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.

89 results for “section 68”+ Section 10(34)clear

Sorted by relevance

Delhi4,426Mumbai3,651Bangalore1,335Chennai974Ahmedabad784Jaipur737Kolkata714Karnataka683Hyderabad632Indore489Surat486Pune443Chandigarh336Raipur258Cochin258Visakhapatnam209Nagpur134Agra131Rajkot131Cuttack119Telangana106Amritsar101Lucknow93Guwahati89Jodhpur71Calcutta70Ranchi69Jabalpur68Allahabad63SC61Panaji52Patna35Varanasi24Dehradun24Rajasthan11Orissa9Kerala5A.K. SIKRI ROHINTON FALI NARIMAN3Uttarakhand3Gauhati1Tripura1Andhra Pradesh1

Key Topics

Section 6876Section 80I64Addition to Income63Section 153A50Section 143(3)50Section 25040Section 153C33Section 14831Disallowance30Section 153D

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

Section 68 in this case is highly irregular and against the provisions of law. The Assessment Order may therefore be struck down as illegal. Ground 3: For that the Learned CIT(A) has failed to appreciate the facts and circumstances of the claim for deduction raised before her in regard to liability of 5,11,68,800/- which

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

Showing 1–20 of 89 · Page 1 of 5

25
Deduction23
Depreciation15

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

34. The Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited has concurred with both these decisions of the Hon’ble High Courts. The relevant part of the Hon’ble Supreme Court’s decision reads as under:- “As per the provisions of Section 153A, in case of a search under Section

JOSEPH SYNGKLI,NONGPOH vs. INCOME TAX OFFICER, WARD-1, SHILLONG

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

ITA 157/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 251

68,00,000 and oblige. For which act of kindness, the appellant assessee, as in duty bound, shall ever pray. Ground no.-2 In this regard, the appellant assessee hereby humbly requests to your kind honour that kindly refer Page No. 52 of Paper Book filed at Sl. 36 in which the Business Income determined Rs. 10

INCOME TAX OFFICER, WARD 3(3), GUWAHATI vs. PRAG RAJ SINGLA, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 160/GTY/2018[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.160/Gau/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Sandip Sengupta, JCIT DRFor Respondent: Shri B. L. Purohit FCA & Shri Subash Purohit, FCA
Section 133(6)Section 143(3)Section 68

10. We note that the addition has been made only on the basis of suspicion without looking into the totality of the facts and surrounding circumstances and without the basis of any evidence. As rightly mentioned in his assessment order by the Ld. AO, three things viz. identity of the creditor, creditworthiness of the creditor and genuineness of the transaction

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI

In the result, both the appeals of the Revenue are dismissed

ITA 169/GTY/2018[2012-13]Status: DisposedITAT Guwahati10 Jul 2019AY 2012-13

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate
Section 143Section 22

68 SOT 34 (MUM)]. Again, where the assessee's main objects were acquiring, constructing, operating and maintaining of multiplexes, business centres, etc., income derived from such activities is to be treated as business income and not income from house property as held by the Coordinate Bench of ITAT Mumbai in the case of SHREEJI EXHIBITORS -VS- A.C.I.T