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120 results for “section 68”

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Key Topics

TDS53 Exemption52 Addition to Income40 Section 143(3)38 Section 6824 Disallowance16 Section 26313 Section 143(2)12 Cash Deposit11 Section 154

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.—(1) Where the total

JAINAM GROUP CHHINDWARA,CHHINDWARA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

Showing 1–20 of 120 · Page 1 of 6

9

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

ITA 83/JAB/2024[2013-2014]Status: DisposedITAT Jabalpur30 Sept 2025AY 2013-2014

For Appellant: \nSh. Rahul Bardia, C.AFor Respondent: \nSh. Alok Bhura, Sr. DR

Section 147Section 250Section 68

section 68 of\nthe Income Tax Act and initiated penalty proceedings under section 271(1)(c)\nand 271(1)(b) of the Act.\n3. Aggrieved

DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), JABALPUR vs. SHRI INDRABHAN SINGH RATHORE, NARSINGHPUR

In the result, appeal filed by the Revenue is dismissed

ITA 234/JAB/2018[2015-16]Status: HeardITAT Jabalpur08 Jan 2025AY 2015-16

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: Shri. Aok Bhura, DRFor Respondent: Shri Sapan Usrethe, Adv

Section 143(3)Section 250Section 68

section 68 of the I.T. Act, 1961. He, therefore, added this amount back and initiated the proceedings under section 271(1)(c). 4 Sh. Indrabhan

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

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

ITA 156/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri N. M. Prasad, Sr. Dr-1

Section 10(38)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

section 68 and denied the claim of exemption under section 10(38) of the Act. The Appellant, being aggrieved by the said

DEVENRA KUMAR GUPTA,REWA vs. ACIT, CIRCLE SATNA, SATNA

In the result, the appeal of the assessee is allowed

ITA 38/JAB/2024[2017-18]Status: DisposedITAT Jabalpur18 Sept 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Devendra Kumar Gupta V. Acit Circle Satna 17/304, Venkat Road, Ghoghar, Income Tax Office, Aaykar Rewa-486001. Bhawan, Civil Lines, Satna-485001. Pan: Ahapg6843Q (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 18 09 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri N.M. Prasad, Sr.DR-1

Section 142(1)Section 143(1)Section 143(2)Section 68

section 68 without satisfying the conditions laid down in section 68 and mechanical order was passed which is bad in law . Page

SANJAY RATHI,CHHINDWARA vs. INCOME TAX OFFICER WARD-1, CHHINDWARA

In the result, appeal of the assessee is partly allowed

ITA 212/JAB/2015[2010-11]Status: DisposedITAT Jabalpur14 Mar 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 212/Jab/2015 "" " " " " " " / Assessment Year : 2010-11 Sanjay Rathi, Income Tax Officer, Prop. Of M/S. Rathi Industries, Vs Chindwara-1, Sausar, Chhindwara (Mp) Chindwara (Mp) Pan : Acppr 7820 Q / (Appellant) / (Respondent) Assessee By : Shri G.N. Purohit, Sr. Adv. Revenue By : Shri. P.D. Chougule, Dr $ %&'/Date Of Hearing : 12/03/2018 ! "# $ %&' /Date Of Pronouncement: 14/03/2018 ()*+ "# .//O R D E R , - Per Manish Borad:- This Appeal Of Assessee Pertaining To Assessment Year 2010-11 Is Directed Against The Order Of The Cit(A)-I, Jabalpur Dated 11.08.2015 Vide Appeal No.J/Cit/A/I/Ito/W.1/Cwa/039/13-14, Arising Out Of Order Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Dated 11.03.2013 Framed By The Ito-1, Chhindwara.

