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620 results for “section 68”+ Section 69clear

Sorted by relevance

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Key Topics

Section 153C100Addition to Income83Section 143(3)79Section 153A50Search & Seizure49Section 13245Disallowance33Section 6924Cash Deposit24Section 68

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IMRANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 437/HYD/2022[2018-19]Status: DisposedITAT Hyderabad08 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132(4)

69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or b. determined by the Assessing Officer includes any income referred to in section 68

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IRFANUDDIN, HYDERABAD

Showing 1–20 of 620 · Page 1 of 31

...
21
Section 132(4)21
Limitation/Time-bar18

In the result, appeal filed by the Revenue is dismissed

ITA 442/HYD/2022[2018-9]Status: DisposedITAT Hyderabad08 Jul 2024

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132(4)

69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or b. determined by the Assessing Officer includes any income referred to in section 68

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IMRANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 436/HYD/2022[2017-18]Status: DisposedITAT Hyderabad08 Jul 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132(4)

69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or b. determined by the Assessing Officer includes any income referred to in section 68

ACIT CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED ZEESHANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 432/HYD/2022[2018-19]Status: DisposedITAT Hyderabad08 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR
Section 132(4)

69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or b. determined by the Assessing Officer includes any income referred to in section 68

ANJANEE VIJETHA KASTURI,KURNOOL vs. ACIT, CIRCLE-1, KURNOOL

In the result, appeal of assessee is allowed

ITA 196/HYD/2023[2015-16]Status: DisposedITAT Hyderabad09 May 2023AY 2015-16

Bench: Shri K. Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri A.G.V. Prasad, DR
Section 115BSection 131Section 133ASection 143(2)Section 143(3)Section 154Section 68Section 69Section 69ASection 69B

69, section 69A, section 69B, section 69C or section 69D of the Act or so determined by the Assessing Officer, then income tax has to be calculated under such section. A reading of section Page 5 of 8 68

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. DEVENDER RAO GORUKANTI, HYDERABAD

In the result, the appeal filed by the revenue is dismissed

ITA 439/HYD/2022[2021-2022]Status: DisposedITAT Hyderabad31 May 2023AY 2021-2022

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2021-22 Acit,Cc-2(2) Vs Devender Rao Gourkanti Room No.616,6Th Floor . H.No.8-2-293/82/Nl/231 Aaykar Bhawan Mla Mp Colony Basheerbagh Jubilee Hills Hyderabad-500 004 Hyderabad-500 033 Pan : Akepg7452N (Appellant) (Respondent) Assessee By: Shri H.Srinivasulu Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 20.03.2023 Date Of Pronouncement: 31.05.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.06.2022 Of The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad Relating To Ay 2021-22. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Partner In M/S. Yashoda Helathcare Services Pvt.Ltd & Derives Partner’S Remuneration & Interest On Capital. He Filed His Original Return Of Income On 28.12.2021 Declaring Total Income Of Rs.8,56,33,070/- A Search & Seizure Operation U/S. 132 Of The I.T. Act Was Conducted In The Case Of Yashoda Group On 22.12.2020, During Which The Case Of The Assessee Was Also Covered. In Response To Notice U/S. 153A Of The I.T.Act,The Assessee Filed His Return Of Income Admitting Additional

For Appellant: Shri H.SrinivasuluFor Respondent: Shri K.P.R.R.Murthy, Sr.AR
Section 115BSection 132Section 132(4)Section 153ASection 34

69, section 69A, section 69B, section 69C or section 690 and reflected in the return of income furnished under section 139; or b. determined by the Assessing Officer includes any income referred to in section 68

SUPREME AGRO,HYDERABAD vs. ACIT CENTRAL CIRCLE-3 (1), HYDERABAD

In the result, all the appeals of assessees are dismissed

ITA 121/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Jan 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Narahari BiswalFor Respondent: Shri K.P.R.R. Murthy
Section 115BSection 132Section 143(3)Section 153ASection 234ASection 68Section 69B

69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or b) determined by the Assessing Officer includes any income referred to in section 68

KANISHKA GUPTA,,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(1), HYDERABAD

In the result, all the appeals of assessees are dismissed

ITA 119/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Jan 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Narahari BiswalFor Respondent: Shri K.P.R.R. Murthy
Section 115BSection 132Section 143(3)Section 153ASection 234ASection 68Section 69B

69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or b) determined by the Assessing Officer includes any income referred to in section 68

RONAK GUPTA,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(1), HYDERABAD

In the result, all the appeals of assessees are dismissed

ITA 120/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Jan 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Narahari BiswalFor Respondent: Shri K.P.R.R. Murthy
Section 115BSection 132Section 143(3)Section 153ASection 234ASection 68Section 69B

69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or b) determined by the Assessing Officer includes any income referred to in section 68

GRR HOLDINGS,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, all the three appeals filed by the assessee are allowed

ITA 194/HYD/2024[2015-16]Status: DisposedITAT Hyderabad24 Jul 2024AY 2015-16

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita Nos.164, 194 & 195/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2014-15,2015-16 & 2017-18) Grr Holdings Vs. Dy. C. I. T. Hyderabad Central Circle 3(3) Pan:Aaqfg0867M Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: N O N E सुनवाई की तारीख/Date Of Hearing: 27/05/2024 घोषणा की तारीख/Pronouncement: 24/07/2024 आदेश/Order

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : N O N E
Section 132(4)Section 153ASection 263Section 69A

69 of the Act, it was held as follows:- "The phraseology of section 68 is clear. The Legislature has laid

