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.

7 results for “section 68”+ Section 271Aclear

Sorted by relevance

Chennai56Jaipur32Mumbai27Karnataka21Kolkata12Ahmedabad9Hyderabad7Delhi6Bangalore6Indore4Pune3Varanasi2Chandigarh2Rajkot2SC2Jodhpur1Calcutta1Nagpur1Patna1

Key Topics

Section 44A15Section 271B13Section 687Section 271D7Section 269S7Section 1475Addition to Income5Section 1484Section 271A4Bogus/Accommodation Entry

JAYARAM BASANI,HYDERABAD vs. ACIT, CIRCLE-15(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 524/HYD/2022[2017-18]Status: DisposedITAT Hyderabad31 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri K. Sai Prasad, C.AFor Respondent: Sri KPRR Murthy
Section 269SSection 271DSection 273

68,150/- was paid and proof enclosed. 7(iii) In the light of contentions, raised by the assessee that the amount of cash received by him is not a loan or deposit, but sale consideration received on sale of immovable property and that provisions of section 269SS are not applicable, on receipt of such sale consideration in cash

NAVEEN KUMAR KAPARTHY,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

4
Unexplained Cash Credit4
Penalty4

In the result, appeal of the assessee is allowed

ITA 1659/HYD/2017[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri S. Rama RaoFor Respondent: Shri Nilanjan Dey
Section 271(1)(c)Section 271ASection 271BSection 44A

68,370/-. The AO observed that assessee’s total gross receipts from business were Rs. 58,62,880/- and no audit was done in assessee’s case, as total sales turnover or gross receipts of business exceed Rs. 40 lakshs, the assessee should have got his accounts audited by an Accountant before the specified date in the prescribed form duly

NAVEEN KUMAR KAPARTHY,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 1660/HYD/2017[2007-08]Status: DisposedITAT Hyderabad23 Oct 2019AY 2007-08

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri S. Rama RaoFor Respondent: Shri Nilanjan Dey
Section 271(1)(c)Section 271ASection 271BSection 44A

68,370/-. The AO observed that assessee’s total gross receipts from business were Rs. 58,62,880/- and no audit was done in assessee’s case, as total sales turnover or gross receipts of business exceed Rs. 40 lakshs, the assessee should have got his accounts audited by an Accountant before the specified date in the prescribed form duly

GANGAMAGROTECH,HINDUPUR vs. INCOME TAX OFFICER, WARD-1, HINDUPUR

In the result, appeal of the Assessee allowed

ITA 1217/HYD/2025[2013-14]Status: DisposedITAT Hyderabad08 Oct 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, Ashwani KumarFor Respondent: Sri TV Vamshidhar, Sr. AR
Section 147Section 148Section 271BSection 274Section 44ASection 68

68, there must be a cash credit found by the Ld. AO in the books of the assessee before calling any explanation from the assessee. In the present case, the Ld. AO has not established the existence of any loan in the hands of the assessee. Therefore in our considered opinion, no addition can be made on account

GANGAMAGROTECH,HINDUPUR vs. INCOME TAX OFFICER, WARD-1, HINDUPUR

In the result, all the three appeals of the assessee are allowed

ITA 889/HYD/2024[2013-14]Status: DisposedITAT Hyderabad29 Nov 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: : Shri Waseem UR Rehman, SR-DR
Section 132Section 147Section 148Section 68

68, there must be a cash credit found by the Ld. AO in the books of the assessee before calling any explanation from the assessee. In the present case, the Ld. AO has not established the existence of any loan in the hands of the assessee. Therefore in our considered opinion, no addition can be made on account

GANGAMAGROTECH,HINDUPUR vs. INCOME TAX OFFICER, WARD-1, HINDUPUR

In the result, all the three appeals of the assessee are allowed

ITA 845/HYD/2024[2013-14]Status: DisposedITAT Hyderabad29 Nov 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: : Shri Waseem UR Rehman, SR-DR
Section 132Section 147Section 148Section 68

68, there must be a cash credit found by the Ld. AO in the books of the assessee before calling any explanation from the assessee. In the present case, the Ld. AO has not established the existence of any loan in the hands of the assessee. Therefore in our considered opinion, no addition can be made on account

GANGAMAGROTECH,HINDUPUR vs. INCOME TAX OFFICER, WARD-1, HINDUPUR

In the result, all the three appeals of the assessee are allowed

ITA 890/HYD/2024[2013-14]Status: DisposedITAT Hyderabad29 Nov 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: : Shri Waseem UR Rehman, SR-DR
Section 132Section 147Section 148Section 68

68, there must be a cash credit found by the Ld. AO in the books of the assessee before calling any explanation from the assessee. In the present case, the Ld. AO has not established the existence of any loan in the hands of the assessee. Therefore in our considered opinion, no addition can be made on account