For Appellant: Shri G.N. Purohit, Sr. AdvFor Respondent: Shri. P.D. Chougule, DR

Section 142(1)Section 143(3)Section 68

Section 68 of the Act, but the assessee failed to convince the learned Assessing Officer. The Sanjay Rathi Vs. ITO AY : 2010-11 Assessing

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

In the result, the appeal filed by the Revenue is allowed

ITA 136/JAB/2018[2013-14]Status: PendingITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

Section 133(6)Section 68

section 68 of the Act. On further appeal before Ld.CIT(A), the assessee submitted that it purchased 794.060 Metric Ton (MT) of “MS Steel

NAGAR PANCHAYAT,BANDA vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE SAGAR, SAGAR

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

ITA 118/JAB/2024[2012-13]Status: DisposedITAT Jabalpur30 May 2025AY 2012-13

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Nagar Panchayat, Banda, Vs. The Acit, Nagar Parishad Building, Banda, Sagar, Circle Sagar, Sagar Banda Nagar S.O. Madhya Pradesh Pan:Aaaln0246R (Appellant) (Respondent) Assessee By: Sh. Milind Wadhwani, C.A. Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 30.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 7.05.2024 Whereby The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Dcit, Circle-Sagar, Madhya Pradesh Passed On 10.12.2019 Under Section 147 R.W.S. 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. On The Facts & Circumstances Of The Case & In Law, The Ld. National Faceless Appeal Centre ('Nfac) Erred In Upholding The Action Of The Ld. Assistant Commissioner Of Income Tax Circle-Sagar ('Ao) In Adding A Sum Of Rs. 68,21,182/- To The Income Of The Assessee U/S. 69A As Unexplained Money. 2. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 10.12.2019 Is Without Jurisdiction, Bad In Law & Liable To Be Quashed.3 3. On The Facts & Circumstances Of The Case & In Law, The Assessment Order Is Opposed To The Principles Of Equity, Natural Justice & Fair Play.

For Appellant: Sh. Milind Wadhwani, C.AFor Respondent: Sh. Alok Bhura, Sr. DR

Section 115BSection 133(6)Section 142(1)Section 147Section 148Section 271(1)(b)Section 69A

section 147 r.w.s. 144 of the Income Tax Act, 1961. The grounds of appeal are as under:- “1. On the facts and circumstances of the case and in law, the Ld. National Faceless Appeal Centre ('NFAC) erred in upholding the action of the Ld. Assistant Commissioner of Income Tax Circle-Sagar ('AO) in adding a sum of Rs. 68

SUDEEP PANDYA L/H LLA JAYESH PANDEYA,CHHINDWARA vs. PR.COMMISSIONER OF INCOME TAX, JABALPUR

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

ITA 36/JAB/2022[2017-18]Status: DisposedITAT Jabalpur17 Oct 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudeep Pandya L/H, Vs. Pr.Cit, Smt.Ila Jayesh Centralrevenuebuilding, Pandya, Napier Town, 14-15 Patni Jabalpur-482002, Complex, Madhya Pradesh. Parasiya Road, Chhindwara-480001 Madhya Pradesh. Pan/Gir No. : Ahkpp7408G Appellant .. Respondent Assessee By : Shri G.N Purohit.Sr.Adv & Smt.Uma Parashar. Adv.Ar Respondent By : Shri Saad Kidwai.Cit-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit) Jabalpur Passed U/Sec 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: Sudeep Pandya L/H Ila Jayesh Pandya Jabalpur. 1 The Learned Pcit Has Erred In Law & On Facts Of The Case In Passing An Order Under Section 263 Against A Dead Person, The Notice Of Hearing Where Issued In The Name Of Deceased & Were Not Served On The Legal Here The Order Passed Under Section 263 Is Illegal Without Jurisdiction & Void Ab-Intio Same Should Be Placed Into Toto.

For Appellant: Shri G.N Purohit.Sr.Adv &For Respondent: Shri Saad Kidwai.CIT-DR

Section 10Section 133ASection 143(3)Section 263Section 68

section 68 on account of various head on which tax was paid at normal income instead of provisions of section

DAYANAND PARYANI,SIDHI vs. INCOMETAX OFFICER , SINGRAULI

In the result, the appeal of the assessee is partly allowed

ITA 125/JAB/2024[2010-11]Status: HeardITAT Jabalpur17 Sept 2025AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11 Dayanand Paryani V. Income Tax Officer Madhur Courier Service Income Tax Office, Opposite Raj Vilas Hotel, Singrauli, Tali Road, Martand Complex Rew, Sidhi- Waidhan, Singrauli- 486001. 486886 Pan: Aespp8087N (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 17 09 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri N.M. Prasad, Sr.DR-1

Section 144Section 147Section 148Section 68

section 68 of the Act without considering the reply filed by the appellant and by ignoring the debit entries in the bank

