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61 results for “section 68”+ Section 41clear

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Key Topics

Exemption50TDS50Section 143(3)12Section 2638Addition to Income6Search & Seizure6Section 153C5Section 153A4Section 1274Section 143(2)

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

41,11,945/-CIT(A) erred in deleting the addition made on account of Business Income of Rs.1,21,48,371/ -? 2. Whether on the facts and circumstances of the case, the Ld. CIT(A) erred in deleting the addition of Rs.2,69,43,790/ - made on 2 CO No. 17/JAB/2019 Deepak Jaiswal account of unexplained credit under section

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

Showing 1–20 of 61 · Page 1 of 4

4
Section 132(1)4
Section 131(1)(d)4
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)

section 68. In the inst 68. In the instant case also, there was sufficient cash balance ant case also, there was sufficient cash balance with the appellant as on 08.11.2016 which was deposited in bank with the appellant as on 08.11.2016 which was deposited in bank with the appellant as on 08.11.2016 which was deposited in bank account

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)

41 ITR 12 (SC), the exercise of power would be referable to a jurisdiction which conferred validity upon it, and not to a jurisdiction under which it would be nugatory. It is again trite law that mention of a wrong section, as long as the source of power exercised is available, would be of no moment (L. Hazarimal Kuthiala

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

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

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

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

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

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

ITA 37/JAB/2022[2015-16]Status: DisposedITAT Jabalpur24 Nov 2023AY 2015-16

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

Section 143(3)Section 263Section 43C

section 263 have not been fulfilled by the Pr. CIT which passed the order impugned. The learned counsel for the assessee has also produced paper book and drawn our attention to the assessment order and the documents produced thereon. 5. Per contra, learned D.R. submitted that as the Assessing Officer has not made proper enquiry regarding genuineness

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

41 C.O.No.26/Jab/18 Smt. Jharna Shri [In ITA Bhattacharya, W/o A.P.Srivastava, No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2, 2009-10 Shri Sapan Ward No. 5, Satna Usrethe, Shri Mukhtiyarganj, Satna K.N.G. Pillai, Adv. PAN No. ANYPB2891B 42 ITA Shri Bhaskar Bhattacharya Shri No.227/Jab/18 (HUF), through Katra Shri A.P.Srivastava, Income Tax Officer Bhaskar 2009-10 Shri Sapan Ward-2, Satna

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

41 C.O.No.26/Jab/18 Smt. Jharna Shri [In ITA Bhattacharya, W/o A.P.Srivastava, No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2, 2009-10 Shri Sapan Ward No. 5, Satna Usrethe, Shri Mukhtiyarganj, Satna K.N.G. Pillai, Adv. PAN No. ANYPB2891B 42 ITA Shri Bhaskar Bhattacharya Shri No.227/Jab/18 (HUF), through Katra Shri A.P.Srivastava, Income Tax Officer Bhaskar 2009-10 Shri Sapan Ward-2, Satna

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

41 C.O.No.26/Jab/18 Smt. Jharna Shri [In ITA Bhattacharya, W/o A.P.Srivastava, No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2, 2009-10 Shri Sapan Ward No. 5, Satna Usrethe, Shri Mukhtiyarganj, Satna K.N.G. Pillai, Adv. PAN No. ANYPB2891B 42 ITA Shri Bhaskar Bhattacharya Shri No.227/Jab/18 (HUF), through Katra Shri A.P.Srivastava, Income Tax Officer Bhaskar 2009-10 Shri Sapan Ward-2, Satna

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

41 C.O.No.26/Jab/18 Smt. Jharna Shri [In ITA Bhattacharya, W/o A.P.Srivastava, No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2, 2009-10 Shri Sapan Ward No. 5, Satna Usrethe, Shri Mukhtiyarganj, Satna K.N.G. Pillai, Adv. PAN No. ANYPB2891B 42 ITA Shri Bhaskar Bhattacharya Shri No.227/Jab/18 (HUF), through Katra Shri A.P.Srivastava, Income Tax Officer Bhaskar 2009-10 Shri Sapan Ward-2, Satna

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

41 C.O.No.26/Jab/18 Smt. Jharna Shri [In ITA Bhattacharya, W/o A.P.Srivastava, No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2, 2009-10 Shri Sapan Ward No. 5, Satna Usrethe, Shri Mukhtiyarganj, Satna K.N.G. Pillai, Adv. PAN No. ANYPB2891B 42 ITA Shri Bhaskar Bhattacharya Shri No.227/Jab/18 (HUF), through Katra Shri A.P.Srivastava, Income Tax Officer Bhaskar 2009-10 Shri Sapan Ward-2, Satna

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

41 C.O.No.26/Jab/18 Smt. Jharna Shri [In ITA Bhattacharya, W/o A.P.Srivastava, No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2, 2009-10 Shri Sapan Ward No. 5, Satna Usrethe, Shri Mukhtiyarganj, Satna K.N.G. Pillai, Adv. PAN No. ANYPB2891B 42 ITA Shri Bhaskar Bhattacharya Shri No.227/Jab/18 (HUF), through Katra Shri A.P.Srivastava, Income Tax Officer Bhaskar 2009-10 Shri Sapan Ward-2, Satna

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

41 C.O.No.26/Jab/18 Smt. Jharna Shri [In ITA Bhattacharya, W/o A.P.Srivastava, No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2, 2009-10 Shri Sapan Ward No. 5, Satna Usrethe, Shri Mukhtiyarganj, Satna K.N.G. Pillai, Adv. PAN No. ANYPB2891B 42 ITA Shri Bhaskar Bhattacharya Shri No.227/Jab/18 (HUF), through Katra Shri A.P.Srivastava, Income Tax Officer Bhaskar 2009-10 Shri Sapan Ward-2, Satna

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

41 C.O.No.26/Jab/18 Smt. Jharna Shri [In ITA Bhattacharya, W/o A.P.Srivastava, No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2, 2009-10 Shri Sapan Ward No. 5, Satna Usrethe, Shri Mukhtiyarganj, Satna K.N.G. Pillai, Adv. PAN No. ANYPB2891B 42 ITA Shri Bhaskar Bhattacharya Shri No.227/Jab/18 (HUF), through Katra Shri A.P.Srivastava, Income Tax Officer Bhaskar 2009-10 Shri Sapan Ward-2, Satna

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

41 C.O.No.26/Jab/18 Smt. Jharna Shri [In ITA Bhattacharya, W/o A.P.Srivastava, No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2, 2009-10 Shri Sapan Ward No. 5, Satna Usrethe, Shri Mukhtiyarganj, Satna K.N.G. Pillai, Adv. PAN No. ANYPB2891B 42 ITA Shri Bhaskar Bhattacharya Shri No.227/Jab/18 (HUF), through Katra Shri A.P.Srivastava, Income Tax Officer Bhaskar 2009-10 Shri Sapan Ward-2, Satna