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66 results for “section 68”+ Section 45(5)clear

Sorted by relevance

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Key Topics

Exemption51TDS51Section 143(3)15Addition to Income11Section 143(2)6Section 37(1)6Search & Seizure6Section 2635Section 271(1)(c)5Section 153A

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

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 is genuine. Id. CIT (A) erred in not accepting the loans of Rs. 20,00,000/- and adding the same as unexplained credit u/s 68. 7 Since loans received

Showing 1–20 of 66 · Page 1 of 4

4
Section 1274
Section 684

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)

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

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

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

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

68,638 vide order u/s. 147 r/w s. 143(3) dated 21.3.2016. The same was further modified u/s.154 (on 11.01.2017) to bring on record the income under Minimum Alternate Tax (MAT) regime at Rs. 817.29 lacs, which income had remained unchanged. The said reassessment and modification were not challenged in appeal', attaining finality. 2.2 In the penalty proceedings, initiated

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

45,000 29,65,000 10,80,000 (Ashok Dubey) Mahendra Tiwari 16,50,000 16,50,000 Nandkishore 9,00,000 9,00,000 Sharma Neeti Namdev 40,00,000 40,00,000 Rajni Jaiswal 5,50,000 5,50,000 Rakesh Namdev 10,00,000 10,00,000 Rama Tiwari 10,00,000 10,00,000 Vijay Dubey

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SAGAR STONE INDUSTRIES, JABALPUR

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

ITA 212/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Aug 2019AY 2015-16

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

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

ITA 198/JAB/2018[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

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

ITA 222/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Aug 2019AY 2008-09

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer

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 112/JAB/2018[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

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

45 C.O.No.28/Jab/18 Shri Shashi Bhusan [In ITA Bhattacharya (HUF), Shri No.228/Jab/18] through Katra Shri A.P.Srivastava, Shashi Bhusan Income Tax Officer Ward-2, 2009-10 Shri Sapan Bhattacharya,Ward Satna Usrethe, Shri No. 5, Mukhtiyarganj, K.N.G. Pillai, Adv. Satna PAN No. ABBHS6428N 46 to ITA No.229- Shri Suresh Ku. Upadhyay 48 231/Jab/18 2010-11 & Sons (HUF), 1806 Income Tax Officer