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17 results for “section 68”+ Section 183clear

Sorted by relevance

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Key Topics

Section 153A26Section 143(3)13Addition to Income13Section 13212Exemption10Section 1478Section 1488Section 1447Section 245C(1)7Natural Justice

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. VARUN RAJ, PATHANAMTHITTA

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 184/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 10(26)Section 132Section 143(3)Section 153A

183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan

7
Limitation/Time-bar7
Section 10(26)6

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. VARUN RAJ, PATHANAMTHITTA

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 188/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 10(26)Section 132Section 143(3)Section 153A

183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. VARUN RAJ, PATHANAMTHITTA

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 189/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 10(26)Section 132Section 143(3)Section 153A

183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. VARUN RAJ, PATHANAMTHITTA

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 185/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 10(26)Section 132Section 143(3)Section 153A

183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. VARUN RAJ, PATHANAMTHITTA

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 186/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 10(26)Section 132Section 143(3)Section 153A

183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. VARUN RAJ, PATHANAMTHITTA

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 183/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 10(26)Section 132Section 143(3)Section 153A

183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

183) (Bombay HC) c) Principal CIT-II Vs. L&T Ltd. (113 Taxmann.com 48) (SC) ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 3 of 19 5. He also submitted that the re-assessment proceedings have not emanated from any new material coming to light. a) CIT, Cochin Vs. Malayala Manorama Co. Ltd. (410 ITR 423)(Kerala

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

183) (Bombay HC) c) Principal CIT-II Vs. L&T Ltd. (113 Taxmann.com 48) (SC) ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 3 of 19 5. He also submitted that the re-assessment proceedings have not emanated from any new material coming to light. a) CIT, Cochin Vs. Malayala Manorama Co. Ltd. (410 ITR 423)(Kerala

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

183) (Bombay HC) c) Principal CIT-II Vs. L&T Ltd. (113 Taxmann.com 48) (SC) ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 3 of 19 5. He also submitted that the re-assessment proceedings have not emanated from any new material coming to light. a) CIT, Cochin Vs. Malayala Manorama Co. Ltd. (410 ITR 423)(Kerala

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

183) (Bombay HC) c) Principal CIT-II Vs. L&T Ltd. (113 Taxmann.com 48) (SC) ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur Page 3 of 19 5. He also submitted that the re-assessment proceedings have not emanated from any new material coming to light. a) CIT, Cochin Vs. Malayala Manorama Co. Ltd. (410 ITR 423)(Kerala

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)

68 since creditworthiness of the lenders as well as the genuineness of the loans ITA Nos.580 to 586/Coch/2022 were not established by the assessee. In reply to question no.134, the assessee submitted that his commission will be percentage of supply say 25% or 30% and the rest would be loan. 3.13 Credits from other accounts Similar pattern of cash deposit

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)

68 since creditworthiness of the lenders as well as the genuineness of the loans ITA Nos.580 to 586/Coch/2022 were not established by the assessee. In reply to question no.134, the assessee submitted that his commission will be percentage of supply say 25% or 30% and the rest would be loan. 3.13 Credits from other accounts Similar pattern of cash deposit

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)

68 since creditworthiness of the lenders as well as the genuineness of the loans ITA Nos.580 to 586/Coch/2022 were not established by the assessee. In reply to question no.134, the assessee submitted that his commission will be percentage of supply say 25% or 30% and the rest would be loan. 3.13 Credits from other accounts Similar pattern of cash deposit

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)

68 since creditworthiness of the lenders as well as the genuineness of the loans ITA Nos.580 to 586/Coch/2022 were not established by the assessee. In reply to question no.134, the assessee submitted that his commission will be percentage of supply say 25% or 30% and the rest would be loan. 3.13 Credits from other accounts Similar pattern of cash deposit

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)

68 since creditworthiness of the lenders as well as the genuineness of the loans ITA Nos.580 to 586/Coch/2022 were not established by the assessee. In reply to question no.134, the assessee submitted that his commission will be percentage of supply say 25% or 30% and the rest would be loan. 3.13 Credits from other accounts Similar pattern of cash deposit

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)

68 since creditworthiness of the lenders as well as the genuineness of the loans ITA Nos.580 to 586/Coch/2022 were not established by the assessee. In reply to question no.134, the assessee submitted that his commission will be percentage of supply say 25% or 30% and the rest would be loan. 3.13 Credits from other accounts Similar pattern of cash deposit

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)

68 since creditworthiness of the lenders as well as the genuineness of the loans ITA Nos.580 to 586/Coch/2022 were not established by the assessee. In reply to question no.134, the assessee submitted that his commission will be percentage of supply say 25% or 30% and the rest would be loan. 3.13 Credits from other accounts Similar pattern of cash deposit