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.

2 results for “section 68”+ Section 2(24)(vi)clear

Sorted by relevance

Delhi2,400Mumbai1,830Bangalore802Karnataka599Jaipur493Ahmedabad413Kolkata363Chennai307Hyderabad280Chandigarh215Indore197Cochin196Pune124Surat119Rajkot94Nagpur87Cuttack81Raipur77Visakhapatnam72Guwahati64Lucknow64Calcutta62Telangana46SC42Amritsar34Panaji32Agra26Dehradun17Allahabad16Patna15Jodhpur15Varanasi11Ranchi8Kerala7Rajasthan6Orissa5Jabalpur5Gauhati2Punjab & Haryana1Andhra Pradesh1

Key Topics

Section 153A4Section 683Section 1322Search & Seizure2

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

24. The principles relating to Section 100 CPC, relevant for this case, may be summerised thus:- (i) An inference of fact from the recitals or contents of a document is a question of fact. But the legal effect of the terms of a document is a question of law. Construction of a document involving the application of any principle

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

ITA/5/2023
HC Gauhati
12 Mar 2025

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

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

vi) Many such individuals have voluntarily without any enquiry by any authority have voluntarily withdrawn their claim and filed Page No.# 7/22 revised return. vii) As per the Investigation Report of the Directorate of Income Tax (Investigation), Kolkata statements of brokers, operators, director of paper companies that has bought these shares, directors of Penny stock companies all confess to such