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64 results for “section 68”+ Section 33clear

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Key Topics

TDS53Exemption52Section 143(3)13Addition to Income9Section 1548Section 115B7Search & Seizure6Section 685Section 12A5Section 250

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 143(3) of the Income Tax Act, 1961 (“Act”, for short) on 24.11.2022 and determined the total income of the assessee at Rs.47,33,190/-. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal I.T.A. No.4/JAB/2024 Assessment Year:2017-18 2 of the assessee. Being further aggrieved

Showing 1–20 of 64 · Page 1 of 4

5
Section 153A4
Section 1274

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

33,394/- as agriculture income out of Rs. 5,58,660- /earned and declared by the assessee. 6 Considering the facts that assessee had receive a loan of Rs. 5,00,000/- from Smt. Madhu Agrawal and Rs. 45,00,000/- from Ms. Shivani Agarwal by account payee cheque, depositors are identified and capable of lending said amount, transaction

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

AMARJEER PRASAD JAISWAL,SINGRAULI vs. ITO,SINGRAULI WARD, SINGRAULI

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

ITA 50/JAB/2023[2013-14]Status: DisposedITAT Jabalpur20 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleamarjeet Prasad Jaiswal, Vs Ito, Amarjeet Photocopy, Singrauli Ward, Chitrangi, Singrauli, Singrauli. Madhya Pradesh-486882 (Appellant) (Respondent) Pan No. Arzpa1544R Assessee By None Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023

Section 142(1)Section 144Section 147Section 148Section 68

Section 68 of the IT Act, 1961. 1 | P a g e 02. Because the Learned CITA has failed to associate the fact that the Appellant is engaged in the business of providing E Pay services of MP Online Limited & earning service charges thereon and whole of the cash deposited in the bank account stands fully explained

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

68,950/- on account of unaccounted money and Rs. 1,04,33,573/- on account of unexplained transaction in books of account. 6. Aggrieved, the assessee filed appeal before the CIT(A). The ld. CIT(A) deleted addition of Rs. 67,85,00,100/- made by the AO on account of unexplained cash credit, Rs. 2,58,60,033/- made

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

68,950/- on account of unaccounted money and Rs. 1,04,33,573/- on account of unexplained transaction in books of account. 6. Aggrieved, the assessee filed appeal before the CIT(A). The ld. CIT(A) deleted addition of Rs. 67,85,00,100/- made by the AO on account of unexplained cash credit, Rs. 2,58,60,033/- made

INDIAN SOCIETY OF WEED SCIENCE,JABALPUR vs. COMMISSIONER OF INCOME TAX (EXCEMPTION), BHOPAL

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

ITA 48/JAB/2025[-]Status: DisposedITAT Jabalpur19 Feb 2026

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: Na Indian Society Of Weed V. Commissioner Of Income Science Tax (Exemption) Icar-Dwr Campus, Bhopal Maharajpur, Adhartal, Jabalpur-482004. Pan:Aaaai7305R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 12 02 2026 Date Of Pronouncement: 19 02 2026 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 12A

33,363/- (nearly 40% of the total receipts) is treated as surplus (iii) AY 2024-25: Against total receipt of Rs.15,59,987/-, major expenses are booked for salary (Rs.3,82,838/-) and printing and stationery (Rs. 1,00,153), a surplus of Rs.5,91,963/- is treated as surplus. (iv) The provisional statement as at 31.10.2024: Show receipt

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)

section 194J on the payment of Rs. 29,500/- made to 3 different parties. Hence, the assessee gets the relief of Rs.29,500/-. (ii) As regard the payment of Rs. 50,000/- made to Shri V Ravindra Prasad Advocate, the assessee submitted that V. Ravendra Prasad is a regular assessee of income and has included the payment received from

M/S SHOBHA MINERALS (KEVLARI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 51/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

68)(sold as sub-grade material to beneficiation plants) (saleable) (*) (*) sold to pelletaization plants. Thus, while the material travels from the pit-head to stacks to finished good and sub-grade dumps, in the report the production is taken directly from the ‘raw material’ stage (open cast working) to ‘finished goods’, leaving the quantity in the sub-grade dump, being

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (DHAMKI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 78/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

68)(sold as sub-grade material to beneficiation plants) (saleable) (*) (*) sold to pelletaization plants. Thus, while the material travels from the pit-head to stacks to finished good and sub-grade dumps, in the report the production is taken directly from the ‘raw material’ stage (open cast working) to ‘finished goods’, leaving the quantity in the sub-grade dump, being

M/S SHOBHA MINERALS (DHAMKI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 52/JAB/2018[2015-16 (Quarter: 2)]Status: DisposedITAT Jabalpur24 Feb 2020

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

68)(sold as sub-grade material to beneficiation plants) (saleable) (*) (*) sold to pelletaization plants. Thus, while the material travels from the pit-head to stacks to finished good and sub-grade dumps, in the report the production is taken directly from the ‘raw material’ stage (open cast working) to ‘finished goods’, leaving the quantity in the sub-grade dump, being

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (KEVLARI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 77/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

68)(sold as sub-grade material to beneficiation plants) (saleable) (*) (*) sold to pelletaization plants. Thus, while the material travels from the pit-head to stacks to finished good and sub-grade dumps, in the report the production is taken directly from the ‘raw material’ stage (open cast working) to ‘finished goods’, leaving the quantity in the sub-grade dump, being

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

In the result, the appeal is partly allowed

ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri N.M. Prasad, Sr. DR 1
Section 143(3)Section 250

68,550/-. 7. Aggrieved with the said assessment order, the assessee went in appeal before the learned CIT(A). The learned CIT(A) considered the arguments of the assessee. In 11 AY 2013-14 Shri Subhash Kumar Aahi respect of the excess stock of gold, silver and cash, he held that the only inference that could be drawn was that

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

33 (Del) CIT v. British India Corporation Ltd. [2011] 337 ITR 64 (All) Udaipur Distillery Co. vs. CIT [1973] 87 ITR 516 (Raj) Seth Kanhaiya Lal, In Re [1941] 9 ITR 25 (All) The assessee’s legal plea questioning the territorial jurisdiction of the Addl. CIT to act as it’s AO is, in view of the foregoing, without

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

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 PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur, 2010-11 None Income Tax, Circle Jabalpur 2(1), Jabalpur PAN No. AADCM4472A 35 ITA M/s. Sagar Stone

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

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 PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur, 2010-11 None Income Tax, Circle Jabalpur 2(1), Jabalpur PAN No. AADCM4472A 35 ITA M/s. Sagar Stone

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

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 PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur, 2010-11 None Income Tax, Circle Jabalpur 2(1), Jabalpur PAN No. AADCM4472A 35 ITA M/s. Sagar Stone

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

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 PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur, 2010-11 None Income Tax, Circle Jabalpur 2(1), Jabalpur PAN No. AADCM4472A 35 ITA M/s. Sagar Stone

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

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 PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur, 2010-11 None Income Tax, Circle Jabalpur 2(1), Jabalpur PAN No. AADCM4472A 35 ITA M/s. Sagar Stone

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1) , JABALPUR vs. SHRI VISHWNATH DUBEY, PROP. M/S. PHOENIX PAULTRY, , JABALPUR

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

ITA 44/JAB/2017[2007-08]Status: DisposedITAT Jabalpur23 Aug 2019AY 2007-08

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

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 PAN No. AEUPJ2838K 34 ITA Assistant M.P.P. Generating Co. Ltd., No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur, 2010-11 None Income Tax, Circle Jabalpur 2(1), Jabalpur PAN No. AADCM4472A 35 ITA M/s. Sagar Stone