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.

114 results for “section 68”+ Section 23clear

Sorted by relevance

Delhi5,606Mumbai4,747Bangalore1,619Chennai1,176Kolkata1,094Ahmedabad1,074Jaipur924Hyderabad798Karnataka698Pune593Surat507Chandigarh486Indore483Cochin307Raipur263Visakhapatnam244Rajkot218Agra157Cuttack152Amritsar140Lucknow137Nagpur134Telangana119Guwahati114SC89Ranchi84Jabalpur74Calcutta73Jodhpur68Patna65Allahabad65Panaji39Dehradun29Varanasi22Orissa12Rajasthan12Kerala9Uttarakhand4A.K. SIKRI ROHINTON FALI NARIMAN3Gauhati3ANIL R. DAVE SHIVA KIRTI SINGH1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1Punjab & Haryana1Tripura1A.K. SIKRI N.V. RAMANA1Himachal Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 153A102Section 80I93Addition to Income72Section 6869Section 25044Section 153C39Section 143(3)38Section 13235Disallowance33Section 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 by Finance Bill, 2012 which has taken note of various decision of the court where the courts have drawn a distinction and I.T.A. No.: 358/GTY/2018 Assessment Year: 2010-11 Accrecent Way Marketing Private Limited. emphasised that in case of private placement of shares the legal regime should be different from that which is followed in the case

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

Showing 1–20 of 114 · Page 1 of 6

31
Deduction18
Search & Seizure15

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

23 November, 2016 wherein it was held that section 115BBE does not apply to business receipts/business turnover. The findings of the Coordinate Bench are given below: “19. We have considered rival contentions and found that by applying provisions of Section 115BBE the AO has declined set off of business loss against income declared during the course of survey/search

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

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

23 November, 2016 wherein it was held that section 115BBE does not apply to business receipts/business turnover. The findings of the Coordinate Bench are given below: “19. We have considered rival contentions and found that by applying provisions of Section 115BBE the AO has declined set off of business loss against income declared during the course of survey/search

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

68 of the Act during the course of original assessment proceedings. Subsequently re-assessment proceedings were initiated and reasons were recorded for reopening and the said reasons were only to examine the amount received by the assessee-company towards share capital and share premium. The ld. D.R. failed to rebut this fact that the issues, which have been thoroughly examined

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

68 of the Act during the course of original assessment proceedings. Subsequently re-assessment proceedings were initiated and reasons were recorded for reopening and the said reasons were only to examine the amount received by the assessee-company towards share capital and share premium. The ld. D.R. failed to rebut this fact that the issues, which have been thoroughly examined

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page