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15 results for “section 68”+ Section 260Aclear

Sorted by relevance

Delhi657Mumbai174Calcutta136Kolkata92Karnataka55Jaipur52Chennai51Bangalore40Ahmedabad34Hyderabad23Telangana19Nagpur17Cochin15Lucknow13Raipur11SC11Chandigarh7Surat7Indore5Amritsar5Kerala4Cuttack4Visakhapatnam3Allahabad3Jodhpur3Gauhati2Punjab & Haryana2Rajasthan2Jabalpur1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1Tripura1Uttarakhand1Orissa1Agra1Patna1Pune1

Key Topics

Addition to Income12Section 80P9Unexplained Investment9Section 36(1)(vii)6Deduction6Section 143(3)4Section 2503Section 8O3Section 92C3Condonation of Delay

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 46/COCH/2014[2003-04]Status: DisposedITAT Cochin30 Apr 2019AY 2003-04

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

68,316/- was not considered by him. Insofar as the amount that has been taken by the Assessing Officer is concerned, the Tribunal has noted that in the absence of any details with regard to earning of income and the persons from whom the money was received, the Assessing Officer has rightly treated the entire amount as income. Insofar

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 47/COCH/2014[2004-05]Status: DisposedITAT Cochin30 Apr 2019AY 2004-05

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

68,316/- was not considered by him. Insofar as the amount that has been taken by the Assessing Officer is concerned, the Tribunal has noted that in the absence of any details with regard to earning of income and the persons from whom the money was received, the Assessing Officer has rightly treated the entire amount as income. Insofar

3
Section 115J2
Section 352

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 50/COCH/2014[2007-08]Status: DisposedITAT Cochin30 Apr 2019AY 2007-08

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

68,316/- was not considered by him. Insofar as the amount that has been taken by the Assessing Officer is concerned, the Tribunal has noted that in the absence of any details with regard to earning of income and the persons from whom the money was received, the Assessing Officer has rightly treated the entire amount as income. Insofar

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 596/COCH/2018[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

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

68,316/- was not considered by him. Insofar as the amount that has been taken by the Assessing Officer is concerned, the Tribunal has noted that in the absence of any details with regard to earning of income and the persons from whom the money was received, the Assessing Officer has rightly treated the entire amount as income. Insofar

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 48/COCH/2014[2005-06]Status: DisposedITAT Cochin30 Apr 2019AY 2005-06

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

68,316/- was not considered by him. Insofar as the amount that has been taken by the Assessing Officer is concerned, the Tribunal has noted that in the absence of any details with regard to earning of income and the persons from whom the money was received, the Assessing Officer has rightly treated the entire amount as income. Insofar

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 49/COCH/2014[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

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

68,316/- was not considered by him. Insofar as the amount that has been taken by the Assessing Officer is concerned, the Tribunal has noted that in the absence of any details with regard to earning of income and the persons from whom the money was received, the Assessing Officer has rightly treated the entire amount as income. Insofar

SRI.O.G.SUNIL,COCHIN vs. DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 51/COCH/2014[2008-09]Status: DisposedITAT Cochin30 Apr 2019AY 2008-09

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

68,316/- was not considered by him. Insofar as the amount that has been taken by the Assessing Officer is concerned, the Tribunal has noted that in the absence of any details with regard to earning of income and the persons from whom the money was received, the Assessing Officer has rightly treated the entire amount as income. Insofar

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE DCIT, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 594/COCH/2018[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

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

68,316/- was not considered by him. Insofar as the amount that has been taken by the Assessing Officer is concerned, the Tribunal has noted that in the absence of any details with regard to earning of income and the persons from whom the money was received, the Assessing Officer has rightly treated the entire amount as income. Insofar

SMT.ASHA MENON( ASHA SUNIL),COCHIN vs. THE ACIT(CEN,CIRCLE, ERNAKULAM

In the result, the appeals of the assessee in ITA Nos

ITA 595/COCH/2018[2007-08]Status: DisposedITAT Cochin30 Apr 2019AY 2007-08

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

68,316/- was not considered by him. Insofar as the amount that has been taken by the Assessing Officer is concerned, the Tribunal has noted that in the absence of any details with regard to earning of income and the persons from whom the money was received, the Assessing Officer has rightly treated the entire amount as income. Insofar

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 802/COCH/2024[2012-13]Status: DisposedITAT Cochin29 Apr 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

68,214/- as income from other sources and consequently denied deduction u/s 80P of the Act on this amount. The assesse filed an appeal before the CIT(A). The CIT(A)/NFAC, held that the assesse is eligible for deduction u/s 80P of the Act on the business income but the action of the AO in denial of section

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD 4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 803/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

68,214/- as income from other sources and consequently denied deduction u/s 80P of the Act on this amount. The assesse filed an appeal before the CIT(A). The CIT(A)/NFAC, held that the assesse is eligible for deduction u/s 80P of the Act on the business income but the action of the AO in denial of section

THE KUNDARA PANCHAYATH SERVICE COOPERATIVE BANK LTD,KOLLAM vs. INCOME TAX OFFICER, WARD-4, KOLLAM

In the result, appeals filed by the assessee are allowed

ITA 805/COCH/2024[2018-19]Status: DisposedITAT Cochin29 Apr 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Keshav Dubey

For Appellant: Shri G.Surendranath Rao, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 250Section 80PSection 8O

68,214/- as income from other sources and consequently denied deduction u/s 80P of the Act on this amount. The assesse filed an appeal before the CIT(A). The CIT(A)/NFAC, held that the assesse is eligible for deduction u/s 80P of the Act on the business income but the action of the AO in denial of section

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

68,464 Total 15,60,52,275 11. It is submitted that in respect of reimbursement of salary and other expenses to Apollo Vrerdestein B.V., Netherlands the same were held to be allowable by the Tribunal for AY 2010-11 vide 21 Apollo Tyres Ltd. order dated 10.01.2017. The decision of the Tribunal was confirmed by the Hon'ble Kerala

M/S.KOTTAKKAL WOOD COMPLEX,KOTTAKKAL vs. THE ITO, TIRUR

In the result, the appeals of the assessee are allowed and the Stay Petitions

ITA 593/COCH/2019[2002-03]Status: DisposedITAT Cochin03 Mar 2020AY 2002-03

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

Section 133ASection 143(3)Section 153ASection 260ASection 271(1)(c)

260A of the Act, the Hon'ble Court remitted the matters to the Assessing Officer to pass fresh orders after taking into consideration the KVAT Order dated 08.08.2007. The Assessing Officer passed a consequential order to give effect to the order of the High Court. The consequential order dated 02.01.2017 is subjudice before the Commissioner of Income Tax (Appeals), Kozhikode

THE DCIT, KOLLAM vs. M/S.TRANSWORLD HIRE PURCHASE INDIA LTD, KOLLAM

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

ITA 960/COCH/2005[1999-2000]Status: DisposedITAT Cochin21 Apr 2017AY 1999-2000

Bench: Shri George George K.

Section 143(3)Section 260ASection 36(1)(vii)

260A of the I.T. Act before the Hon’ble High Court of Kerala. The Hon’ble High Court remitted the issue back to the Tribunal. The Hon’ble High Court directed the Tribunal to consider the relevant statutory provisions, in particular, Explanation 1 to section 36(1)(vii) of the I.T. Act. 6. Pursuant to the judgment