BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

7 results for “section 68”+ Section 155clear

Sorted by relevance

Delhi737Mumbai619Karnataka498Bangalore180Jaipur161Ahmedabad138Chennai104Cochin84Hyderabad81Kolkata75Indore62Chandigarh60Calcutta53Raipur50Pune49Surat34Allahabad33Telangana32Lucknow32Cuttack23Nagpur21Rajkot17SC16Varanasi9Amritsar8Visakhapatnam8Jodhpur7Jabalpur7Rajasthan6Guwahati5Agra4Orissa3Patna1Uttarakhand1ARIJIT PASAYAT C.K. THAKKER1Andhra Pradesh1

Key Topics

Section 37(1)9Addition to Income7Disallowance6Section 405Section 143(3)5Business Income3

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

In the result, both the appeals of the Revenue are dismissed

ITA 128/JAB/2018[2014-15]Status: DisposedITAT Jabalpur21 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

68,125/-. As against this amount, the investment in FDR as on 31.3.2007 is Rs.93,09,55,960/-. These figures speak that the assessee has parked the funds in FDRS much more than the unsecured loans from directors and shareholders. This fact also proves that the assessee was keeping funds ready to use at times of business needs either

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, both the appeals of the Revenue are dismissed

ITA 127/JAB/2018[2013-14]Status: DisposedITAT Jabalpur21 Nov 2023
AY 2013-14

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

68,125/-. As against this amount, the investment in FDR as on 31.3.2007 is Rs.93,09,55,960/-. These figures speak that the assessee has parked the funds in FDRS much more than the unsecured loans from directors and shareholders. This fact also proves that the assessee was keeping funds ready to use at times of business needs either

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, both the appeals of the Revenue are dismissed

ITA 263/JAB/2016[2012-13]Status: DisposedITAT Jabalpur21 Nov 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

68,125/-. As against this amount, the investment in FDR as on 31.3.2007 is Rs.93,09,55,960/-. These figures speak that the assessee has parked the funds in FDRS much more than the unsecured loans from directors and shareholders. This fact also proves that the assessee was keeping funds ready to use at times of business needs either

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 94/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

68,125/-. As against this amount, the investment in FDR as on 31.3.2007 is Rs.93,09,55,960/-. These figures speak that the assessee has parked the funds in FDRS much more than the unsecured loans from directors and shareholders. This fact also proves that the assessee was keeping funds ready to use at times of business needs either

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 93/JAB/2023[2016-17]Status: DisposedITAT Jabalpur22 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

68,125/-. As against this amount, the investment in FDR as on 31.3.2007 is Rs.93,09,55,960/-. These figures speak that the assessee has parked the funds in FDRS much more than the unsecured loans from directors and shareholders. This fact also proves that the assessee was keeping funds ready to use at times of business needs either

SHRI PRINCE RAI,DAMOH vs. INCOME TAX OFFICER, DAMOH

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

ITA 145/JAB/2018[2009-10]Status: DisposedITAT Jabalpur22 Jul 2021AY 2009-10

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2009-10 Prince Rai, Income Tax Officer, Vs. Ward - Damoh Damoh (M.P.) (M.P.) [Pan: Ahlpr 7469N] (Appellant) (Respondent) Appellant By Sh. H.S. Modh, Adv. Respondent By Smt. Swati Agarwal, Sr. Dr Date Of Hearing 14/07/2021 Date Of Pronouncement 22/07/2021

Section 143(3)Section 250(6)

68,712 (pg. 29/PB-II), which explains the observation hereinbefore of the conduct of the parties being in conformity with law. The maintenance of accounts is itself rendered inconsequential under such circumstances, i.e., even assuming their maintenance, asserted by the ld. counsel during hearing. Further, it may be that the storage-godown is for the warehouse business, commenced during the previous

HAJARIMAL MISHRIMAL BAFANA vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE,

In the result, the assessee’s appeal for AY 2004-05 is dismissed, and that of AY 2005-06 is partly allowed

ITA 176/JAB/2016[2005-06]Status: DisposedITAT Jabalpur29 Nov 2022AY 2005-06

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

For Appellant: NoneFor Respondent: Shri Ravi Mehrotra Sr. DR
Section 142(1)Section 143(3)Section 254(2)Section 43B

sections 4 & 5 of the Act. Given the clear law, the issue arising to our mind is principally one of fact. There is no evidence whatsoever that any settlement has been, as claimed, arrived at between the parties, much less during the current year, i.e., on the first day of the accounting year, on which the debit notes were