BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

63 results for “section 68”+ Section 65clear

Sorted by relevance

Delhi3,536Mumbai2,533Bangalore966Chennai733Ahmedabad640Karnataka640Kolkata553Jaipur540Hyderabad483Pune347Indore342Chandigarh325Surat298Cochin235Raipur126Visakhapatnam102Cuttack98Nagpur97Telangana89Rajkot86Lucknow82Ranchi78Calcutta68Jabalpur63Guwahati60Allahabad58Amritsar56SC55Agra47Patna47Jodhpur44Dehradun21Varanasi13Rajasthan9Orissa8Panaji5Uttarakhand3Andhra Pradesh1Kerala1Himachal Pradesh1ASHOK BHAN DALVEER BHANDARI1

Key Topics

TDS51Exemption51Section 2639Addition to Income9Section 143(3)7Section 37(1)6Search & Seizure6Section 153A4Section 1274Section 144

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

section 68 of the Income Tax Act, 1961 and added to the total income of the assessee of Rs. 3,05,40,382 . 15. Aggrieved, the assessee filed the appeal before ld. CIT(A). 16. The ld. CIT(A) after examination of the material on record deleted the addition made on account of the following members except Abhishek Tiwari

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

Showing 1–20 of 63 · Page 1 of 4

4
Section 132(1)4
Section 131(1)(d)4
ITA 27/JAB/2020[2017-18]Status: Disposed
ITAT Jabalpur
30 Nov 2023
AY 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

65,73,334/- b) Swatch Bharat Cess Rs. 1,06,68,102/- c) Kisan Kalyan Cess Rs. 42,52,993/- d) Tax deducted at source Rs.1,88,16,240/- 9. The appellant has also stated that opening balance in TDS payable account as on 01.04.2016 is at Rs. 1,18,42,573/ - and closing balance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 94/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

65,93,68,125/-. As against this amount, the investment in FDR as on 31.3.2007 is Rs.93,09,55,960/-. These figures speak that the assessee has parked the funds in FDRS much more than the unsecured loans from directors and shareholders. This fact also proves that the assessee was keeping funds ready to use at times of business needs

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 93/JAB/2023[2016-17]Status: DisposedITAT Jabalpur22 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

65,93,68,125/-. As against this amount, the investment in FDR as on 31.3.2007 is Rs.93,09,55,960/-. These figures speak that the assessee has parked the funds in FDRS much more than the unsecured loans from directors and shareholders. This fact also proves that the assessee was keeping funds ready to use at times of business needs

M/S AMBAJEE JEWELLERS JABALPUR,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX JABALPUR-1,, JABALPUR

In the result, appeal of the assessee is partly allowed

ITA 21/JAB/2022[2017-18]Status: DisposedITAT Jabalpur12 Dec 2025AY 2017-18

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri Shravan Kumar Meena, CIT DR
Section 143(3)Section 144Section 263Section 68

Section 69C of the Act. He pointed out that AO in her assessment order dated 30.12.2019 had disallowed Rs.2,12,82,278/- u/s. 68 of the Act on account of bogus sales cash during the month of October, 2016 but 7 AY 2017-18 M/s Ambajee jewellers Jabalpur failed to disallow the remaining amount of Rs.1,79,65

DIVYA JYOTI SHIKSHA SAMITI,SAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2019[N.A]Status: DisposedITAT Jabalpur08 Apr 2022

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

For Respondent: Shri U.B. Mishra, CIT-DR
Section 12ASection 2(15)Section 80Section 80G(5)(vi)

section 80G(5)(vi) of the Income Tax Act, 1961 (‘the Act’). The CIT(E) vide order dated 28-02-2019 rejected the said application. 1 | P a g e Divya Jyoti Shiksha Samiti v. CIT (Exemptions) 2.2 The principal ground cited by the ld. CIT(E) for the said rejection is that the society is generating huge surpluses

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)

section ‘Open cast working’. The material, after being dumped at a separate place at the site, is screened and crushed with a mobile crusher/screener, and again screened, and then sorted manually. The output is in the form of ‘fines’ (powder form, i.e., particle size: 0-10 mm), arising on first screening; and ‘lumps’ (granules/pebbles of different sizes

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)

section ‘Open cast working’. The material, after being dumped at a separate place at the site, is screened and crushed with a mobile crusher/screener, and again screened, and then sorted manually. The output is in the form of ‘fines’ (powder form, i.e., particle size: 0-10 mm), arising on first screening; and ‘lumps’ (granules/pebbles of different sizes

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)

section ‘Open cast working’. The material, after being dumped at a separate place at the site, is screened and crushed with a mobile crusher/screener, and again screened, and then sorted manually. The output is in the form of ‘fines’ (powder form, i.e., particle size: 0-10 mm), arising on first screening; and ‘lumps’ (granules/pebbles of different sizes

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)

section ‘Open cast working’. The material, after being dumped at a separate place at the site, is screened and crushed with a mobile crusher/screener, and again screened, and then sorted manually. The output is in the form of ‘fines’ (powder form, i.e., particle size: 0-10 mm), arising on first screening; and ‘lumps’ (granules/pebbles of different sizes

