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14 results for “section 68”+ Section 193clear

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Key Topics

Section 14714Section 15614Addition to Income14Section 1447Section 1197Section 1436Section 2505Section 44A5Section 143(3)5Depreciation

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 170/GTY/2018[2013-14]Status: DisposedITAT Guwahati10 Jul 2019AY 2013-14

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 of the Income Tax Act, 1961, to the tune of Rs. 1,50,00,000/-. 15. Aggrieved, by the order of the AO, the assessee carried the matter in appeal before the learned CIT(A) who has deleted the addition made by the AO. 16. The learned DR for the Revenue submitted that the subscriber of the shares

5
Disallowance5
House Property2

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 of the Income Tax Act, 1961, to the tune of Rs. 1,50,00,000/-. 15. Aggrieved, by the order of the AO, the assessee carried the matter in appeal before the learned CIT(A) who has deleted the addition made by the AO. 16. The learned DR for the Revenue submitted that the subscriber of the shares

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 189/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 May 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

section 292B of the Actif not done. The ld DR therefore prayed that appeal may be restored to the file of AO so that the same could be quoted in the body of the order. 8. After hearing the rival submission and perusing the material on record, we find that the assessment order has been passed without quoting

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 191/GTY/2020[2013-14]Status: DisposedITAT Guwahati31 May 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

section 292B of the Actif not done. The ld DR therefore prayed that appeal may be restored to the file of AO so that the same could be quoted in the body of the order. 8. After hearing the rival submission and perusing the material on record, we find that the assessment order has been passed without quoting

M/S. RE-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 192/GTY/2020[2016-17]Status: DisposedITAT Guwahati31 May 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

section 292B of the Actif not done. The ld DR therefore prayed that appeal may be restored to the file of AO so that the same could be quoted in the body of the order. 8. After hearing the rival submission and perusing the material on record, we find that the assessment order has been passed without quoting

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 193/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 May 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

section 292B of the Actif not done. The ld DR therefore prayed that appeal may be restored to the file of AO so that the same could be quoted in the body of the order. 8. After hearing the rival submission and perusing the material on record, we find that the assessment order has been passed without quoting

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONH vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 190/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

section 292B of the Actif not done. The ld DR therefore prayed that appeal may be restored to the file of AO so that the same could be quoted in the body of the order. 8. After hearing the rival submission and perusing the material on record, we find that the assessment order has been passed without quoting

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 188/GTY/2020[2016-17]Status: DisposedITAT Guwahati31 May 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

section 292B of the Actif not done. The ld DR therefore prayed that appeal may be restored to the file of AO so that the same could be quoted in the body of the order. 8. After hearing the rival submission and perusing the material on record, we find that the assessment order has been passed without quoting

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 187/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

section 292B of the Actif not done. The ld DR therefore prayed that appeal may be restored to the file of AO so that the same could be quoted in the body of the order. 8. After hearing the rival submission and perusing the material on record, we find that the assessment order has been passed without quoting

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed amounting to Rs.1

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed amounting to Rs.1

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed amounting to Rs.1

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed amounting to Rs.1

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

68,275.00 14 Interest on Service Tax 14,355.00 15 Interest on Paid (Others) 390.00 16 Interest on P.Tax 32.00 Total 2,73,21,11,988.00 14. Ld. Counsel for the assessee submitted that the assessee had made due compliances to all the notices and provided the required details. As regards the cost of materials consumed amounting to Rs.1