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79 results for “section 68”+ Section 2(30)clear

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Key Topics

TDS51Exemption50Addition to Income22Section 143(3)21Section 115B10Disallowance10Section 143(2)9Section 37(1)9Section 688Section 148

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

2) Notwithstanding anything contained in this Act, no deduction in respect of any expenditure or allowance shall be allowed to the assessee under any provision of this Act in computing his income referred to in clause (a) of sub- section (1).". (C.2.1) On perusal of Section 115BBE of the Act, it is evident that this provision comes into

Showing 1–20 of 79 · Page 1 of 4

8
Section 1548
Section 406

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. SHRI GAURAV AGRAWAL, JABALPUR

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

ITA 39/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

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

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Garima Chaudhary, CIT-DR
Section 127Section 127(2)Section 132Section 153A

section 132(4) recorded on 17.11.2015, that out of the cash of Rs.16,96,390 an amount of Rs.4,00,000 belongs 10 Mr. Jitendra Gangwani. The statement of Shri Jitendra Gangwani was recorded on 17.11.2015. He admitted that this money pertains to him. After verification from Mr. Jitendra Gangwani, the authorized officer returned the amount of Rs.4

SHRI GAURAV AGRAWAL,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR

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

ITA 37/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

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

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Garima Chaudhary, CIT-DR
Section 127Section 127(2)Section 132Section 153A

section 132(4) recorded on 17.11.2015, that out of the cash of Rs.16,96,390 an amount of Rs.4,00,000 belongs 10 Mr. Jitendra Gangwani. The statement of Shri Jitendra Gangwani was recorded on 17.11.2015. He admitted that this money pertains to him. After verification from Mr. Jitendra Gangwani, the authorized officer returned the amount of Rs.4

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

30% to 60%, was w.e.f. 01/04/2017 and, accordingly, would not apply for the current previous year, being f.y. 2016-17 (para 4.2 of his order). 2.2 The second issue is qua a sum of Rs. 24 lacs, outstanding in the name of one, Shri Manish Jain, assessed u/s. 68. The same was added as the assessee admittedly did not furnish

INCOME TAX OFFICER, WARD-1, CHHINDWARA vs. SHRI SIDDHIVINAYAK EDUCATION SOCIETY, CHHINDWARA

In the result, the appeal of the Revenue is hereby dismissed

ITA 1/JAB/2021[2017-18]Status: DisposedITAT Jabalpur23 Nov 2023AY 2017-18

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

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 12ASection 28Section 57

30,000/- 3,60,000/- Gupta p.m Total 21,60,000/- 8. On the other hand the ld. DR has also argued that the assessee society has shown its income in status AOP/BOI by filing its return of income in ITR -7 on 13/07/2017 declaring total income Rs. 2,68,300/- for the A.Y. 2017-18. Further the Society

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 is not sustainable. We therefore delete the same and allow ground No.3 of assessee's appeal. 16 | P a g e ACIT vs Shri Ram Kumar Suresh Kumar (vii) In the case of Megha S. Shah v DCIT [2013] 38 CCH 76 the hon'ble ITAT Ahemdabad 'C' Bench has held as under :- "11. We have heard

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16

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

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 133ASection 143(2)Section 292BSection 43C

68 ITR 240, and CIT v Bakelal Vaidya [1971] 79 ITR 594 and hon'ble Madhya Pradesh High Court decision in the case of CIT v Moped and Machines 2006] 281 ITR 52 and hon ble ITAT Jabalpur Bench decision in the case of ACIT v Thermoflics India [1997] 60 ITD 554 the ld CIT(A) was fully justified

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

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

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

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

30,300/- out of telephone and mobile expenses, vehicle expenses & office expenses and further disallowed the interest paid Rs.21,215/- on account of late deposit of TDS. Aggrieved by the deletion of addition, the Department has preferred the appeal in I.T.A.No.104/JBP/2018 and the assessee filed Cross I.T.A. No.104/Jab/2018 C.O.No.03/Jab/2018 4 Assessment Year:2014-15 Objection No.3/JAB/2018 aggrieved

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 143(3)

2. Briefly stated facts of the case are that the assessee filed Briefly stated facts of the case are that the assessee filed Briefly stated facts of the case are that the assessee filed return of income on return of income on 27.10.2017 declaring total income at 27.10.2017 declaring total income at Rs.35,99,840/-. The return of income filed

