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21 results for “section 68”+ Section 43Dclear

Sorted by relevance

Mumbai44Delhi36Chennai35Hyderabad21Ahmedabad16Bangalore15Pune10Chandigarh4Jaipur3Amritsar3Cochin3Kolkata3Rajkot3SC3Telangana2Patna2Cuttack1Surat1Kerala1

Key Topics

Section 143(3)19Section 2638Section 1474Section 145(3)2Section 4302Section 1452Reassessment2Disallowance2Addition to Income2Revision u/s 263

VARDHMAN (MAHILA) CO-OPERATIVE URBAN BANK LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-14(1), HYDERABAD, HYDERABAD

Appeal is allowed in above terms

ITA 624/HYD/2017[2013-14]Status: DisposedITAT Hyderabad17 Jan 2022AY 2013-14

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

For Appellant: NONEFor Respondent: Shri T.Sunil Goutam, DR
Section 143(3)Section 145Section 430Section 43DSection 6

section 43D even though it is not listed in the schedule maintained by Reserve Bank of India. In support of this, the Ld. AR relied on the decision in the case of CIT Aurangabad Vs. Peoples Co-operative Bank and others (ITA Nos. 53,54,58 & 68

Showing 1–20 of 21 · Page 1 of 2

2

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 539/HYD/2025[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are\n\nnot correct or complete, the Assessing Officer may reject those books and estimate the income to the best of his Judgment. Since, the Assessing Officer

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 514/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

SKANDA DEVELOPERS & BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 533/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 537/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

SKANDHANSHI INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 534/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

SKANDA INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 522/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 517/HYD/2025[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 538/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

SKANDHANSHI DEVELOPERS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 527/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 308/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

In the result, all the appeals filed by the different Assessee’s are allowed

ITA 310/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are 28 ITA.Nos.514 to 539/Hyd./2025, And ITA.Nos.308 to 311/Hyd./2025. not correct or complete, the Assessing Officer may reject those books and estimate

PRYSMIAN CAVI E SISTEMI SRL INDIA PROJECT OFFICE (FORMERLY PIRELLI CAVI SISTEMI S P A INDIA PROJECT OFFICE),HYDERABAD vs. DCIT,( INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 723/HYD/2022[2001-2002]Status: DisposedITAT Hyderabad14 Jul 2025AY 2001-2002
For Appellant: \nShri Nitesh Joshi, C.AFor Respondent: \nShri B. Bala Krishna, CIT-DR
Section 143(3)Section 145(3)Section 147Section 263

68,78,721/-\nresulting in an addition of Rs.48,43,936/-.\n4. Aggrieved, the assessee also filed an appeal before the Ld. CIT(A)\nchallenging the consequential assessment order passed by the Ld. AO under\nsection 143(3) r.w.s.263 dated 29.03.2006.\n5.\nWhile both the above-mentioned appeals were pending before the Ld.\nCIT(A), the Ld. AO reopened

PRYSMIAN CAVI E SISTEMI S.R.L,HYDERABAD vs. DCIT (INT,TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1242/HYD/2024[2001-02]Status: DisposedITAT Hyderabad14 Jul 2025AY 2001-02
For Appellant: Shri Nitesh Joshi, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 145(3)Section 147Section 263

68,78,721/-\nresulting in an addition of Rs.48,43,936/-.\n4. Aggrieved, the assessee also filed an appeal before the Ld. CIT(A)\nchallenging the consequential assessment order passed by the Ld. AO under\nsection 143(3) r.w.s. 263 dated 29.03.2006.\n5. While both the above-mentioned appeals were pending before the Ld.\nCIT(A), the Ld. AO reopened

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

ITA 311/HYD/2025[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

43D. It was noted that, the computation under section 29 is to be made under section 145 on the basis of the books regularly maintained by the assessee. If those books are\n\n28\n\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\n\nnot correct or complete, the Assessing Officer may reject those books

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 515/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

43D. It was noted that, the computation under\nsection 29 is to be made under section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\n47\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate the income

SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

ITA 532/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

43D. It was noted that, the computation under\nsection 29 is to be made under section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\n28\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate the income

SKANDHANSHI INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 535/HYD/2025[2020-21]Status: DisposedITAT Hyderabad20 Aug 2025AY 2020-21

43D. It was noted that, the computation under\nsection 29 is to be made under section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\n\n28\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 518/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

43D. It was noted that, the computation under\nsection 29 is to be made under section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\n\n28\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate

SKANDHANSHI DEVELOPERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

ITA 529/HYD/2025[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

43D. It was noted that, the computation under\nsection 29 is to be made under section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\n29\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate the income