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32 results for “section 68”+ Section 214clear

Sorted by relevance

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Key Topics

Section 80I64Section 25015Section 143(3)12Section 689Deduction9Section 2518Disallowance8Section 69A6Addition to Income4Section 143(2)

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

Showing 1–20 of 32 · Page 1 of 2

2
Section 69C2
Unexplained Cash Credit2

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

214 ITR 801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

DCIT,CENTRAL CIRCLE-1, GUWAHATI vs. SATISH JALAN, SHILLONG

Appeal of the Revenue is allowed for statistical purposes

ITA 62/GTY/2025[2017-18]Status: DisposedITAT Guwahati17 Nov 2025AY 2017-18

Bench: Hon'Ble Itat. 3. There Are Currently More Than 300 Time Barred Assessment & 200 Penalty Cases Are Pending In This Office. Due To Shortage Of Manpower It Was Delayed In The Filing Of Appeal Before Hon'Ble Itat.

Section 131Section 250Section 68

68 mandates the assessee to discharge the primary onus, which was not done In this regard, reliance is placed on -CIT v. P. Mohanakala (2007) 291 ITR 278 (SC), NRA Iron & Steel (P) Ltd. v. CIT (2019) 412 ITR 161 (SC) Further, the lender (Mr AA) ignored notices u/s 133(6) and did not file ITRs for the relevant years

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. SRKM STEEL (P) LTD, GUWAHATI

In the result, the appeal of the Revenue is dismissed

ITA 168/GTY/2020[2017-18]Status: DisposedITAT Guwahati18 Dec 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Asst. Commissioner Of Income Srkm Steel (P) Ltd. Tax, Circle-1 Lokhra Road Babylon, Post Aayakar Bhawan, G.S. Road, Office-Sawkuchi, Guwahati- Vs. Christian Basti, 781034, Assam Guwahati-781005, Assam (Appellant) (Respondent) Pan No. Aalcs5046E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Santosh Kumar Karnani, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 15.12.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani, DR
Section 143(2)Section 68

section 68 of the Act. 3.1 While the assessing officer dealt with unexplained cash credit from the M/s. Satya Retail Private Limited and from M/s. J.A Infracon Private Limited in his order in paras 5.1 and 5.2 respectively, the Commissioner of Income-tax in the appeal preferred by assessee found on facts and the material before it that

A.C.I.T., CIRCLE -1, GUWAHATI vs. M/S. SEEMA HOLDING PVT. LTD., KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 83/GTY/2023[2011-12]Status: DisposedITAT Guwahati01 Sept 2023AY 2011-12

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

214 ITR 801, treated these investments as bogus for the reason that the assessee has routed his own money in the guise of share capital and share premium and thus made the addition u/s 68 of the Act in the hands of the assessee. I.T.A. No. 80/GTY/2023 Assessment Year: 2010-11 C.O. No. 22/GTY/2023 Assessment Year: 2010-11 M/s. Potential

DCIT, CENTRAL CIRCLE-1, GUWAHATIU vs. MANOHAR MERCHANTS (P) LTD.,, KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 82/GTY/2023[2010-11]Status: DisposedITAT Guwahati01 Sept 2023AY 2010-11

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

214 ITR 801, treated these investments as bogus for the reason that the assessee has routed his own money in the guise of share capital and share premium and thus made the addition u/s 68 of the Act in the hands of the assessee. I.T.A. No. 80/GTY/2023 Assessment Year: 2010-11 C.O. No. 22/GTY/2023 Assessment Year: 2010-11 M/s. Potential