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270 results for “section 68”+ Section 268A(1)clear

Sorted by relevance

Delhi270Jabalpur50Ahmedabad21Cochin16Kolkata16Mumbai15Jaipur14Nagpur3Hyderabad2Chennai2Visakhapatnam2Lucknow1SC1Telangana1Indore1

Key Topics

Exemption64Section 153A20Section 6815Section 13214Addition to Income14Section 268A9Section 132A8Section 1396Section 143(3)5Section 148

ITO WARD - 3(4), NOIDA vs. SHOBHA AGNIHOTRI, NOIDA

In the result, appeal of Revenue is dismissed

ITA 1193/DEL/2020[2010-11]Status: DisposedITAT Delhi14 Mar 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Shri Narender Kumar Choudhry, Judicial Memebr D-4, Sec-27, Noida – 201 301 Noida-201 301 Pan No. Aewpa 0847 H (Appellant) (Respondent) Assessee By -None- Revenue By Shri Pradeep Singh Gautam, Sr. D.R. Date Of Hearing: 02.02.2023 Date Of Pronouncement: 14.03.2023 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 28.12.2018 Of The Commissioner Of Income Tax (Appeals)-I, Noida Relating To Assessment Year 2010-11. 2. The Relevant Facts As Culled From The Material On Records Are As Under:

Section 142(1)Section 143(3)Section 144Section 148Section 68

68 of the Act 3 only on the basis of conjectures and surmises is bad in law and liable to be deleted. 3. That the appellant craves leave to add, to alter or to amend grounds of appeal before the appeal is heard and disposed off.” 5. On the date of hearing none appeared on behalf of the assessee

Showing 1–20 of 270 · Page 1 of 14

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4
Deduction3
Disallowance3

ITO, NEW DELHI vs. MRS. NEELAM JAIN, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 1005/DEL/2012[2001-02]Status: DisposedITAT Delhi02 Dec 2015AY 2001-02

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2001-02

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: Sh. Kapil Goel, Adv
Section 268ASection 46ASection 68

68 in the absence of supporting evidence. 5) Deleting the addition of Rs. 1,107,500/- made on account of cash deposit. The appellant craves the right to alter, amend, add or substitute the grounds of appeal.” 3. At the time of hearing, Sh. Kapil Goel, Ld. Counsel for the assessee has submitted that the tax effect in this appeal

ITO, NEW DELHI vs. M/S. G. RAM BOOKS PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 2709/DEL/2012[2000-01]Status: DisposedITAT Delhi01 Dec 2015AY 2000-01

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2000-01

For Appellant: Ms. Anima Barnwal, Sr. DRFor Respondent: None
Section 268ASection 68

1. Ld. CIT(A) erred, in law and on the facts and circumstances of the case, in deleting the addition of Rs. 10,05,000/- made by the AO u/s. 68 of the I.T. Act being unexplained credits. 2. Ld. CIT(A) erred, in law and on the facts and circumstances of the case, in deleting the addition

M/S. ITO, NEW DELHI vs. M/S. MARS TOBACCO CO., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 4901/DEL/2009[2001-02]Status: DisposedITAT Delhi24 Nov 2015AY 2001-02

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

For Appellant: Sh. Tarun Kumar, Adv. & Sh. SomilFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 147Section 148Section 268A

68 being the unexplailned cash credits. 2.1 The Ld. CIT(A) ignored the fact that the assesseee did not discharge the onus of proving the credit worthiness of the creditors and genuineness of the transactions. 3. The appellant craves leave to add, to alter, or amend any grounds of the appeal raised abvoe at the time of the hearing

DCIT, NEW DELHI vs. M/S OXIGEN SERVICES INDIA PVT. LTD.,, NEW DELHI

In the result, all appeals of the Revenue and Cross objections of the assessees stand dismissed

ITA 3764/DEL/2015[2006-07]Status: DisposedITAT Delhi23 Dec 2015AY 2006-07

Bench: Shri I.C. Sudhir, Jm & Shri L.P. Sahu, Am

68. 5146/Del/2015 DCIT, Circle 16(1) Mansarovar Builders 2009-10 None C.R. Building, IP Pvt. Ltd., 48/1, Malcha Estate, New Delhi Marg, Chanakyapuri, New Delhi 69. 5154/Del/2015 ACIT, Circle 33(1), Plasto Pack Industries, 2011-12 New Delhi 103, Pratap Bhawan, Bahadur Shah Zafar Marg, New Delhi PAN: AAFFP3293F 70. 285/Del/2015 DCIT, CC-31 Madhvilata Grantie 2009-10 None

M/S TIMES INTERNET LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal is dismissed