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

ITA 168/JAB/2025[2016-17]Status: DisposedITAT Jabalpur28 Aug 2025AY 2016-17

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Mukesh Agrawal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR

Section 147Section 250

section 68 r.w.s. 115 BBE of the Act. He also reduced the GP by Rs.48,961/-, on account of the bogus

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

ITA 167/JAB/2025[2017-18]Status: DisposedITAT Jabalpur28 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Mukesh Agrawal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR

Section 147Section 250

section 68 r.w.s. 115 BBE of the Act. He also reduced the GP by Rs.48,961/-, on account of the bogus

INCOME TAX OFFICER WARD 1(2) , JABALPUR vs. SHRI DEEPAK JAISWAL, JABALPUR

In the result, appeal of the assessee on this ground is partly allowed and that of the Revenue is dismissed

ITA 76/JAB/2019[2016-17]Status: DisposedITAT Jabalpur23 Nov 2023AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR

section 68 by accepting the additional evidences which was never confronted to AO for cross examination? 3. Any other ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR vs. SHRI MUKESH KUMAR AGRAWAL, JABALPUR

In the result, both appeal of the Revenue and cross both appeal of the Revenue and cross both appeal of the Revenue and cross-objection of the assessee are dismissed

ITA 7/JAB/2021[2017-18]Status: DisposedITAT Jabalpur03 Nov 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2017-18 Dcit, Central Circle, Jabalpur, Shri Mukesh Kumar Agarwal, 291, Ramanth Building, Napier 01/32/33, Ashirwad Market, Town, Jabalpur-482001 Vs. Lordganj, Jabalpur-482001. Pan No. Achpa 7963 K Appellant Respondent

For Appellant: Mr. Dhiraj Ghai, FCAFor Respondent: Mr. Shiv Kumar, DR

section 68. In the inst 68. In the instant case also, there was sufficient cash balance ant case also, there

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. SHRI SANDESH KUMAR JAIN, JABALPUR

In the result, the Revenue‟s appeal is partly allowed

ITA 41/JAB/2020[2017-18]Status: DisposedITAT Jabalpur27 Jul 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Respondent: Shri Rahul Bardia, FCA

Section 115BSection 133ASection 143(3)Section 28Section 68Section 69Section 69B

section 68, 69, 69A, 69B, 69C and 69D, i.e., from residuary category w.e.f 01.04.2017. 2 | P a g e Asst

AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

ITA 166/JAB/2024[2018-19]Status: DisposedITAT Jabalpur28 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR

Section 144Section 250Section 271ASection 272A(1)(d)

section 68 of the Income Tax Act and brought the same to the tax, as per the provisions of section

AMIT KUMAR YADAV,SEONI vs. INCOME TAX OFFICER, SEONI

In the result, the assessee’s appeal in ITA No

ITA 168/JAB/2024[2018-19]Status: DisposedITAT Jabalpur28 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR

Section 144Section 250Section 271ASection 272A(1)(d)

section 68 of the Income Tax Act and brought the same to the tax, as per the provisions of section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)

Section 2Section 36(1)(iii)Section 43B

section 68 of Finance Act, 1994 as well as in Rule 6 of Service Tax Rules which read as under

M/S NARSINGH EXTRACTION & ALLIED PRODUCTS P. LTD,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 103/JAB/2022[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. Narsingh Extraction & Vs Asst.Cit, Allied Products P.Ltd., Circle-2(1), 389, Gupteshwar Ward, Jabalpur Madan Mahal, Jabalpur. (Appellant) (Respondent) Pan No. Aabcn2387H Assessee By Shri Neeraj Agrawal, Ca Revenue By Shri Saad Kidwai, Cit Dr Date Of Hearing 20/09/2023 Date Of Pronouncement 22/09/2023

Section 43BSection 68

section 68 of the Act. 5. That the applicant itself has disallowed the amount u/s 43B of the current year

UMAKANT RAJORIYA,SAGAR vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, the appeal of the assessee stands partly allowed for statistical purposes

ITA 82/JAB/2024[2016-17]Status: DisposedITAT Jabalpur19 Feb 2026AY 2016-17

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 68

section 68 of the Act may be restored back to the file of the Assessing Officer with the direction to pass