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102 results for “section 68”+ Section 253clear

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Key Topics

Section 25068Addition to Income65Section 14862Section 25360Section 153A56Section 143(3)53Section 6852Section 14751Section 142(1)41Condonation of Delay

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

ITA 281/IND/2018[14-15]Status: DisposedITAT Indore18 Oct 2022

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

For Appellant: RespondentbyFor Respondent: Shri Sumit Nema, Sr
Section 142(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

253 (Ahd. ITAT)) 9.19 The Delhi High Court in ITA NO. 1073/2011 in the case of CIT v. Hotline Electronics Ltd has held that unpaid liabilities cannot be added as the assessee's income under section 41(1) merely because they remained unpaid for a sufficiently long time and that it is required of the revenue authorities to show

Showing 1–20 of 102 · Page 1 of 6

21
Penalty20
Cash Deposit19

RUPESH VYAS,INDORE vs. THE ACIT3(1), INDORE, INDORE

In the result, this appeal of assessee is dismissed

ITA 50/IND/2020[150-16]Status: DisposedITAT Indore06 Dec 2022

Bench: Shri T.R. Senthil Kumar & Shri B.M. Biyani

Section 10(38)Section 143(3)Section 68Section 69C

68.". 4.12 Similarly in the case of Balbir Chand Maini Vs CIT [2011] 12 taxrnann.com 276 (Punjab & Haryana} / [2011] 201 Taxman 94 (Punjab & Haryana) (MAG.) /[2012] 340 ITR 161 (Punjab & Haryana) / [2012] 247 CTR 468 (Punjab & Haryana), Hon'ble Court held:- "Section 69 of the Income-Tax Act,1961-Unexplained investments. AY.1998-99. During assessment proceedings, Assessing Officers found that

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

ITA 503/IND/2023[2018-19]Status: DisposedITAT Indore27 Mar 2025AY 2018-19
Section 139Section 143(3)Section 253(5)

sections": [ "143(3)", "68", "142(1)", "139", "253(5)", "46A", "271AAC", "115BBE", "133(6)", "37", "40(b)" ], "issues": "Whether

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

ITA 502/IND/2023[2017-18]Status: DisposedITAT Indore27 Mar 2025AY 2017-18
Section 139Section 143(3)Section 253(5)

sections": [ "143(3)", "68", "144B", "46A", "139", "142(1)", "143(2)", "253(5)", "271AAC", "115BBE", "133(6)" ], "issues": "Whether

ACIT-1(1), INDORE, INDORE vs. SANJAY LADDHA, INDORE

ITA 658/IND/2024[2017-18]Status: HeardITAT Indore08 Jul 2025AY 2017-18
Section 143(2)Section 143(3)Section 68

253(4)" ], "issues": "Whether the addition made by the AO for unexplained cash deposits is sustainable when the assessee provided supporting documents and maintained audited books, and if rejecting books under Section 145(3) bars addition under Section 68

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

ITA 212/IND/2020[2011-12]Status: DisposedITAT Indore31 Jul 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

Section 143(2)Section 143(3)Section 40A(3)Section 68

253 may appeal to the Tribunal. The Tribunal has power to pass such orders on such an appeal as it thinks fit. Sub section (4) of section 254 attaches finality to, the orders of the Tribunal subject to the provisions of section 256 ( or section 260A). Needless to say the orders passed by the Tribunal

KHOJEMA BOHRA,INDORE vs. INCOME TAX OFFICER, NFAC, DELHI

Appeals are allowed

ITA 812/IND/2024[2014-2015]Status: DisposedITAT Indore22 Jan 2026AY 2014-2015
Section 115BSection 147Section 250Section 253Section 271(1)(c)Section 68

68. Consequently, the addition made in the Impugned Assessment Order and upheld by the CIT(A) was deleted.", "result": "Allowed", "sections": [ "253

INCME TAX OFFICER 2(1), BHOPAL, BHOPAL vs. SWARNA SUKH, BHOPAL

In the result appeal of the revenue is dismissed and \"impugned order” is upheld

ITA 691/IND/2024[2017-18]Status: DisposedITAT Indore31 Jul 2025AY 2017-18
Section 142(1)Section 143(2)Section 250Section 253

sections": [ "253", "143(2)", "142(1)", "133(6)", "68", "143(3)", "288A", "246A", "269ST", "115BBE" ], "issues": "Whether the addition

M/S RAS DEVCON PRIVATE LIMITED ,/, SANVID NAGAR, KANADIA ROAD, INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, INDORE, AAYKAR BHAWAN, OPPOSITE WHITE CHURCH ROAD, INDORE

In the result, appeal of the assessee is allowed\nPronounced in open court on 19

ITA 171/IND/2025[2014- 2015]Status: DisposedITAT Indore19 Feb 2026
Section 142(1)Section 143(2)Section 147Section 148Section 246ASection 250Section 253Section 68

68 of the Income Tax Act was not sustainable.", "result": "Allowed", "sections": [ "253 of the Income Tax Act, 1961", "147 of the Income

RADHESHYAM AGARWAL,BHOPAL vs. THE PCIT, CENTRAL, BHOPAL , BHOPAL

ITA 417/IND/2025[2018-19]Status: DisposedITAT Indore16 Jan 2026AY 2018-19
Section 133ASection 143(2)Section 147Section 148Section 148ASection 253Section 263

253 of\nthe income tax Act 1961[herein after referred to as the Act\nfor the sake of brevity] before this tribunal. The Assessee is\naggrieved\nby the order bearing\nNumber:-ITBA\n/REV/F/REV5/2024-25/1074524226(1) dated 15.03.2025\npassed by the Ld. PCIT(Central), Bhopal, u/s 263 of the Act\nwhich is herein after referred to as the \"Impugned order\".\nThe Relevant

DEPUTY COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, BHOPAL vs. SH. PRAKASH CHANDRA GUPTA, BHOPAL

In the result the “impugned order” is sustained on the first

ITA 369/IND/2024[2017-18]Status: DisposedITAT Indore10 Apr 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshidcit, Prakash Chandra, बनाम/ Bhopal 16/244, Kings Vs. Shopping Centre, Mp Nagar, Zone-I, Bhopal-462011 Madhya Pradesh (Pan:Aappg5194E)

Section 142(1)Section 143(2)Section 143(3)Section 250Section 253

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of an Appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2023-24/1060659730(1) dated 08.02.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

GULABSINGH RAGHUWANSHI HUF,INDORE vs. INCOME TAX OFFICE 2(5) , INDORE

Appeal of the assessee is dismissed

ITA 528/IND/2024[2017-18]Status: DisposedITAT Indore29 Apr 2025AY 2017-18
Section 142(1)Section 250Section 253

sections": [ "253", "143(2)", "142(1)", "69A", "115BBE", "246A", "68", "139A", "234A", "234B", "234C" ], "issues": "Whether the assessee has adequately

LAXMI LAND DEVELOPERS P. LTD,.,INDORE vs. ITO-1(3), INDORE

In the result appeal of the assessee is allowed and

ITA 778/IND/2024[2014-15]Status: DisposedITAT Indore11 Jun 2025AY 2014-15

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshilaxmi Land Developers Income Tax Officer बनाम/ Pvt. Ltd, 1(3), Vs. 401-Atower, Indore 6/2 South Tukoganj, Indore

Section 143Section 246ASection 250Section 253Section 271(1)(c)Section 68

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/ 1069257902(1) dated 30.09.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned Page 1 of 12 Laxmi Land

NILESH JAIN,INDORE vs. INCOME TAX OFFICER 1(1), INDORE, INDORE

Appeal is partly allowed

ITA 631/IND/2025[2011-12]Status: DisposedITAT Indore17 Apr 2026AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2011-12 Nilesh Jain, Ito 1(1) 1, Gandhi Chowk, Indore बनाम/ Chandrawati Ganj Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Ajxpj3919M Assessee By Shri Pankaj Mogra, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

Section 143(3)Section 147Section 148Section 253(5)Section 44ASection 68

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. The background facts leading to present appeal are as under: (i) The assessee-individual is a small trader engaged in the business of oil cake (khali) at a small town ‘Chandrawati Ganj

SHREENATH BUILDERS AND DEVELOPERS,INDORE vs. ITO -1(1), INDORE, INDORE

Appeal is allowed for statistical purpose

ITA 672/IND/2024[2017-18]Status: DisposedITAT Indore28 Apr 2025AY 2017-18
Section 143(3)Section 68

sections": [ "143(3)", "68", "115BBE", "253(5)" ], "issues": "Whether the delay in filing the appeal is justifiable and whether

PRAVEEN AGRAWAL ,INDORE vs. DCIT 4(1) INDORE, INDORE

Appeal of the assessee is allowed for statistical purpose

ITA 651/IND/2024[2018-2019]Status: DisposedITAT Indore29 Apr 2025AY 2018-2019
Section 115BSection 133(6)Section 143(3)Section 246ASection 250Section 253Section 57Section 68

sections": [ "253", "250", "143(3)", "144B", "246A", "68", "57", "115BBE", "133(6)", "144" ], "issues": "Whether the CIT(A) order

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

ITA 272/IND/2024[2010-11]Status: DisposedITAT Indore28 Feb 2025AY 2010-11
Section 144Section 148Section 68Section 68(1)

sections": [ "144", "147", "153(6)", "68", "68(1)", "148", "143(2)", "143(3)", "234A(3)", "13", "11", "253", "254", "80-1", "292BB

LATE SHRI RAMANAND TAPARIA TH/LH CHANDADEVI TAPARIA ,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTREQ, DELHI

Appeal of the assessee is allowed for statistical\npurpose

ITA 262/IND/2025[2013-14]Status: DisposedITAT Indore21 Nov 2025AY 2013-14
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 253Section 271(1)(c)

sections": [ "253", "1961", "147", "148", "143(2)", "142(1)", "271(1)(c)", "69", "246A", "69D", "68", "69A", "69B", "69C" ], "issues

SHAILESH KALWADIA (HUF) ,UJJAIN vs. INCOME TAX OFFICER BPL-C-(91)(1), UJJAIN

The appeal of the assessee is allowed for statistical purpose

ITA 160/IND/2026[2013-14]Status: DisposedITAT Indore27 Mar 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253

253 of the income tax Act 1961,[ herein after referred to as the Act for sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2024-25/1075250428(1) dated 29.03.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

SHAILESH KALWADIA (HUF),UJJAIN vs. INCOME TAX OFFICER, BPL-C(91)(1), BHOPAL

The appeal of the assessee is allowed for statistical purpose

ITA 464/IND/2025[2013-14]Status: DisposedITAT Indore27 Mar 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253

253 of the income tax Act 1961,[ herein after referred to as the Act for sake of brevity] before this tribunal, as & by way of a second appeal .The Assessee is aggrieved by the order bearing No:-ITBA/NFAC/S/250/2024-25/1075250428(1) dated 29.03.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred