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16 results for “section 68”+ Section 272A(1)(d)clear

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Key Topics

Section 153A50Section 139(1)35Section 14419Addition to Income15Section 14714Penalty10Section 689Section 142(1)7Section 272A(1)(d)7Section 270A

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

68 of the Act. However since the loans were taken in cash penalty u/s 271D of the Act was initiated and subsequently levied for the contravention of provisions of section 269SS of the Act. 12. The penalty u/s 271D of the Act is attracted if the assessee fails to comply with the provisions of Section 269SS

SUNIL,INDORE vs. ITO 1(1), INDORE, INDORE

6
Business Income6
Limitation/Time-bar6
ITA 695/IND/2025[2019-20]Status: Disposed
ITAT Indore
03 Feb 2026
AY 2019-20
Section 142(1)Section 147Section 148Section 272A(1)(d)Section 68

sections": [ "147", "144", "144B", "68", "271AAC", "272A(1)(d)", "148", "142(1)", "251(1)(a)" ], "issues": "Whether the reassessment

URMILA JAIN ,SANWER vs. THE ITO, INDORE

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 217/IND/2022[2017-18]Status: DisposedITAT Indore20 Dec 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Ashish Porwal, Sr. DR
Section 144Section 272A(1)(d)Section 69A

68,000/- as unexplained cash credit under Section 69A of the Act. The Assessing Officer also imposed penalty under section 272A(1)(d

URMILA JAIN,SANWER vs. THE ITO 1(1), BHOPAL

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 218/IND/2022[2017-18]Status: DisposedITAT Indore20 Dec 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Ashish Porwal, Sr. DR
Section 144Section 272A(1)(d)Section 69A

68,000/- as unexplained cash credit under Section 69A of the Act. The Assessing Officer also imposed penalty under section 272A(1)(d

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

ITA 101/IND/2025[2016-17]Status: DisposedITAT Indore30 Jan 2026AY 2016-17
Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 253

68,870/-\nΑ.Υ. 2015-16\nIncome shown in the return filed u/s 139(1) of the Act\nRs.\n2,34,140/-\nIncome shown in the return filed in response to notice Rs.\nu/s 153A of the Act\n2,34,140/-\nTotal income assessed\nRs.\n2,34,140/-\nRohit Darak\nITA No. 99 to 104/Ind/2025\nA.Ys

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

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

ITA 99/IND/2025[2013-14]Status: DisposedITAT Indore30 Jan 2026AY 2013-14
Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 250Section 253

68,870/-\nΑ.Υ. 2015-16\nIncome shown in the return filed u/s 139(1) of the Act\nRs.\n2,34,140/-\nIncome shown in the return filed in response to notice Rs.\nu/s 153A of the Act\n2,34,140/-\nTotal income assessed\nRs.\n2,34,140/-\nRohit Darak\nITA No. 99 to 104/Ind/2025\nA.Ys

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

ITA 103/IND/2025[2018-19]Status: DisposedITAT Indore30 Jan 2026AY 2018-19
Section 132Section 139(1)Section 142(1)Section 143(2)Section 144Section 153ASection 250Section 253

68,870/-\nΑ.Υ. 2015-16\nIncome shown in the return filed u/s 139(1) of the Act\nRs.\n2,34,140/-\nIncome shown in the return filed in response to notice Rs.\n2,34,140/-\nu/s 153A of the Act\nTotal income assessed\nRs.\n2,34,140/-\nRohit Darak\nITA No. 99 to 104/Ind/2025\nA.Ys

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

ITA 100/IND/2025[2014-15]Status: DisposedITAT Indore30 Jan 2026AY 2014-15
Section 132Section 139(1)Section 142(1)Section 143(2)Section 144Section 153ASection 250Section 253

68,870/-\nΑ.Υ. 2015-16\nIncome shown in the return filed u/s 139(1) of the Act\nRs.\n2,34,140/-\nIncome shown in the return filed in response to notice Rs.\nu/s 153A of the Act\n2,34,140/-\nTotal income assessed\nRs.\n2,34,140/-\nΑ.Υ. 2016-17\nIncome shown in the return filed

ROHIT DARAK,INDORE vs. ACIT CENTRAL-2, BHOPAL, BHOPAL

ITA 102/IND/2025[2017-18]Status: DisposedITAT Indore30 Jan 2026AY 2017-18
Section 132Section 139(1)Section 142(1)Section 143(2)Section 144Section 153ASection 250Section 253

68,870/-\nΑ.Υ. 2015-16\nIncome shown in the return filed u/s 139(1) of the Act\nRs.\n2,34,140/-\nIncome shown in the return filed in response to notice Rs.\n2,34,140/-\nu/s 153A of the Act\nTotal income assessed\nRs.\n2,34,140/-\nΑ.Υ. 2016-17\nIncome shown in the return filed

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 77/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit. Ld. AR of the assessee has submitted that the assessment

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 80/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit. Ld. AR of the assessee has submitted that the assessment

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DELHI

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 75/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit. Ld. AR of the assessee has submitted that the assessment

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 78/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit. Ld. AR of the assessee has submitted that the assessment

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 76/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit. Ld. AR of the assessee has submitted that the assessment

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 79/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

272A(1)(d), 271B & 271AAC(1) respectively for A.Y.2017-18. 2. There is a delay of 195 days for filing the appeal in ITANo.75/Ind/2024 and 84 days for filing the appeal in ITANo.76 to ITANo.75 to 80/Ind/2024 Najma Pathan 80/Ind/2024. The assessee has explained the cause of delay in the affidavit. Ld. AR of the assessee has submitted that the assessment