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586 results for “section 68”+ Cash Depositclear

Sorted by relevance

Delhi3,435 Mumbai2,805 Kolkata929 Chennai868 Ahmedabad845 Jaipur775 Bangalore724 Hyderabad586 Chandigarh376 Pune374 Indore308 Surat303 Rajkot234 Visakhapatnam223 Cochin207 Nagpur145 Raipur140 Lucknow131 Amritsar122 Karnataka121 Cuttack89 Agra79 Patna65 Jodhpur61 Allahabad61 Guwahati59 Calcutta48 Panaji48 Jabalpur33 Dehradun32 Telangana27 Varanasi23 Ranchi18 SC14 Rajasthan6 Orissa2 Punjab & Haryana2 Gauhati2 Himachal Pradesh1

Key Topics

Section 153C99 Addition to Income92 Section 153A76 Section 143(3)59 Section 6858 Cash Deposit50 Search & Seizure43 Section 13242 Disallowance29 Section 148

DUGGINNIGARI SUBRAMANIYAM NAIDU,TIRUPATI vs. ACIT., CIRCLE - 1(1), TIRUPATI

In the result, the appeal filed by the assessee is allowed

ITA 1443/HYD/2025[2017-18]Status: DisposedITAT Hyderabad13 Mar 2026AY 2017-18

Bench: the Ld. AO.

Section 133(6)Section 68

section 68 applies only when the assessee fails to explain nature and source of credits whereas the assessee explained cash deposits

LALITHA PADMAJA THALLAPALLI,KURNOOL vs. ITO., WARD-1, KURNOOL

In the result, the appeal filed by the assessee is allowed

ITA 1243/HYD/2025[2017-18]Status: DisposedITAT Hyderabad03 Dec 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Showing 1–20 of 586 · Page 1 of 30

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25

Limitation/Time-bar21

Section 143(3)Section 68Section 69A

Section 68 of the Act, cash deposits of Rs. 38,42,000/- under Section 69A of the Act towards cash

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 34/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR

Section 143(3)Section 153CSection 234ASection 271(1)(c)

cash deposits were made. (ii)A/c.0446102000010362 [IDBI, whose cheque book was found and seized during the search.] 2. As the assessee has not disclosed the bank accounts, nor the sources of deposits were explained by the assessee-firm, an amount of Rs.2,00,09,000 was 'added to the total income of the assessee u/s 68

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 13/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR

Section 143(3)Section 153CSection 234ASection 271(1)(c)

cash deposits were made. (ii)A/c.0446102000010362 [IDBI, whose cheque book was found and seized during the search.] 2. As the assessee has not disclosed the bank accounts, nor the sources of deposits were explained by the assessee-firm, an amount of Rs.2,00,09,000 was 'added to the total income of the assessee u/s 68

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 10/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR

Section 143(3)Section 153CSection 234ASection 271(1)(c)

cash deposits were made. (ii)A/c.0446102000010362 [IDBI, whose cheque book was found and seized during the search.] 2. As the assessee has not disclosed the bank accounts, nor the sources of deposits were explained by the assessee-firm, an amount of Rs.2,00,09,000 was 'added to the total income of the assessee u/s 68

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 9/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR

Section 143(3)Section 153CSection 234ASection 271(1)(c)

cash deposits were made. (ii)A/c.0446102000010362 [IDBI, whose cheque book was found and seized during the search.] 2. As the assessee has not disclosed the bank accounts, nor the sources of deposits were explained by the assessee-firm, an amount of Rs.2,00,09,000 was 'added to the total income of the assessee u/s 68

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 36/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR

Section 143(3)Section 153CSection 234ASection 271(1)(c)

cash deposits were made. (ii)A/c.0446102000010362 [IDBI, whose cheque book was found and seized during the search.] 2. As the assessee has not disclosed the bank accounts, nor the sources of deposits were explained by the assessee-firm, an amount of Rs.2,00,09,000 was 'added to the total income of the assessee u/s 68

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 35/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR

Section 143(3)Section 153CSection 234ASection 271(1)(c)

cash deposits were made. (ii)A/c.0446102000010362 [IDBI, whose cheque book was found and seized during the search.] 2. As the assessee has not disclosed the bank accounts, nor the sources of deposits were explained by the assessee-firm, an amount of Rs.2,00,09,000 was 'added to the total income of the assessee u/s 68

MADHUSUDAN REDDY PASHAM,HYDERABAD vs. ACIT, CIRCLE-9(1),, HYDERABAD

In the result, the appeal of assessee in ITA

ITA 429/HYD/2025[2008-09]Status: DisposedITAT Hyderabad10 Dec 2025AY 2008-09

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Sri A.P. Babu, Sr. A.R

Section 132(4)Section 37(1)

Section 68 of the Income-tax Act, 1961. 28. During the course of assessment proceedings, the A.O. noticed that, the assessee had made cash deposits

MADHUSUDAN REDDY PASHAM,HYDERABAD vs. ACIT, CIRCLE-9(1),, HYDERABAD

In the result, the appeal of assessee in ITA

ITA 428/HYD/2025[2007-08]Status: DisposedITAT Hyderabad10 Dec 2025AY 2007-08

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Sri A.P. Babu, Sr. A.R

Section 132(4)Section 37(1)

Section 68 of the Income-tax Act, 1961. 28. During the course of assessment proceedings, the A.O. noticed that, the assessee had made cash deposits

MADHUSUDAN REDDY PASHAM,HYDERABAD vs. ACIT, CIRCLE-9(1), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 427/HYD/2025[2006-07]Status: DisposedITAT Hyderabad10 Dec 2025AY 2006-07

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Sri A.P. Babu, Sr. A.R

Section 132(4)Section 37(1)

Section 68 of the Income-tax Act, 1961. 28. During the course of assessment proceedings, the A.O. noticed that, the assessee had made cash deposits

JAYA BALAJEE REAL MEDIA PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE - 2(3), HYDERABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 674/HYD/2024[2017-18]Status: DisposedITAT Hyderabad01 Oct 2024AY 2017-18

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary Hon’Bleassessment Year – 2017-18 Jaya Balaji Real Media Pvt Vs. The Deputy Commissioner Of Income Tax, Limited, Central Circle – 2(3), Hyderabad. Hyderabad. Pan : Aaecb3005F (Appellant) (Respondent) Assessee By: Shri M.V. Prasad, C.A. Revenue By: Ms. Th Vijaya Lakshmi, Cit-Dr Date Of Hearing: 19.08.2024 Date Of Pronouncement: 01.10.2024

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR

Section 132Section 132(4)Section 68

68 of the Act cannot be invoked to cash deposits into bank account as unexplained cash deposit. According to the assessee, unexplained cash deposits in a bank account can be considered as unexplained money under Section

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(1), HYDERABAD vs. VAISHNAVI BULLION PRIVATE LIMITED, HYDERABAD

In the result, we uphold the addition of Rs

ITA 58/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy

Section 131Section 68

cash deposits are of the same genre of business. 5. The ld.CIT(A) erred in law in confirming the AOs findings that the provisions of section 68

VAISHNAVI BULLION PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

In the result, we uphold the addition of Rs

ITA 561/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy

Section 131Section 68

cash deposits are of the same genre of business. 5. The ld.CIT(A) erred in law in confirming the AOs findings that the provisions of section 68

MUSADDILAL GEMS JEWELS PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

In the result, we uphold the addition of Rs

ITA 560/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy

Section 131Section 68

cash deposits are of the same genre of business. 5. The ld.CIT(A) erred in law in confirming the AOs findings that the provisions of section 68

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(1), HYDERABAD vs. M/S. MUSADDILAL GEMS AND JEWELS PRIVATE LIMITED, HYDERABAD

In the result, we uphold the addition of Rs

ITA 59/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy

Section 131Section 68

cash deposits are of the same genre of business. 5. The ld.CIT(A) erred in law in confirming the AOs findings that the provisions of section 68

NARESH SAMALA,WARANGAL vs. INCOME TAX OFFICER, WARD-1, WARANGAL

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

ITA 1196/HYD/2025[2017-18]Status: DisposedITAT Hyderabad09 Jan 2026AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President)

Section 115BSection 44ASection 68

deposits of Rs. 88,84,100/- as unexplained cash and brought to tax under Section 68 of the Act read

LATEEF ABDUL MOHAMMED ,HYDERABAD vs. INCOME TAX OFFICERS ,WARD -7(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 501/HYD/2021[2017-18]Status: DisposedITAT Hyderabad10 Jun 2022AY 2017-18

Bench: Shri R. K. Pandaassessment Year: 2017-18

For Appellant: Sri A. Srinivas, C.AFor Respondent: Sri Kiran Katta, Sr.DR

deposits which were not represented by cash sales. Therefore, in our opinion, the Tribunal correctly found in favour of the assessee and deleted the addition made by CIT(A) of Rs.73.13 crores, under Section 68

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1-(1), HYDERABAD vs. ANAND'S GOLD PRIVATE LIMITED, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 100/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Nov 2024AY 2017-18

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.100/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2017-18) Acit Vs. Anand’S Gold Private Central Circle-1(1) Limited Hyderabad Hyderabad [Pan : Aabcu0225F] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Shashank Dundu, Ar रधजस् व द्वधरध/Revenue By:: Shri Shiva Sewak, Cit, Dr सुिवधई की तधरीख/Date Of Hearing: 29/10/2024 घोर्णध की तधरीख/Pronouncement: 13/11/2024 आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Revenue Is Directed Against The Order Dated 11/11/2020 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)] Relating To A.Y.2017-18. 2. Brief Facts Of The Case Are That The Assessee Company Is Engaged In The Business Of Trading In Bullion & Gold Jewellery & Other Precious Metals. The Assessee Has Filed Return Of Income For The A.Y.2017-18 On 31/10/2017, Declaring Total Income Of Rs.1,54,546/-. The Case Was Selected For Scrutiny & During The Course Of Assessment Proceedings, The Assessing

For Appellant: Shri Shashank Dundu, ARFor Respondent: : Shri Shiva Sewak, CIT, DR

68 of the Act. 6 5. Aggrieved by the learned CIT(A) order, Revenue is in appeal before the Tribunal. 6. Learned CIT-DR submitted that the learned CIT(A) erred in deleting the additions made towards cash deposited during demonetization period without appreciating the fact the assessee has made cash deposit of Rs.2.22 crores prior to demonetization period

CREAMLINE DAIRY PRODUCTS LIMITED,HYDERABAD vs. ACIT., CIRCLE-1(2), HYDERABAD

In the result, appeal ITA

ITA 1156/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

cash deposit during demonetisation period under section 68 of the Income Tax Act 1961. 15 ITA.Nos.1156, 1157 & 1183/Hyd./2024