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3 results for “section 68”+ Section 111Aclear

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Key Topics

Section 115J4Section 143(3)2Section 143(1)2Section 10(38)2Section 442Section 1152Capital Gains2Addition to Income2

DCIT, NEW DELHI vs. SH. MAHESH KUMAR, NEW DELHI

In the result, the appeal of the department is dismissed

ITA 173/DEL/2012[2008-09]Status: DisposedITAT Delhi13 Dec 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 173/Del/2012 : Asstt. Year : 2008-09 Dcit, Vs Sh. Mahesh Kumar, Circle-21(1), C-13/170, Sector-3, Rohini, New Delhi Delhi-110085 (Appellant) (Respondent) Pan No. Aalpk4117B Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. P. Dum Kanunjna, Cit Dr Date Of Hearing : 16.09.2016 Date Of Pronouncement : 13.12.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 17.10.2011 Of Ld. Cit(A)-Xxii, New Delhi.

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. P. Dum Kanunjna, CIT DR
Section 143(1)Section 271A

111A of the Income tax Act, 1961. 8 Mahesh Kumar v. The learned assessing officer asked the appellant to furnish details in respect of income, bank accounts etc. vide questionnaire dated 23/08/2010. vi. The appellant submitted details asked by the learned assessing officer vide replies dated 18/10/2010, 25/11/2010, 21/12/2010 and 24/12/2010 during the course of assessment proceedings. vii. The Learned

M/S THE ORIENTAL INSSURANCE CO.LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 200/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmam/S. The Oriental Insurance Co. Ltd, Vs. The Dcit, A 25/27, Asaf Ali Road, Ltu, New Delhi New Delhi-110002 (Appellant) (Respondent) Pan: Aaact0627R

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Ms. Sarita Kumari, CIT DR
Section 10(38)Section 115Section 115JSection 143(1)Section 143(2)Section 143(3)Section 14ASection 28Section 44

68,13,01,144/- u/s. 115 JB of the Act. The assessee claimed that ld Assessing Officer ought to have not applied the provisions of Section 115 JB of the Income Tax Act, 1961 for levy of Minimum Alternate Tax as the appellant being an insurance company, the computation of its profits and gains of business are governed

PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs. LATE SHRI SUDHIR SAREEN

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

111A and 114A of the said Act.] Likewise, it cannot be said that since rape is a heinous crime, Parliament should have provided the death penalty in all cases relating to such crime. Illustratively, reference was made to Section 376A, 376AB, 376DB and 376E of the IPC [which provide for the death penalty], as against the offences which