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4,877 results for “section 68”+ Section 143(3)(II)clear

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Key Topics

Addition to Income85Section 6861Section 14757Section 153A52Section 143(3)46Section 14845Section 153D38Section 13229Disallowance23Section 153C

OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI

The appeals of the assessee are allowed

ITA 969/DEL/2021[2010-11]Status: DisposedITAT Delhi21 Feb 2022AY 2010-11

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

143(3) of the Act. Therefore, we are proceeding to adjudicate the other issue raised by the assessee which is common to all the assessment years and will have a bearing on the AY 2010-11. The seized diaries and the income arising therefrom do not belong to the assessee. 48 Another legal issue argued before us is that

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OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI

The appeals of the assessee are allowed

ITA 968/DEL/2021[2009-10]Status: DisposedITAT Delhi21 Feb 2022AY 2009-10

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

143(3) of the Act. Therefore, we are proceeding to adjudicate the other issue raised by the assessee which is common to all the assessment years and will have a bearing on the AY 2010-11. The seized diaries and the income arising therefrom do not belong to the assessee. 48 Another legal issue argued before us is that

OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI

The appeals of the assessee are allowed

ITA 970/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Feb 2022AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

143(3) of the Act. Therefore, we are proceeding to adjudicate the other issue raised by the assessee which is common to all the assessment years and will have a bearing on the AY 2010-11. The seized diaries and the income arising therefrom do not belong to the assessee. 48 Another legal issue argued before us is that

OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI

The appeals of the assessee are allowed

ITA 971/DEL/2021[2012-13]Status: DisposedITAT Delhi21 Feb 2022AY 2012-13

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 142(1)Section 143(3)Section 144Section 153ASection 292C

143(3) of the Act. Therefore, we are proceeding to adjudicate the other issue raised by the assessee which is common to all the assessment years and will have a bearing on the AY 2010-11. The seized diaries and the income arising therefrom do not belong to the assessee. 48 Another legal issue argued before us is that

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating