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10 results for “section 68”+ Section 151clear

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Key Topics

Section 44B14Section 914Addition to Income10Section 2637Section 685Section 1473Section 148A3Section 143(3)2Section 1482Unexplained Cash Credit

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

151 has held that "as a revisional authority commissioner appeal can revise not only the ultimate computation arrived at but every process which lead to the ultimate computation or assessment". Further, the Hon'ble Kerala High Court in the case of V. SubramoniaAiyr vs. CIT [1978] 113 ITR 685 held that "the power conferred on Appellate Authority by Section

D BALI INFRASTRUCTURE AND DEVELOPMENT LTD.,KASHIPUR (U.S.NAGAR) vs. DCIT, CIRCLE-2, KASHIPUR, KASHIPUR

2

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 21/DDN/2024[2015-16]Status: DisposedITAT Dehradun18 Mar 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) D Bali Infrastructure & Vs. Dcit, Developers Ltd., Circle-2, Kashra No. 151, Apna Ghar Kashipur Village-Gangapur, Kundeshwari Road, Kashipur, Dist. Utham Singh Nagar-244713 (Appellant) (Respondent) Pan: Aadcd3599D Assessee By : None Revenue By: Shri Amar Pal Singh, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 18/03/2025

For Appellant: NoneFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 133(6)Section 142(1)Section 143(3)Section 68

151, Apna Ghar Kashipur Village-Gangapur, Kundeshwari Road, Kashipur, Dist. Utham Singh Nagar-244713 (Appellant) (Respondent) PAN: AADCD3599D Assessee by : None Revenue by: Shri Amar Pal Singh, Sr. DR Date of Hearing 18/03/2025 Date of pronouncement 18/03/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 21/DDN/2024 for AY 2015-16, arises

ACHARYA BALKRISHNA,HARIDWAR vs. DCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 112/DDN/2025[2015-16]Status: DisposedITAT Dehradun24 Sept 2025AY 2015-16

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 144Section 147Section 148Section 148ASection 149Section 151Section 250Section 68Section 69Section 69C

151 of the Act, copy of the same is placed at PB pages- 13-17. Thereafter, the re-assessment proceedings were completed, and order was passed u/s 147 r.w.s. 144B of the Act wherein additions of Rs. 50.00 lacs u/s 68 as unexplained cash credits and Rs. 1,25,000/- as unexplained expenditure u/s 69C for obtaining such loan were

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

151 ITD 79 (Del) does not apply at all. Even in that decision, also it has been stated that this is not an offshore supply as title to the goods have passed in India and not outside India. Further decision of the honourable High Court in ITA number 64 of 2014 does not deal with supply of goods. The honourable

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

151 ITD 79 (Del) does not apply at all. Even in that decision, also it has been stated that this is not an offshore supply as title to the goods have passed in India and not outside India. Further decision of the honourable High Court in ITA number 64 of 2014 does not deal with supply of goods. The honourable

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

151 ITD 79 (Del) does not apply at all. Even in that decision, also it has been stated that this is not an offshore supply as title to the goods have passed in India and not outside India. Further decision of the honourable High Court in ITA number 64 of 2014 does not deal with supply of goods. The honourable

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

151 ITD 79 (Del) does not apply at all. Even in that decision, also it has been stated that this is not an offshore supply as title to the goods have passed in India and not outside India. Further decision of the honourable High Court in ITA number 64 of 2014 does not deal with supply of goods. The honourable

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

151 ITD 79 (Del) does not apply at all. Even in that decision, also it has been stated that this is not an offshore supply as title to the goods have passed in India and not outside India. Further decision of the honourable High Court in ITA number 64 of 2014 does not deal with supply of goods. The honourable

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

151 ITD 79 (Del) does not apply at all. Even in that decision, also it has been stated that this is not an offshore supply as title to the goods have passed in India and not outside India. Further decision of the honourable High Court in ITA number 64 of 2014 does not deal with supply of goods. The honourable

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

151 ITD 79 (Del) does not apply at all. Even in that decision, also it has been stated that this is not an offshore supply as title to the goods have passed in India and not outside India. Further decision of the honourable High Court in ITA number 64 of 2014 does not deal with supply of goods. The honourable