ITA 2333/DEL/2011[2006-07]Status: DisposedITAT Delhi21 Oct 2016AY 2006-07

Bench: Shri R.S. Syal & Ms Suchitra Kambleassessment Year : 2006-07

For Appellant: Shri Salil Agarwal, Advocate &For Respondent: Shri I.P.S. Bindra, CIT- DR
Section 14A

1), Times House, New Delhi. 7, Bahadur Shah Zafar Marg, New Delhi. PAN: AABCT1559M (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Advocate & Shri Shailesh Gupta, CA Department By : Shri I.P.S. Bindra, CIT- DR ITA Nos.2333, 2986, 4130 & 4132/Del/2011 Date of Hearing : 19.10.2016 Date of Pronouncement : 21.10.2016 ORDER PER R.S. SYAL, AM: This batch of four appeals comprises of two cross

DCIT, NEW DELHI vs. M/S TIMES INTERNET LTD., NEW DELHI

In the result, the appeal is dismissed

ITA 2986/DEL/2011[2006-07]Status: DisposedITAT Delhi21 Oct 2016AY 2006-07

Bench: Shri R.S. Syal & Ms Suchitra Kambleassessment Year : 2006-07

For Appellant: Shri Salil Agarwal, Advocate &For Respondent: Shri I.P.S. Bindra, CIT- DR
Section 14A

1), Times House, New Delhi. 7, Bahadur Shah Zafar Marg, New Delhi. PAN: AABCT1559M (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Advocate & Shri Shailesh Gupta, CA Department By : Shri I.P.S. Bindra, CIT- DR ITA Nos.2333, 2986, 4130 & 4132/Del/2011 Date of Hearing : 19.10.2016 Date of Pronouncement : 21.10.2016 ORDER PER R.S. SYAL, AM: This batch of four appeals comprises of two cross

K.G. FINVEST PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed and

ITA 6662/DEL/2013[2004-05]Status: DisposedITAT Delhi28 Apr 2017AY 2004-05

Bench: Shri R.S. Syal & Ms Suchitra Kambleassessment Year : 2004-05 Acit, Vs. K.G. Finvest Pvt. Ltd., 10, 3Rd Floor, Satya Niketan, Central Circle-13, New Delhi. New Delhi. Pan: Aaack4032H Assessment Year : 2004-05 K.G. Finvest Pvt. Ltd., Vs. Acit, 10, 3Rd Floor, Satya Niketan, Central Circle-13, New Delhi. New Delhi. Pan: Aaack4032H Assessee By : Shri Salil Kapoor, Shri Sumit Lalchandani & Ms Ananya Kapoor, Advocates Deptt. By : Shri Naveen Chandra, Cit, Dr

For Appellant: Shri Salil Kapoor
Section 132Section 132ASection 139Section 142Section 147Section 148Section 149Section 151Section 153Section 153A

68 of the Act on merits. Out of total addition of Rs.33,30,000/- made by the Assessing Officer, the ld. CIT(A) deleted the addition to the tune of Rs.30,80,000/- and sustained the remaining addition of Rs.2,50,000/-. Both the sides are in appeal on their respective stand points. The assessee, in its appeal, has, inter

ACIT, NEW DELHI vs. M/S. K.G. FINVESTS PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed and

ITA 6759/DEL/2013[2004-05]Status: DisposedITAT Delhi28 Apr 2017AY 2004-05

Bench: Shri R.S. Syal & Ms Suchitra Kambleassessment Year : 2004-05 Acit, Vs. K.G. Finvest Pvt. Ltd., 10, 3Rd Floor, Satya Niketan, Central Circle-13, New Delhi. New Delhi. Pan: Aaack4032H Assessment Year : 2004-05 K.G. Finvest Pvt. Ltd., Vs. Acit, 10, 3Rd Floor, Satya Niketan, Central Circle-13, New Delhi. New Delhi. Pan: Aaack4032H Assessee By : Shri Salil Kapoor, Shri Sumit Lalchandani & Ms Ananya Kapoor, Advocates Deptt. By : Shri Naveen Chandra, Cit, Dr

For Appellant: Shri Salil Kapoor
Section 132Section 132ASection 139Section 142Section 147Section 148Section 149Section 151Section 153Section 153A

68 of the Act on merits. Out of total addition of Rs.33,30,000/- made by the Assessing Officer, the ld. CIT(A) deleted the addition to the tune of Rs.30,80,000/- and sustained the remaining addition of Rs.2,50,000/-. Both the sides are in appeal on their respective stand points. The assessee, in its appeal, has, inter

ITO, NEW DELHI vs. M/S. JAI BABA TRADERS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 5128/DEL/2010[2007-08]Status: DisposedITAT Delhi10 Feb 2016AY 2007-08

