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94 results for “section 68”+ Section 40clear

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Key Topics

Section 80I68Addition to Income67Section 6858Section 143(1)58Section 143(3)52Section 153C41Section 25035Disallowance31Section 153A29Deduction

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

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

Showing 1–20 of 94 · Page 1 of 5

24
Section 14719
Depreciation15

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

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

40. With the assistance of ld. Representatives, we have gone through the record carefully. Name of this assessee is not available in the Panchnama and, therefore, it is construed that no search was carried out upon him and if no search was carried out upon him, then, no 153A could be passed. The opening line of section 153A

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3, GUWAHATI vs. M/S. SATYAM ISPAT (NORTH EAST) LIMITED, BANDERDEWA

In the result, the appeals filed by the Revenue for AY 2011-

ITA 86/GTY/2017[2011-12]Status: DisposedITAT Guwahati03 Mar 2023AY 2011-12

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

Section 132Section 133(6)Section 139Section 143(2)Section 153CSection 250Section 68Section 80I

section 68 of the IT Act, 'where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof or the explanation Page 4 of 26 I.T.A. Nos.: 86 & 87/GTY/2017 Assessment Years: 2011-12 & 2012-13 M/s. Satyam Ispat (North East) Limited. offered

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3, GUWAHATI vs. M/S. SATYAM ISPAT (NORTH EAST) LIMITED, BANDERDEWA

In the result, the appeals filed by the Revenue for AY 2011-

ITA 87/GTY/2017[2012-13]Status: DisposedITAT Guwahati03 Mar 2023AY 2012-13

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

Section 132Section 133(6)Section 139Section 143(2)Section 153CSection 250Section 68Section 80I

section 68 of the IT Act, 'where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof or the explanation Page 4 of 26 I.T.A. Nos.: 86 & 87/GTY/2017 Assessment Years: 2011-12 & 2012-13 M/s. Satyam Ispat (North East) Limited. offered

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 51/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

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

Section 143(3)Section 250Section 68

40,340/- u/s 68 of the IT Act. 10. That the Authorities erred in resorting to section 68 of the Act. 11. That