SMT HANSA SHAH,JABALPUR vs. DCIT CIRCLE 2(1) JABALPUR, JABALPUR

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

ITA 52/JAB/2025[2016-17]Status: DisposedITAT Jabalpur30 Sept 2025AY 2016-17

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

For Appellant: Sh. Rahul Bardia, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 250

30,885/- as on 31.03.2016 of which Rs.3,19,66,137/- had been taken from Sh. Nitin Shah, on which she was paying interest of Rs. 27,82,198/-. Therefore, she was asked to show cause as to why the interest paid to Sh. Nitin Shah should not be disallowed for diversion of interest bearing funds for non- business purposes

INCOME TAX OFFICER WARD-1, REWA vs. SHRI RAMAYAN PRASAD DUBEY, REWA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 31/JAB/2017[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

30 C.O.No.15 to Mishra Builders, To 17/Jab/17 2004-05 Chiranjeev Anand Income Tax Officer Ward- 32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur

DEPUTY COMMISSIONER OF INCOME TAX (TDS) vs. J.P. TOBACCO PRODUCTS PVT. LTD. PATHARIA PHATAK,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 90/JAB/2015[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

30 C.O.No.15 to Mishra Builders, To 17/Jab/17 2004-05 Chiranjeev Anand Income Tax Officer Ward- 32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur

DY. COMISSIONER OF INCOME TAX(TDS) vs. J.P TOBACO PRODUCTS PVT. LTD.,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 152/JAB/2015[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

30 C.O.No.15 to Mishra Builders, To 17/Jab/17 2004-05 Chiranjeev Anand Income Tax Officer Ward- 32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur

INCOME TAX OFFICER WARD 1(1), JABALPUR vs. SHRI VIMAL AGRAWAL (HUF), JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 41/JAB/2017[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

30 C.O.No.15 to Mishra Builders, To 17/Jab/17 2004-05 Chiranjeev Anand Income Tax Officer Ward- 32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur

ASSISTANCE COMMISSIONER OF INCOME TAX, SAGAR vs. SHRI MUKESH KUMAR JAIN,, SAGAR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 46/JAB/2017[2013-14]Status: DisposedITAT Jabalpur23 Aug 2019AY 2013-14

Bench: Shri. A. D. Jain & Sanjay Arora

30 C.O.No.15 to Mishra Builders, To 17/Jab/17 2004-05 Chiranjeev Anand Income Tax Officer Ward- 32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur

INCOME TAX OFFICER WARD 2(5) vs. SHRI SURESH KUMAR UPADHYAY & SONS, JABALPUR

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 236/JAB/2016[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

Bench: Shri. A. D. Jain & Sanjay Arora

30 C.O.No.15 to Mishra Builders, To 17/Jab/17 2004-05 Chiranjeev Anand Income Tax Officer Ward- 32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur

INCOME TAX OFFICER, (EXEMPTION) vs. ST. MICHALE'S SOCIETY,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 29/JAB/2016[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

30 C.O.No.15 to Mishra Builders, To 17/Jab/17 2004-05 Chiranjeev Anand Income Tax Officer Ward- 32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur

DY. COMISSIONER OF INCOME TAX(TDS) vs. J.P TOBACO PRODUCTS PVT. LTD.,

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 151/JAB/2015[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

Bench: Shri. A. D. Jain & Sanjay Arora

30 C.O.No.15 to Mishra Builders, To 17/Jab/17 2004-05 Chiranjeev Anand Income Tax Officer Ward- 32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI ANURAG SHRIVASTAVA, SATNA

In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed

ITA 128/JAB/2016[2011-12]Status: DisposedITAT Jabalpur23 Aug 2019AY 2011-12

Bench: Shri. A. D. Jain & Sanjay Arora

30 C.O.No.15 to Mishra Builders, To 17/Jab/17 2004-05 Chiranjeev Anand Income Tax Officer Ward- 32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None 1(1), Jabalpur 192/Jab/18] 07 Jabalpur PAN No. AAHFM5089J 33 ITA Smt. Sheela Rani Jain, No.195/Jab/18 Income Tax Officer 1025, Pandariba Road, 2009-10 None Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur