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.

59 results for “section 68”+ Section 271(1)(a)clear

Sorted by relevance

Delhi2,017Mumbai1,793Ahmedabad516Karnataka470Jaipur395Kolkata292Chennai285Bangalore270Pune230Indore208Hyderabad185Surat175Chandigarh144Raipur141Rajkot104Guwahati59Calcutta57Cochin52Visakhapatnam49Lucknow49Nagpur47Amritsar44Allahabad35Agra26Cuttack25Patna20SC20Jabalpur16Dehradun15Telangana13Jodhpur12Ranchi9Varanasi7Rajasthan4Panaji3ASHOK BHAN DALVEER BHANDARI1K.S. RADHAKRISHNAN A.K. SIKRI1Gauhati1HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1Punjab & Haryana1Andhra Pradesh1

Key Topics

Section 153A85Addition to Income38Section 143(2)36Section 25033Section 13228Section 132(4)28Section 80I25Section 271(1)(c)19Section 142(1)16

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

Showing 1–20 of 59 · Page 1 of 3

Search & Seizure14
Disallowance13
Penalty11

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

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

271.” 3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters

AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR

In the result, appeal of the assessee is allowed in above terms

ITA 333/GTY/2025[2013-14]Status: DisposedITAT Guwahati19 Jan 2026AY 2013-14

Bench: the Ld. CIT(A).

For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Section 1Section 139(1)Section 143(3)Section 153ASection 245DSection 245D(4)Section 250

1) that the three essential tests laid down by the courts, namely, the genuineness of the transactions, identity and the capacity of the investors of the share application money along with the premium, had all been examined by the Appellate Tribunal and on facts found satisfied. If the Department took the view that the amount of share application money

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

1. Don’t quote section Paul 09 68 in case of addition under voluntary disclosure / undisclosed income. Page | Page | Page | Shri Subhajit Paul ITA No.116/Gau/2018 & C.O. No. 16/Gau/2018 Assessment Year:2014-15 2. Keep proper note as “note not for the assessee”. 3. Penalty proceedings u/s. 271

VIVEK AGARWAL,TINSUKIA vs. INCOME TAX OFFICER, WARD-2, TINSUKIA

Appeals of the assessee are allowed for statistical purposes

ITA 204/GTY/2018[2014-15]Status: DisposedITAT Guwahati25 Jun 2025AY 2014-15

Bench: the Ld. CIT(A). Needless to say, the assessee is aggrieved by the action of the Ld. Assessing Officer in all the three matters and has challenged the imposition of penalty in ITA No. 227 & 228/Gty/2024. He has also challenged the treatment of LTCG as bogus in the case of ITA No. 204/Gty/2018. For the A.Y. 2014-15 (ITA No. 204/Gty/2018) the assessee has filed revised grounds of appeal which deserve to be extracted for reference:

Section 143(3)Section 250Section 271(1)(c)

68 of the Act.” 2.1 Regarding the remaining two appeals, where the penalty under Section 271(1)(c) of the Act has been

VIVEK AGARWAL,GURGAON vs. INCOME-TAX OFFICER, WARD-2, TINSUKIA

Appeals of the assessee are allowed for statistical purposes

ITA 228/GTY/2024[2014-15]Status: DisposedITAT Guwahati25 Jun 2025AY 2014-15

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

Section 143(3)Section 250Section 271(1)(c)

68 of the Act.” 2.1 Regarding the remaining two appeals, where the penalty under Section 271(1)(c) of the Act has been