Bench: Smt Diva Singh & Sh.L.P.Sahu

Section 268ASection 68

1. “The order of the Ld. CIT(Appeals) is erroneous & contrary to facts & law. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs.10,50,266/- made u/s 68 of the I.T.Act being the cash paid for obtaining the accommodation entries

DCIT, GHAZIABAD vs. M/S CELL COM TELSESERVICES PVT. LTD.,, GHAZIABAD

In the result, appeal of the department is dismissed and cross objection of the assessee is allowed

ITA 2683/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Suchitra Kamble, Jm Ita No. 2683/Del/2016 : Asstt. Year : 2010-11 Dcit Circle-1 Vs Cell Com Teleservices Pvt. Ltd., A- Ghaziabad 52, A-36, Upsidc Industrial Area, Sikandarabad, Bulandshahar- 203205 Pan-Aaccc1688D (Appellant) (Respondent) Co No. 51/Del/2018 : Asstt. Year : 2010-11 Cell Com Teleservices Pvt. Ltd., A- Vs Dcit Circle-1 52, A-36, Upsidc Industrial Area, Ghaziabad Sikandarabad, Bulandshahar-203205 Pan-Aaccc1688D (Appellant) (Respondent) Pan No- Aaccc1688D Assessee By : Sh. Kaushlendra Tiwari, Sr. Dr Revenue By : Sh. Akhilesh Kumar, Advocate Date Of Hearing : 30.05.2018 Date Of Pronouncement : 31.07.2018

For Appellant: Sh. Kaushlendra Tiwari, Sr. DRFor Respondent: Sh. Akhilesh Kumar, Advocate
Section 268Section 268ASection 43BSection 68

268A of Income Tax Act, 1961, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal. 7. In its cross objection, the only ground raised by the assessee read as under:- “i. The ld. CIT(A) has erred in law as well as on fact by allowing the amount of Rs. 1

DCIT, NEW DELHI vs. M/S KOKOLATH BUILDERS & DEVELOPERS PVT. LTD.,, NEW DELHI

In the result, the appeal of the Revenue stands dismissed

ITA 4346/DEL/2012[2006-07]Status: DisposedITAT Delhi31 Mar 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Shravan Gotru, Sr- DRFor Respondent: Shri R.S. Singhvi, CA
Section 143(3)Section 40

68,51,574/- and AO had completed the assessment u/s 143(3) of the Income tax Act, 1961 [for short, 'the Act'] at an income of Rs. 78,86,140/-. In the assessment order AO has mentioned that the assessee has not started its business in the relevant year as the land purchased had been declared as investment

DCIT, NEW DELHI vs. M/S. KANODIA TECHNOPLAST PVT. LTD., NEW DELHI

In the result, the Departmental appeal is not maintainable as the appeal filed against the Board instructions referred to above and therefore, the appeal of the Department is liable to be dismissed

ITA 5458/DEL/2015[2006-07]Status: DisposedITAT Delhi21 Oct 2019AY 2006-07

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

For Appellant: AdvocatesFor Respondent: Shri Satish Kumar Gupta
Section 268ASection 68

68 of the I.T. Act, 1961. Admittedly, the tax effect in the Departmental Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11th July, 2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed

ACIT, CIRCLE- 30(1), NEW DELHI vs. UMESH KUMAR ARORA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 4043/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Jan 2023AY 2014-15

Bench: Shri Shamim Yahya & Ms. Astha Chandraassessment Year: 2014-15 Vs. Acit, M/S. Umesh Kumar Arora, Circle-30(1), C-15, Greater Kailash Enclave-1, New Delhi Delhi-1100 48 Pan Aaapa4832A Pan :Aaapa4832A (Appellant) (Respondent)

Section 10(38)Section 143(3)Section 68Section 69C

68 in the impugned order was deleted, the present addition u/s. 69C regarding commission is also deleted. No evidence was observed in the impugned order regarding such payment of commission @ 3% for the accommodation entry as mentioned therein. The ground at (g) is allowed. 5.2b As far as the addition of the purchase price of the scrips of CPAL

ITO, NEW DELHI vs. M/S. WORTHWHILE PORTFOLIO PVT. LTD., NEW DELHI

In the result, the Departmental appeal is not maintainable as the appeal filed against the Board instructions referred to above and therefore, the appeal of the Department is liable to be dismissed

ITA 1144/DEL/2016[2005-06]Status: DisposedITAT Delhi16 Oct 2019AY 2005-06

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

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 268ASection 68

68 of the I.T. Act, 1961. Admittedly, the tax effect in the Departmental Appeal is less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11th July, 2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed

ACIT, CENTRAL CIRCLE- 4 , NEW DELHI vs. NEERU DUGGAL, FARIDABAD

In the result, the Departmental Appeals are not maintainable as have been filed against the instruction of the Board

ITA 3534/DEL/2018[2009-10]Status: DisposedITAT Delhi18 Oct 2018AY 2009-10

Bench: Shri Bhavnesh Saini

For Respondent: Dr. Anjula Jain, Sr. D.R
Section 268ASection 68

68 of the I.T. Act, 1961. 2. Admittedly, the tax effect in the Departmental Appeals is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 Dated 11.07.2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that Department shall not file appeal before the Tribunal in case where the tax effect does

ACIT, CENTRAL CIRCLE-4, NEW DELHI vs. POONAM DUGGAL, FARIDABAD

In the result, the Departmental Appeals are not maintainable as have been filed against the instruction of the Board

ITA 3535/DEL/2018[2009-10]Status: DisposedITAT Delhi18 Oct 2018AY 2009-10

Bench: Shri Bhavnesh Saini

For Respondent: Dr. Anjula Jain, Sr. D.R
Section 268ASection 68

68 of the I.T. Act, 1961. 2. Admittedly, the tax effect in the Departmental Appeals is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 Dated 11.07.2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that Department shall not file appeal before the Tribunal in case where the tax effect does

ACIT, CENTRAL CIRCLE- 4 , NEW DELHI vs. NANY DUGGAL, FARIDABAD

In the result, the Departmental Appeals are not maintainable as have been filed against the instruction of the Board

ITA 3533/DEL/2018[2009-10]Status: DisposedITAT Delhi18 Oct 2018AY 2009-10

Bench: Shri Bhavnesh Saini

For Respondent: Dr. Anjula Jain, Sr. D.R
Section 268ASection 68

68 of the I.T. Act, 1961. 2. Admittedly, the tax effect in the Departmental Appeals is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 Dated 11.07.2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that Department shall not file appeal before the Tribunal in case where the tax effect does

DCIT, NEW DELHI vs. M/S. SHEETAL INTERNATIONAL PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue and C

ITA 1786/DEL/2013[2005-06]Status: DisposedITAT Delhi30 Nov 2016AY 2005-06

Bench: Smt. Diva Singh & Shri A. N. Mishraassessment Year : 2005-06 Dcit, Central Circle-2, Sheetal International Pvt. Ltd., G-81/A, 2Nd Floor, Vijay Chowk, New Delhi Vs. Laxmi Nagar, New Delhi. Pan : Aaacs 3368 N (Appellant) (Respondent) C.O. No.134/Del/2013 (In Ita No.1786/Del/2013) Assessment Year : 2005-06 Sheetal International Pvt. Ltd., Dcit, Central Circle-2, G-81/A, 2Nd Floor, Vijay Chowk, Vs. New Delhi Laxmi Nagar, New Delhi. Pan : Aaacs 3368 N (Appellant) (Respondent) : Department By Shri S. S. Rana, Cit-Dr Assessee By : Shri Ashu Golal, Ca Date Of Hearing : 21-11-2016 Date Of Pronouncement : 30-11-2016 O R D E R Per Diva Singh, J.M. : The Captioned Appeal Filed By The Revenue Is Against The Order Of Cit(A)-Iii, New Delhi Dated 14.01.2013 Pertaining To Assessment Year 2005-06 Passed Under Section 153C/143(3) Of The Income-Tax Act, 1961 (In Short “The Act”). The Assessee Has Also Filed Cross Objection Against The Appeal Of The Revenue. 2. Both The Appeal & Cross Objection Relating To The Assessee Emanating From The Same Assessment Year Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri Ashu Golal, CA
Section 153CSection 268ASection 68

1. On the facts and in the circumstances of the case, the CIT(A) has erred in deleting the addition of Rs.25,00,000/- made by the Assessing Officer on account of unsecured loan in view of the provisions of section 68 of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case

ITO, WARD-35(2), NEW DELHI vs. UNIQUE HRV RESIDENCY, DELHI

In the result, the Departmental Appeal is not maintainable as have been filed against the instruction of the Board

ITA 3949/DEL/2018[2013-14]Status: DisposedITAT Delhi16 Oct 2018AY 2013-14

Bench: Shri Bhavnesh Saini

For Appellant: -None-For Respondent: Dr. Anjula Jain, Sr. D.R
Section 268ASection 68

68 of the I.T. Act, 1961. 2 ITA.No.3949/Del./2018 Unique HRV Residency, Ghaziabad, Uttar Pradesh. 2. I have heard the Learned D.R. Admittedly, the tax effect in the Departmental Appeal is less than Rs.20 lakhs. Vide Circular No. 3 of 2018 dated 11.07.2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that