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12 results for “section 68”+ Section 271Dclear

Sorted by relevance

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Key Topics

Section 271D45Penalty11Section 13210Section 271E10Limitation/Time-bar10Section 269S5Section 143(3)3Section 682

INCOME TAX OFFICER- 2(1), UJJAIN vs. SMT. SAROJ THAKUR, UJJAIN

In the result appeal of the revenue is allowed

ITA 539/IND/2018[2013-14]Status: DisposedITAT Indore16 Feb 2021AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2013-14

Section 142(1)Section 143(3)Section 269SSection 271DSection 273B

Section 68 of the Act. However since the loans were taken in cash penalty u/s 271D of the Act was initiated

BARKHA KHANDELWAL,AGGRIEVED ASSESSEE,INDORE vs. INCOME TAX OFFICER-3(1),INDORE, INDORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 85/IND/2024[2012-13]Status: DisposedITAT Indore20 Sept 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Barkha Khandelwal Ito -3(1) Aggrieved Assesse Indore 1108, Pinnacle D Dreams, Tower -1 Vs. Near Bhawan Prominent School Pipliyakumar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajnpk4150B Assessee By Shri Rakesh Gupta, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 12.09.2024 Date Of Pronouncement 20 .09.2024

Section 143(3)Section 147Section 234ASection 68

68, is bad in law and against the facts and circumstances of the case and the same is not sustainable on various legal and factual grounds. Page 3 of 13 ITANo.85/Ind/2024 Barkha Khandelwal 13. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action

SH LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

ITA 260/IND/2021[2015-16]Status: DisposedITAT Indore18 May 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal

SH LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

ITA 261/IND/2021[2016-17]Status: DisposedITAT Indore18 May 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal

M/S LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL. CIT, GWALIOR

ITA 252/IND/2021[2012-13]Status: DisposedITAT Indore18 May 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADD.CIT RANGE -BHOPAL, BHOPAL

ITA 253/IND/2021[2013-14]Status: DisposedITAT Indore18 May 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT -RANGE,BHOPAL, BHOPAL

ITA 254/IND/2021[2014-15]Status: DisposedITAT Indore18 May 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT -RANGE , BHOPAL

ITA 255/IND/2021[2015-16]Status: DisposedITAT Indore18 May 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal

M/S LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL. CIT, GWALIOR

ITA 257/IND/2021[2012-13]Status: DisposedITAT Indore18 May 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal

M/S LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL. CIT, GWALIOR

ITA 258/IND/2021[2013-14]Status: DisposedITAT Indore18 May 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal

LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

ITA 256/IND/2021[2016-17]Status: DisposedITAT Indore18 May 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal

SH LAXMI NARAYAN SHIVHARE,GWALIOR vs. ADDL.CIT CENTRAL RANGE, BHOPAL

ITA 259/IND/2021[2014--15]Status: DisposedITAT Indore18 May 2023

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

Section 132Section 271DSection 271E

271D Penalty u/s 271E 2012-13 12,00,000 25,00,000 2013-14 75,00,000 1,24,55,650 2014-15 3,81,82,840 1,93,21,300 2015-16 1,26,00,000 70,32,500 2016-17 4,68,50,000 3,11,17,500 5. Aggrieved, the assessee carried matter in first-appeal