GRR HOLDINGS,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, all the three appeals filed by the assessee are allowed

ITA 195/HYD/2024[2017-18]Status: DisposedITAT Hyderabad24 Jul 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita Nos.164, 194 & 195/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2014-15,2015-16 & 2017-18) Grr Holdings Vs. Dy. C. I. T. Hyderabad Central Circle 3(3) Pan:Aaqfg0867M Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: N O N E सुनवाई की तारीख/Date Of Hearing: 27/05/2024 घोषणा की तारीख/Pronouncement: 24/07/2024 आदेश/Order

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : N O N E
Section 132(4)Section 153ASection 263Section 69A

69 of the Act, it was held as follows:- "The phraseology of section 68 is clear. The Legislature has laid

GRR HOLDINGS,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, all the three appeals filed by the assessee are allowed

ITA 164/HYD/2024[2014-15]Status: DisposedITAT Hyderabad24 Jul 2024AY 2014-15

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita Nos.164, 194 & 195/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2014-15,2015-16 & 2017-18) Grr Holdings Vs. Dy. C. I. T. Hyderabad Central Circle 3(3) Pan:Aaqfg0867M Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: N O N E सुनवाई की तारीख/Date Of Hearing: 27/05/2024 घोषणा की तारीख/Pronouncement: 24/07/2024 आदेश/Order

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : N O N E
Section 132(4)Section 153ASection 263Section 69A

69 of the Act, it was held as follows:- "The phraseology of section 68 is clear. The Legislature has laid

ACIT, CIRCLE-16(1), HYDERABAD,HYDERABAD vs. MADHUSUDAN RAO LAGADAPATI, HYDERABAD, HYDERABAD

In the result, appeal of Revenue is dismissed”

ITA 449/HYD/2017[2012-13]Status: DisposedITAT Hyderabad13 Sept 2021AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasad Sahuassessment Year: 2012-13

For Appellant: Sri P. Murali Mohan RaoFor Respondent: Sri Y.V.S.T. Sai, DR
Section 143(3)Section 68

69, 69A or 69C prima facie these sections are not applicable in the case of assessee for the following reasons. Section Explanation for non applicability of Section 68

MOHAMMED MUJEEB UR RAHMAN,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 357/HYD/2022[2019-20]Status: DisposedITAT Hyderabad19 Oct 2023AY 2019-20

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyassessment Year: 2019-20 Shri Mohd. Mujeeb Ur Vs. Acit, Rahman, Hyderabad Central Circle 2(2) Pan:Aajpu8580G Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, Ca Revenue By: Smt. Th Vijaya Lakshmi, Cit (Dr) Date Of Hearing: 23/08/2023 Date Of Pronouncement: 19/10/2023 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 27/06/2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y.2019-20. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Order Of The Learned Cit (A) In Confirming The Action Of The Assessing Officer In Taxing The Amount Of Rs.70.00 Lakhs Admitted As Additional Income In The Return Of Income By Invoking The Provisions Of Section 69A R.W.S. 115Bbe Of The I.T. Act.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Smt. TH Vijaya Lakshmi, CIT
Section 115BSection 132Section 142(1)Section 143(2)Section 68Section 69Section 69A

69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or (b) Determined by the Assessing Officer includes any income referred to in section 68

SABITHA ANAND HOSPITAL,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3(3), HYDERABAD

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

ITA 597/HYD/2022[2017-18]Status: DisposedITAT Hyderabad17 Mar 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 M/S.Sabitha Anand Vs. Dy. C. I. T. Hospital, Hyderabad Central Circle 3(3) Pan:Abwfs9326E Hyderabad (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram, Advocate Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 02/03/2023 Date Of Pronouncement: 17/03/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 7.9.2022 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Running A Hospital In The Name Of M/S. Sabitha Anand Hospitals. It Filed Its Original Return Of Income On 28.10.2017 Declaring Total Income Of Rs.10,70,540/-. A Survey U/S 133A Of The Act Was Conducted In The Case Of The Assessee On 27.9.2016. Consequent To The Survey Operation, The Assessee Filed A Revised Computation Of Income Of Page 1 Of 17

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Kumar Aditya, DR
Section 115BSection 133ASection 143(2)Section 69

69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or (b) determined by the Assessing Officer incudes any income referred to (b) in section 68

ACIT, CENTRAL CIRCLE-1(2), HYDERABAD vs. SURESH PRODUCTIONS, HYDERABAD

In the result appeal of the Revenue is dismissed

ITA 265/HYD/2022[2016-17]Status: DisposedITAT Hyderabad19 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA A. SrinivasFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 131Section 132Section 153C

sections 68 and 69 r.w.s.115 BBE of the Income Tax Act, 1961. 5. Being aggrieved by the assessment order

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)

68 ITA.Nos.427, 428 & 429 /Hyd./2025 direct the A.O. to delete the addition of Rs. 2,03,91,600/- made under Section 69

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)

68 ITA.Nos.427, 428 & 429 /Hyd./2025 direct the A.O. to delete the addition of Rs. 2,03,91,600/- made under Section 69

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)

68 ITA.Nos.427, 428 & 429 /Hyd./2025 direct the A.O. to delete the addition of Rs. 2,03,91,600/- made under Section 69

SRI RAJA REDDY NALLA,WARANGAL vs. ACIT, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 519/HYD/2022[2017-18]Status: DisposedITAT Hyderabad25 Apr 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri K.C.DevdasFor Respondent: Sri K.P.R.R. Murthy
Section 115BSection 132Section 153ASection 271ASection 69

68, section 69, section 69A, section 69B, section 69C or section 69D for any previous