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143 results for “section 68”+ Section 13(8)clear

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Key Topics

Addition to Income77Section 153A74Section 25055Section 6854Section 143(3)38Section 14733Section 13229Section 80I29Section 143(2)26Disallowance

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

SHRI ABDUL HANNAN,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

Showing 1–20 of 143 · Page 1 of 8

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Search & Seizure11
Deduction10

In the result, both the appeals of the assessees( ITA No

ITA 47/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri Rockcin Saikia, JCIT, Sr. DR
Section 115BSection 143(3)Section 263

13. Taking note of the aforesaid dictum of law laid down by the Hon’ble Delhi High Court, let us examine whether the order passed by the Assessing Officer u/s 143(3) dated 30.12.2016 is erroneous as well as prejudicial to the interest of the revenue. Since in the present case, the ld PCIT has exercised jurisdiction u/s.263

SHRI ABDUL HAMID,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, both the appeals of the assessees( ITA No

ITA 46/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri Rockcin Saikia, JCIT, Sr. DR
Section 115BSection 143(3)Section 263

13. Taking note of the aforesaid dictum of law laid down by the Hon’ble Delhi High Court, let us examine whether the order passed by the Assessing Officer u/s 143(3) dated 30.12.2016 is erroneous as well as prejudicial to the interest of the revenue. Since in the present case, the ld PCIT has exercised jurisdiction u/s.263

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

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

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

13,06,00,000/- made under section 68 of the IT Act, 1961 holding that there was no failure on the part of the assessee to disclose truly all material facts necessary for his assessment. However, the fact is that neither the Director of the assessee company nor the directors of the allotted companies appeared before

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

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

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

13,06,00,000/- made under section 68 of the IT Act, 1961 holding that there was no failure on the part of the assessee to disclose truly all material facts necessary for his assessment. However, the fact is that neither the Director of the assessee company nor the directors of the allotted companies appeared before

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

8. The ld Counsel submitted that from a perusal of the material placed on record, the following facts emerge: (i).That the Assessee had received the impugned loan of Rs. 80,00,000/- by way of account payee cheques in his bank account. (ii).That the Assessee had duly discharged his primary onus qua the identity, creditworthiness and genuineness

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns