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70 results for “section 68”+ Section 35(2)clear

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Key Topics

TDS55Exemption50Section 26314Addition to Income13Section 143(3)10Section 14810Section 80P10Search & Seizure6Section 685Section 147

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

Showing 1–20 of 70 · Page 1 of 4

5
Disallowance5
Section 153A4

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

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

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

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

68,71,956 without appreciating that appellant is maintaining proper books of accounts and even otherwise appellant is entitled for deduction under section 80P of the act. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction of Rs.6,35,489 claimed by the appellant under

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

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

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

68,71,956 without appreciating that appellant is maintaining proper books of accounts and even otherwise appellant is entitled for deduction under section 80P of the act. 4. The learned Commissioner of Income tax (Appeal) NFAC was not justified in confirming the action of AO with regard to the deduction of Rs.6,35,489 claimed by the appellant under

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

2. The facts of the case are that the assessee, a Civil Contractor, filed a return of income of Rs.42,58,890/- on 30.09.2015. During the course of assessment proceedings under section 143(3), an addition of Rs.2,25,00,519/- was made with respect to unexplained unsecured loan. Before the learned Assessing Officer, the assessee submitted that

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

68 on account of various head on which tax was paid at normal income instead of provisions of section 115BBE, which was not levied. Sudeep Pandya L/H Ila Jayesh Pandya Jabalpur. 2.1 On going through the records, it has been noted that in the item. number 5f of Schedule A- Ol of ITR there was an amount of Rs.24

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

35,17,64,068 assessee 2 As per the 20,39,99,997 12,02,77,372 32,42,77,969 Excise Authority 3 Difference 1,06,93,476 1,67,93,223 2,74,86,699  Purchases as per TCS of Rs. 11,29,242/- were to the tune of Rs. 11,29,24,200/- whereas the trading account

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-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

2. able to be paid; and 3. debts owned by a business The Chambers Dictionary (New Edition) defines the word payabl e' as "that may or should be paid; due or profitable" Black's Law Dictionary, Sixth Edition defines the term 'payable' as under :- "Capable of being paid; suitable to be paid; admitting or demanding payment justly due; legally enforceable

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

35,68,753/- but thereafter noted that the disallowance was being restricted to Rs.27,82,198/-, as this was the amount spent by the assessee. Accordingly, he made disallowance to this extent and initiated the penalty proceedings. 3. Aggrieved with the same, the assessee filed an appeal with the ld. CIT(A)-2, Bhopal which was subsequently migrated

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), JABALPUR vs. M/S KEMTANI PROJECTS PVT. LTD., JABALPUR

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

ITA 110/JAB/2018[2007-08]Status: DisposedITAT Jabalpur23 Aug 2019AY 2007-08

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J

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

35 ITA M/s. Sagar Stone Ind. 765, Dy. Commissioner of No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia, 2015-16 Income Tax (Central), Town , Jabalpur CA Jabalpur PAN No. ACHFS4310C 36 ITA Shri Assistant Shri Anurag Srivastava, B- No.222/Jab/18 A.P.Srivastava, Commissioner of 14, Ram Vihar Colony, 2008-09 Shri Sapan Income Tax, Circle, Satna Usrethe, Shri Satna PAN No. ANXPS6575J