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.

1,176 results for “section 68”+ Section 150(2)clear

Sorted by relevance

Delhi1,176Mumbai1,018Karnataka473Bangalore363Jaipur306Chennai269Ahmedabad254Hyderabad186Kolkata153Chandigarh126Indore126Cochin108Pune97Surat60Raipur60Nagpur54Calcutta52Allahabad47Cuttack42Lucknow40Rajkot39Telangana37Guwahati32Ranchi31Visakhapatnam26Amritsar22Jodhpur15SC15Dehradun10Patna9Agra6Panaji6Varanasi6Rajasthan5Jabalpur4Orissa3Andhra Pradesh1Uttarakhand1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 153A103Addition to Income70Section 6852Section 143(3)38Section 13237Section 153C34Section 14729Search & Seizure29Section 153D27Section 153

COMMISSIONER OF INCOME TAX vs. PP ENGINEERING WORK

The appeal is disposed of

ITA-179/2010HC Delhi31 Jul 2014
Section 147Section 149Section 150Section 153Section 68

150 of the Income Tax Act?” 2. The appeal relates to addition of Rs.32 lakhs under Section 68 of the Income

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 2024

Showing 1–20 of 1,176 · Page 1 of 59

...
25
Disallowance19
Reassessment18
AY 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

2,221 FV- Rs.10/shares issued on 45,375 27.02.2018 at Rs.20.43 per share Sub-total 7,181 1,35,399 7,16,13,202 Total 134,99,99,904 45. It is pertinent to note that even after issue of aforesaid equity shares by assessee to the existing shareholders, the percentage shareholding of existing shareholders remained same

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA - 302 / 2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify

COMMISSIONER OF INCOME TAX

ITA/151/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify

COMMISSIONER OF INCOME TAX vs. M/S DELHI PRESS PATRA PRAKASHAN LTD

ITR-49-50/1996HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify

THE COMMISSIONER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN LT

ITA - 480 / 2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify

COMMISSIONER OF INCOME TAX

ITA/302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify

COMMISSIONER OF INCOME TAX

ITA/480/2005HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

ITA-302/2002HC Delhi31 May 2013
For Appellant: Mr N.P. SahniFor Respondent: Mr O.P. Dua, Sr. Adv. with Ms Babita
Section 143(1)Section 260ASection 80

68 (Ker) [FB]. 28. The learned counsel for the assessee has also cited the decisions in the cases of CIT v. Hindustan Times Ltd.: (2000) 241 ITR 509 (Del), CIT v. Balaji Hotels & Enterprises Ltd.: (2009) 311 ITR 389 (Mad), and Ajay Printers (supra). In support of the contention that an industrial undertaking carrying on printing activity would qualify

CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT
Section 143(3)Section 144

2)/2Q13-14/453 dated ' 25.02.2014" (Emphasis added) 6.8 Further, in the said reasons, at various places reference was given of the February 2014. This goes to prove that the survey report was received by the AO in the month of February 2014 only. 6.9 In view of the above, the Appellant submits that since the survey report had been received

STRYTON EXIM INDIA P.LTD,NEW DELHI vs. ITO, WARD-24(2), NEW DELHI

In the result appeal filed by the assessee is allowed for statistical purposes

ITA 5982/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Oct 2018AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishisa No. 665/Del/2018 (In Ita No. 5982/Del/2018) (Assessment Year: 2014-15) Stryton Exim India Pvt Ltd, Vs. Ito, C/O. R Khare & Associates, Ward-24(2), 7/6, Sarvapriya Vihar, New Delhi New Delhi Pan: Aaics0797B (Appellant) (Respondent) Stryton Exim India Pvt Ltd, Vs. Ito, C/O. R Khare & Associates, Ward-24(2), 7/6, Sarvapriya Vihar, New Delhi New Delhi Pan: Aaics0797B (Appellant) (Respondent)

For Appellant: Shri Rahul Khare, AdvFor Respondent: Shri K Tewari, Sr. DR
Section 56(2)(viib)Section 68

68 of the act has been made on account of allotment made of share by the assessee. The ld CIT(A) further confirmed the addition of Rs. 19.90 crores u/s 56(2)(viib) on protective basis. These are the only two issues in the appeal. 8. Brief facts of the case shows that the assessee is a company who filed

VIJAY AGGARWAL,DELHI vs. ITO, WARD- 48(5), NEW DELHI

In the result, all the appeals of different assessees are partly allowed

ITA 1077/DEL/2019[2010-11]Status: DisposedITAT Delhi30 May 2019AY 2010-11

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2010-11

Section 147Section 148Section 56(2)(vii)Section 68

68 of the Act. The learned AO while forming his reasons to believe without any tangible material and solely on the basis of the information received from the DCIT, CC-09, New Delhi has arbitrarily formed a reason to believe that loan received by the appellant from M/s Vidhya Shankar Investment Pvt. Ltd. is nothing but the appellants own fund

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2846/DEL/2022[2019-20]Status: DisposedITAT Delhi02 Jul 2024AY 2019-20

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

150 pages and the ld. AR relied partly on the order of the ld. CIT(A) containing 82 pages and argued that even though the ld. CIT(A) satisfied about the factum of purchases, the ld. CIT(A) erred in determining further profit of 5.47% which has been already disclosed by the assessee. 17. Heard the arguments of both

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2844/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

150 pages and the ld. AR relied partly on the order of the ld. CIT(A) containing 82 pages and argued that even though the ld. CIT(A) satisfied about the factum of purchases, the ld. CIT(A) erred in determining further profit of 5.47% which has been already disclosed by the assessee. 17. Heard the arguments of both

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2634/DEL/2022[2019-20]Status: DisposedITAT Delhi02 Jul 2024AY 2019-20

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

150 pages and the ld. AR relied partly on the order of the ld. CIT(A) containing 82 pages and argued that even though the ld. CIT(A) satisfied about the factum of purchases, the ld. CIT(A) erred in determining further profit of 5.47% which has been already disclosed by the assessee. 17. Heard the arguments of both

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2632/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

150 pages and the ld. AR relied partly on the order of the ld. CIT(A) containing 82 pages and argued that even though the ld. CIT(A) satisfied about the factum of purchases, the ld. CIT(A) erred in determining further profit of 5.47% which has been already disclosed by the assessee. 17. Heard the arguments of both

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2845/DEL/2022[2018-19]Status: DisposedITAT Delhi02 Jul 2024AY 2018-19

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

150 pages and the ld. AR relied partly on the order of the ld. CIT(A) containing 82 pages and argued that even though the ld. CIT(A) satisfied about the factum of purchases, the ld. CIT(A) erred in determining further profit of 5.47% which has been already disclosed by the assessee. 17. Heard the arguments of both

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2635/DEL/2022[2020-21]Status: DisposedITAT Delhi02 Jul 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR
Section 153Section 153ASection 153D

150 pages and the ld. AR relied partly on the order of the ld. CIT(A) containing 82 pages and argued that even though the ld. CIT(A) satisfied about the factum of purchases, the ld. CIT(A) erred in determining further profit of 5.47% which has been already disclosed by the assessee. 17. Heard the arguments of both