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44 results for “section 68”+ Section 79clear

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Key Topics

Section 80I64Section 143(3)33Section 153A25Section 143(2)15Addition to Income15Disallowance13Section 25011Section 6811Deduction9Section 142(1)

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 Guwahati

Showing 1–20 of 44 · Page 1 of 3

8
Section 2518
Depreciation5
25 Sept 2023
AY 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. 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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

ACIT, CIRCLE-2, GUWAHATI vs. ARMAN ALI, GUWAHATI

In the result, the appeal of the Revenue is dismissed

ITA 79/GTY/2024[2017-18]Status: DisposedITAT Guwahati10 Jul 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Manish Jain, CAFor Respondent: Shri Kaushik Ray, JCIT
Section 142(1)Section 143(2)Section 250Section 68

Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2017-18. Page 1 of 5 ITA No. 79 / GTY / 2024 The ACIT, Circle-2 -Vs- Arman Ali AY: 2017-18 The grounds of the Revenue are as under:- (i) Whether the LD. CIT(A) was correct

SUBHASH CHAND CHORARIA,GUWAHATI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 63/GTY/2024[2017-18]Status: DisposedITAT Guwahati16 Oct 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 115BSection 143(2)Section 143(3)Section 250Section 69A

79,493/- but the cash in hand is shown at ₹59,69,145/- as on 31.03.2016, the return for which was filed on 22.11.2016 and the same does not appear to have I.T.A. No.: 63/GTY/2024 Assessment Year: 2017-18 Subhash Chand Choraria. been examined under scrutiny. Although the Ld. AR is correct in stating that there is no limit