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.

7,317 results for “section 68”+ Section 143(1)(a)clear

Sorted by relevance

Delhi7,317Mumbai7,303Kolkata2,478Bangalore1,599Ahmedabad1,535Chennai1,270Jaipur1,250Hyderabad1,037Pune840Indore698Surat625Chandigarh601Karnataka548Rajkot394Visakhapatnam351Raipur343Cochin316Lucknow239Nagpur213Amritsar211Guwahati201Agra195Patna115Cuttack111Calcutta106Jodhpur105Panaji103Ranchi94Allahabad91Dehradun78Telangana68Jabalpur43Varanasi34SC33Kerala10Rajasthan8Orissa7Gauhati2ASHOK BHAN DALVEER BHANDARI2Uttarakhand2Punjab & Haryana2HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1Andhra Pradesh1Tripura1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Addition to Income70Section 143(3)66Section 6851Section 153A48Section 14730Section 14826Section 14A26Section 143(2)25Section 27123Disallowance

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

143(3) r.w.s section 144B of the Act for assessment year 2018-19 on the grounds that- a) no draft assessment order was issued as required under sub clause (xvi) of sub Section (1) of Section 144B; b) addition under section 68

Showing 1–20 of 7,317 · Page 1 of 366

...
23
Deduction16
Search & Seizure15

SH. VALMIK THAPAR,NEW DELHI vs. ACIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 5767/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Jun 2021AY 2007-08

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

1 of the appeal is allowed with above directions. Decision and analysis of Deduction u/s 54 of the Act for more than one residential House 54. Now we come to the second ground of appeal . Claim of the assessee is that it has purchased one house in form a flat at Mumbai and another house at New Delhi. Both

SHRI VALMIK THAPAR,NEW DELHI vs. DCIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6346/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

1 of the appeal is allowed with above directions. Decision and analysis of Deduction u/s 54 of the Act for more than one residential House 54. Now we come to the second ground of appeal . Claim of the assessee is that it has purchased one house in form a flat at Mumbai and another house at New Delhi. Both

ACIT, NEW DELHI vs. SH. VALMIK THAPAR, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6726/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

1 of the appeal is allowed with above directions. Decision and analysis of Deduction u/s 54 of the Act for more than one residential House 54. Now we come to the second ground of appeal . Claim of the assessee is that it has purchased one house in form a flat at Mumbai and another house at New Delhi. Both

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section

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

1. Angel Cement Pvt. Ltd. 31.03.20 2012- 143(3) 26.09.2012 - Share Capital – sec 68 15 13 66,00,00,000 3,803/- - Current liabilities (payables) – 54,70,00,000 sec 68 2. Delight Resorts Pvt. Ltd. 30.03.20 2012- 143(3) 29.09.2012 - Share Capital – section