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.

3 results for “section 68”+ Section 11(1)clear

Sorted by relevance

Delhi8,586Mumbai7,405Bangalore2,254Kolkata1,958Chennai1,674Ahmedabad1,642Jaipur1,331Hyderabad1,228Pune1,096Karnataka769Surat765Chandigarh761Indore721Cochin444Raipur408Rajkot364Visakhapatnam346Nagpur229Lucknow227Cuttack212Amritsar212Agra205Guwahati186Telangana147Ranchi117Jodhpur108SC101Calcutta93Jabalpur92Allahabad91Panaji84Patna80Dehradun67Varanasi32Rajasthan19Orissa12Kerala12A.K. SIKRI ROHINTON FALI NARIMAN4Punjab & Haryana3Uttarakhand3Gauhati3ASHOK BHAN DALVEER BHANDARI2Andhra Pradesh1ANIL R. DAVE SHIVA KIRTI SINGH1Tripura1ARIJIT PASAYAT C.K. THAKKER1K.S. RADHAKRISHNAN A.K. SIKRI1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 153A6Section 685Section 1322Section 260A2Search & Seizure2Addition to Income2

THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. ROHIT KARAN JAIN

ITA/5/2023HC Gauhati12 Mar 2025

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

Section 131Section 132Section 132(4)Section 139(1)Section 153A

68 of the Income tax Act, 1961. As the assessee has deliberately and wilfully concealed her unaccounted income, a conclusion which is obvious from the discussion made in the order, penalty under section 271(1)(c) is also initiated. 16. The total income of the assessee is computed as under in light of the discussions made in the foregoing

THE COMMISSIONER OF INCOME TAX AND ANR vs. M/S GOLDSTONE CEMENTS LTD.

ITA/10/2022HC Gauhati
28 Sept 2023

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND

Section 153ASection 260ASection 68

11 | P a g e Laboratories Ltd. vs. CIT (supra). Though these judgments were rendered in the context of reopening u/s. 147 of the Act, however the ratio decidendi will apply in the present case, because, like Section 147/148 of the Act, the AO gets the authority to assess/reassess the income of a searched person or other person

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68

1)(a) of the Constitution. The substantial question of law on which a second appeal shall be heard need not necessarily be a substantial question of law of general importance. In Guran Ditta v. T. Ram Ditta (AIR 1928 PC 172), the phrase `substantial question of law’ as it was employed in the last clause of the then existing Section