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.

597 results for “section 68”+ Revision u/s 263clear

Sorted by relevance

Mumbai734Delhi597Kolkata419Karnataka302Bangalore286Jaipur242Chennai203Ahmedabad140Pune109Chandigarh102Hyderabad87Rajkot86Indore76Surat62Raipur58Panaji58Visakhapatnam54Cochin31Lucknow28Agra23Nagpur21Cuttack20Jodhpur15Amritsar14Patna12Guwahati9Allahabad6Jabalpur5Telangana5Calcutta4Ranchi2Varanasi2Uttarakhand1Kerala1Rajasthan1

Key Topics

Section 263234Section 143(3)88Addition to Income68Section 6854Section 153A42Section 14740Revision u/s 26337Disallowance36Section 115J26Deduction

M/S. SRI BALAJI FORGINGS (P) LTD.,NEW DELHI vs. PR. CIT- 8, NEW DELHI

In the result, appeal of Assessee is allowed

ITA 3216/DEL/2017[2009-10]Status: DisposedITAT Delhi09 Jan 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Advocates &For Respondent: Shri S.S.Rana, CIT-D.R
Section 143(1)Section 143(3)Section 147Section 148Section 263

u/s. 148 are therefore dropped. Relevant approval from Pr. CIT is placed on record.” 6.2. Learned Counsel for the Assessee submitted that thereafter the Ld. Pr. CIT issued show cause notice under section 263 of the I.T. Act dated 17.01.2017. The assessee objected to the same before the Ld. Pr. CIT. Learned Counsel for the Assessee submitted that since

Showing 1–20 of 597 · Page 1 of 30

...
24
Search & Seizure21
Section 153C20

RIVET ELECTRICAL PVT LTD,FARIDABAD vs. PR. CIT, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 6225/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Nov 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., Vs Pr.Cit, Ff-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. Pan-Aafcr8803C Appellant Respondent Appellant By Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 15.11.2022

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 263

revision under section 263 of the Act. 17. In this regard, it is submitted that the Principal Commissioner of Income tax has erred in invoking the provisions of section 263 as the assessment was framed and accepted by the Ld.AO after having examined the documents furnished. The assessee had filed the relevant documents based on which

PANKAJ BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 384/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

u/s 263 of the Act is not in accordance with law. 37 ITA.Nos.383, 384, 385 & 386/Del./2021 Smt. Abha Bansal, Sh Pankaj Bansal, Sh Basant Bansal And Sh Roop Kumar Bansal, Gurgaon. (xviii) That section 263 of the Act cannot be invoked to make deeper enquiry. In other words, allegation of proper enquiry or inadequate enquiry cannot

ROOP KUMAR BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 386/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

u/s 263 of the Act is not in accordance with law. 37 ITA.Nos.383, 384, 385 & 386/Del./2021 Smt. Abha Bansal, Sh Pankaj Bansal, Sh Basant Bansal And Sh Roop Kumar Bansal, Gurgaon. (xviii) That section 263 of the Act cannot be invoked to make deeper enquiry. In other words, allegation of proper enquiry or inadequate enquiry cannot

ABHA BANSAL,GURGAON vs. PCIT, CENTRAL, GURGAON

In the result, ITA.No.383/Del

ITA 383/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

u/s 263 of the Act is not in accordance with law. 37 ITA.Nos.383, 384, 385 & 386/Del./2021 Smt. Abha Bansal, Sh Pankaj Bansal, Sh Basant Bansal And Sh Roop Kumar Bansal, Gurgaon. (xviii) That section 263 of the Act cannot be invoked to make deeper enquiry. In other words, allegation of proper enquiry or inadequate enquiry cannot

SHRI BASANT BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 385/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

u/s 263 of the Act is not in accordance with law. 37 ITA.Nos.383, 384, 385 & 386/Del./2021 Smt. Abha Bansal, Sh Pankaj Bansal, Sh Basant Bansal And Sh Roop Kumar Bansal, Gurgaon. (xviii) That section 263 of the Act cannot be invoked to make deeper enquiry. In other words, allegation of proper enquiry or inadequate enquiry cannot

CHARBUJA MARMO (INDIA) PVT. LTD.,DELHI vs. PR.CIT- 2 , NEW DELHI

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

revised under section 263 of the I.T. Act. A.O. made enquiry of all the documents but Ld. Pr. CIT did not make any enquiry on the documentary evidences on record. Learned Counsel for the Assessee submitted that the issue is same as have been considered and decided in the cases of M/s. Supersonic Technologies Pvt. Ltd., M/s. SPJ 72 ITA.No

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

ITA 510/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

ITA 9357/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Revised Grounds of Technology Pvt. Appeal filed on 19.10.2020 Ltd. Ground 1: The Ld. C.I.T.(A)-05, New Delhi [ITA NO. 357/DEL/ while correctly deleting the addition 2019] of Rs. 46,00,00,000/- made by the Ld. A.O. u/s 68, erred in making fresh addition of Rs. 92,00,000/- to the income of the Appellant Company on account