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12 results for “section 68”+ Section 202clear

Sorted by relevance

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Key Topics

Section 80I64Section 143(3)11Disallowance9Section 2518Deduction8Section 153D6Section 69C4Addition to Income4Section 2503Section 133(6)

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

202,30,39,718/- was made by the Ld. AO. 3.1 Before the Ld. CIT(A) also, it was averred that the assessee was only an entry provider and hence should be assessed on the commission income which deserved to be estimated @ 0.15% to 0.25% of the total turnover. This argument has not been accepted

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

3
Section 702
Bench:
Section 133(6)Section 250Section 69CSection 70

202,30,39,718/- was made by the Ld. AO. 3.1 Before the Ld. CIT(A) also, it was averred that the assessee was only an entry provider and hence should be assessed on the commission income which deserved to be estimated @ 0.15% to 0.25% of the total turnover. This argument has not been accepted

INCOME TAX OFFICER, WARD-2(1), GUWAHATI vs. M/S. IMPALA INDUSTRIAL ENTERPRISES LIMITED, KOLKATA

ITA 247/GTY/2019[2010-11]Status: DisposedITAT Guwahati03 Mar 2023AY 2010-11

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

Section 133(6)Section 143(3)Section 144Section 148Section 250

Section 68 of the Act since M/s. S.S. Securities is a paper entity. 6. On the other hand, ld. Counsel for the assessee vehemently argued referring heavily on the finding of ld. CIT(A) also stated that M/s. S.S. Securities is a broking firm which at that point of time was registered with the Guwahati Stock Exchange Ltd. which

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

section & served upon the assessee. 4. Sentence regarding approval u/s. 153D is to be mentioned in “note not for the assessee”. 5. Return income must be mentioned in the body of the order

OIL INDIA LTD.,,DIBRUGARH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH.

ITA 33/GTY/2018[2008-09]Status: DisposedITAT Guwahati26 Aug 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula vs. Micro Instruments Co. (2016) 388 ITR 46 (P&H); Commissioner of Income-tax vs. Dunlop Rubber Co. (II) Ltd., (1977) 107 ITR 182 (Cal); Ranbaxy Laboratories Ltd. vs. Assistant Commissioner of Income- tax, Raange-15, New Delhi (2016) 68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

ITA 120/GTY/2008[2003-04]Status: DisposedITAT Guwahati26 Aug 2019AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula vs. Micro Instruments Co. (2016) 388 ITR 46 (P&H); Commissioner of Income-tax vs. Dunlop Rubber Co. (II) Ltd., (1977) 107 ITR 182 (Cal); Ranbaxy Laboratories Ltd. vs. Assistant Commissioner of Income- tax, Raange-15, New Delhi (2016) 68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

ITA 121/GTY/2008[2004-05]Status: DisposedITAT Guwahati26 Aug 2019AY 2004-05

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula vs. Micro Instruments Co. (2016) 388 ITR 46 (P&H); Commissioner of Income-tax vs. Dunlop Rubber Co. (II) Ltd., (1977) 107 ITR 182 (Cal); Ranbaxy Laboratories Ltd. vs. Assistant Commissioner of Income- tax, Raange-15, New Delhi (2016) 68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries

OIL INDIA LTD.,DIBRUGARH vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

ITA 87/GTY/2010[2007-08]Status: DisposedITAT Guwahati26 Aug 2019AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula vs. Micro Instruments Co. (2016) 388 ITR 46 (P&H); Commissioner of Income-tax vs. Dunlop Rubber Co. (II) Ltd., (1977) 107 ITR 182 (Cal); Ranbaxy Laboratories Ltd. vs. Assistant Commissioner of Income- tax, Raange-15, New Delhi (2016) 68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

ITA 325/GTY/2013[2009-10]Status: DisposedITAT Guwahati26 Aug 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula vs. Micro Instruments Co. (2016) 388 ITR 46 (P&H); Commissioner of Income-tax vs. Dunlop Rubber Co. (II) Ltd., (1977) 107 ITR 182 (Cal); Ranbaxy Laboratories Ltd. vs. Assistant Commissioner of Income- tax, Raange-15, New Delhi (2016) 68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2, DIBRUGARH

ITA 9/GTY/2014[2010-11]Status: DisposedITAT Guwahati26 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula vs. Micro Instruments Co. (2016) 388 ITR 46 (P&H); Commissioner of Income-tax vs. Dunlop Rubber Co. (II) Ltd., (1977) 107 ITR 182 (Cal); Ranbaxy Laboratories Ltd. vs. Assistant Commissioner of Income- tax, Raange-15, New Delhi (2016) 68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

ITA 123/GTY/2008[2006-07]Status: DisposedITAT Guwahati26 Aug 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula vs. Micro Instruments Co. (2016) 388 ITR 46 (P&H); Commissioner of Income-tax vs. Dunlop Rubber Co. (II) Ltd., (1977) 107 ITR 182 (Cal); Ranbaxy Laboratories Ltd. vs. Assistant Commissioner of Income- tax, Raange-15, New Delhi (2016) 68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

ITA 122/GTY/2008[2005-06]Status: DisposedITAT Guwahati26 Aug 2019AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

202) 1224 Taxman 769 (Gau); Commissioner of Income-tax, Panchkula vs. Micro Instruments Co. (2016) 388 ITR 46 (P&H); Commissioner of Income-tax vs. Dunlop Rubber Co. (II) Ltd., (1977) 107 ITR 182 (Cal); Ranbaxy Laboratories Ltd. vs. Assistant Commissioner of Income- tax, Raange-15, New Delhi (2016) 68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries