BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “section 68”+ Section 120clear

Sorted by relevance

Delhi1,149Mumbai933Karnataka517Bangalore398Jaipur201Pune200Kolkata198Hyderabad196Chennai191Ahmedabad169Chandigarh151Cochin101Indore75Raipur73Surat55Calcutta53Telangana51Rajkot48Cuttack40Visakhapatnam37Lucknow34Panaji31Guwahati31Nagpur29Ranchi28Amritsar20Patna19SC14Allahabad12Jodhpur7Rajasthan6Varanasi6Agra5Jabalpur4Orissa3Dehradun2ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1Kerala1

Key Topics

Section 683Section 1472Addition to Income2

DEPUTY COMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN

In the result, Appeal of the Revenue in ITA

ITA 161/DDN/2025[2017-18]Status: DisposedITAT Dehradun14 Jan 2026AY 2017-18

Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal

For Appellant: Sh. Rajiv Sahini, CAFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 139(4)Section 143(3)Section 68

120 (ALL.) has held as under: “The AAC could while disposing of an appeal, make such inquiry as he thought fit. He could permit a fresh or new ground to be raised in the appeal. No part of rule 46A whittles down or impairs the power to make further inquiry conferred upon the AAC by section 250. Similarly

INCOME TAX OFFICER, WARD 1(1)(2), DEHRADUN, DEHRADUN vs. MAHALAXMI BUILDWELL, DEHRADUN

Appeal is dismissed in above terms

ITA 99/DDN/2023[2015-16]Status: DisposedITAT Dehradun13 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2015-16 Income Tax Officer, Vs. Mahalaxmi Buildwell, Ward-1(1)(2), 118, Subhash Road, Dehradun Dehradun Pan :Aazfm1835G (Appellant) (Respondent) Assessee By Sh. Mayank Kumar Aggarwal, Ca Department By Sh. A.S. Rana, Sr. Dr

Section 144Section 147Section 148Section 68

section 68 addition of unexplained cash credits to the tune of Rs.3.16 crores; reading as under: “4. During the course of appellate proceedings, the appellant furnished the written submission and the following documents: 1. Bank Account Statement 2. Copy of sale deed of the property purchased 3. Balance Sheet of the firm as on 31.03.2015 4. Confirmation Statement