 8,897,000 4,760,900 30,355,900 - Arun Raj, Son of Assessee

Showing 1–20 of 108 · Page 1 of 6

11
TDS10
Disallowance3

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 584/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

150,000 6,338,000 4,885,525 4,310,000 35,208,525 - Varun Raj, Son of Assessee 7,228,000 3,975,000 2,100,000 3.395,000 8,897,000 4,760,900 30,355,900 - Arun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 581/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

150,000 6,338,000 4,885,525 4,310,000 35,208,525 - Varun Raj, Son of Assessee 7,228,000 3,975,000 2,100,000 3.395,000 8,897,000 4,760,900 30,355,900 - Arun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 580/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

150,000 6,338,000 4,885,525 4,310,000 35,208,525 - Varun Raj, Son of Assessee 7,228,000 3,975,000 2,100,000 3.395,000 8,897,000 4,760,900 30,355,900 - Arun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 585/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

150,000 6,338,000 4,885,525 4,310,000 35,208,525 - Varun Raj, Son of Assessee 7,228,000 3,975,000 2,100,000 3.395,000 8,897,000 4,760,900 30,355,900 - Arun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 586/COCH/2022[2018-2019]Status: DisposedITAT Cochin20 Jan 2023AY 2018-2019

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

150,000 6,338,000 4,885,525 4,310,000 35,208,525 - Varun Raj, Son of Assessee 7,228,000 3,975,000 2,100,000 3.395,000 8,897,000 4,760,900 30,355,900 - Arun Raj, Son of Assessee

M.K RAJENDRAN PILLAI,PATHANAMTHITTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM

In the result the appeals for AYs 2012-13 to 2017-18 stand partly allowed whereas the appeal for AY 2018-19 stands allowed on legal grounds in terms of our above order

ITA 583/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

Bench: Hon’Ble Shri Satbeer Singh Godara, J.M. & Hon’Ble Shri Manoj Kumar Aggarwal, A.M.

For Appellant: Shri Sajjan Kumar Tulsiyan (Advocate)-Ld. ARFor Respondent: Smt. J.M Jamuna Devi (Addl. CIT) – Ld. DR
Section 143(3)Section 144Section 153ASection 245C(1)

150,000 6,338,000 4,885,525 4,310,000 35,208,525 - Varun Raj, Son of Assessee 7,228,000 3,975,000 2,100,000 3.395,000 8,897,000 4,760,900 30,355,900 - Arun Raj, Son of Assessee

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

150 ITR 703 (Mad), the burden on the assessee to establish the identity of the creditor; the capacity of the creditor to advance the loan; and the genuineness of the transactions, is so inspite the entries to that effect in his account books. It is only after he establishes these things, at least prima facie, that the onus shifts

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are partly allowed

ITA 921/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Nov 2023AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm

For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C

150 ITR 703 (Mad), the burden on the assessee to establish the identity of the creditor; the capacity of the creditor to advance the loan; and the genuineness of the transactions, is so inspite the entries to that effect in his account books. It is only after he establishes these things, at least prima facie, that the onus shifts

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

The appeal is allowed

ITA 775/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: -None-For Respondent: Smt. V. Swarnalatha, Sr. DR
Section 144Section 251(1)(a)Section 68Section 69Section 69A

2. Delay of 04 days is condoned by considering the assessee’s condonation petitions explaining the delay(s) as well as going by the decision in the case of Collector Land Acquisition vs. Mst. Katiji & Ors(1987) 167 ITR 471 (SC) settling the issue long back that that all such technical aspects must make way for the cause of substantial

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 360/COCH/2017[2015-2016]Status: DisposedITAT Cochin13 Dec 2018AY 2015-2016

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 351/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Dec 2018AY 2013-14

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, KOLLAM vs. SRI.P. SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 347/COCH/2017[2009-10]Status: DisposedITAT Cochin13 Dec 2018AY 2009-10

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, CEN-CIRCLE, KOLLAM vs. M/S.SABARI ENTERPRISES P. LTD,, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 358/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE DCIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P>SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 354/COCH/2017[2015-16]Status: DisposedITAT Cochin13 Dec 2018AY 2015-16

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE DCIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P>SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 352/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

SRI.P.SUNIL KUMAR,KOLLAM vs. THE ACIT, CEN-CIRCLE,KOLLAM, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 355/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, KOLLAM vs. SRI.P.SUNILKUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 348/COCH/2017[2010-11]Status: DisposedITAT Cochin13 Dec 2018AY 2010-11

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE ACIT, CEN-CIRCLE, KOLLAM, KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 350/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses

THE CENTRAL CIRCLE, KOLLAM, THE CENTRAL CIRCLE,KOLLAM vs. SRI.P.SUNIL KUMAR, KOLLAM

In the result, the appeals of the Revenue as well as the Cross

ITA 349/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

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

Section 139(1)Section 153ASection 68

section 250(4)of the Act or he should have directed the Assessing Officer to cause necessary enquiry. Since he has failed to do so, he prayed that the issue may be remitted to the file of the CIT(A) for fresh consideration. 6. On the other hand, the Ld. AR submitted that the assessee sold the import licenses