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

65, Teachers Colony, Baldeobagh, Jabalpur (MP) 482001 (APPELLANT) (RESPONDENT) PAN No. ALNPA 7578 D Assessee by : Sh. Sapan Usrethe, Adv. Revenue by : Sh. Garima Chaudhary, CIT-DR Date of Hearing: 24.11.2023 Date of Pronouncement: 01.12.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present cross appeals have been filed by assessee as well as Revenue against the order

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

65, Teachers Colony, Baldeobagh, Jabalpur (MP) 482001 (APPELLANT) (RESPONDENT) PAN No. ALNPA 7578 D Assessee by : Sh. Sapan Usrethe, Adv. Revenue by : Sh. Garima Chaudhary, CIT-DR Date of Hearing: 24.11.2023 Date of Pronouncement: 01.12.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present cross appeals have been filed by assessee as well as Revenue against the order

M/S.ASIT DIXIT,JABALPUR vs. INCOME TAX OFFICER WARD2(2), JABALPUR

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 19/JAB/2020[2005-06]Status: DisposedITAT Jabalpur07 Oct 2021AY 2005-06

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2005-06 Asit Dixit, Income Tax Officer, Vs. Ward-2(2), Jabalpur (M.P.) Jabalpur [Pan: Aanfm 5798A] (Appellant) (Respondent) Appellant By Sh. Sanjay Seth, Ca Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 16/09/2021 Date Of Pronouncement 07/10/2021

Section 142(1)Section 143(2)Section 144Section 145(3)

section 144 of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2005-06 vide Order dated 24/11/2010. 2. The appeal raises two grounds, as under, which shall be taken up in seriatim: ‘1. That the assessee had filed ITR declaring loss of Rs. 26,130 and the AO has estimated profit

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

65 IT(SS)A Shri Neeraj Sharma, 765, Dy. Commissioner of No.16/Jab/18 Anand Cinema Road , Shri Rahul Bardia, 2014-15 Income Tax (Central), Napier Town, Jabalpur CA Jabalpur PAN No. ASKPS5959G 66 IT(SS)A M/s. Kemtani Project Pvt. Dy. Commissioner of No.27/Jab/18 Ltd., B-663, Mahanadda Shri Rahul Bardia, 2011-12 Income Tax Circle 1(1), Madan Mahal, 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

65 IT(SS)A Shri Neeraj Sharma, 765, Dy. Commissioner of No.16/Jab/18 Anand Cinema Road , Shri Rahul Bardia, 2014-15 Income Tax (Central), Napier Town, Jabalpur CA Jabalpur PAN No. ASKPS5959G 66 IT(SS)A M/s. Kemtani Project Pvt. Dy. Commissioner of No.27/Jab/18 Ltd., B-663, Mahanadda Shri Rahul Bardia, 2011-12 Income Tax Circle 1(1), Madan Mahal, 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

65 IT(SS)A Shri Neeraj Sharma, 765, Dy. Commissioner of No.16/Jab/18 Anand Cinema Road , Shri Rahul Bardia, 2014-15 Income Tax (Central), Napier Town, Jabalpur CA Jabalpur PAN No. ASKPS5959G 66 IT(SS)A M/s. Kemtani Project Pvt. Dy. Commissioner of No.27/Jab/18 Ltd., B-663, Mahanadda Shri Rahul Bardia, 2011-12 Income Tax Circle 1(1), Madan Mahal, Jabalpur

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

65 IT(SS)A Shri Neeraj Sharma, 765, Dy. Commissioner of No.16/Jab/18 Anand Cinema Road , Shri Rahul Bardia, 2014-15 Income Tax (Central), Napier Town, Jabalpur CA Jabalpur PAN No. ASKPS5959G 66 IT(SS)A M/s. Kemtani Project Pvt. Dy. Commissioner of No.27/Jab/18 Ltd., B-663, Mahanadda Shri Rahul Bardia, 2011-12 Income Tax Circle 1(1), Madan Mahal, 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

65 IT(SS)A Shri Neeraj Sharma, 765, Dy. Commissioner of No.16/Jab/18 Anand Cinema Road , Shri Rahul Bardia, 2014-15 Income Tax (Central), Napier Town, Jabalpur CA Jabalpur PAN No. ASKPS5959G 66 IT(SS)A M/s. Kemtani Project Pvt. Dy. Commissioner of No.27/Jab/18 Ltd., B-663, Mahanadda Shri Rahul Bardia, 2011-12 Income Tax Circle 1(1), Madan Mahal, 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

65 IT(SS)A Shri Neeraj Sharma, 765, Dy. Commissioner of No.16/Jab/18 Anand Cinema Road , Shri Rahul Bardia, 2014-15 Income Tax (Central), Napier Town, Jabalpur CA Jabalpur PAN No. ASKPS5959G 66 IT(SS)A M/s. Kemtani Project Pvt. Dy. Commissioner of No.27/Jab/18 Ltd., B-663, Mahanadda Shri Rahul Bardia, 2011-12 Income Tax Circle 1(1), Madan Mahal, 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

65 IT(SS)A Shri Neeraj Sharma, 765, Dy. Commissioner of No.16/Jab/18 Anand Cinema Road , Shri Rahul Bardia, 2014-15 Income Tax (Central), Napier Town, Jabalpur CA Jabalpur PAN No. ASKPS5959G 66 IT(SS)A M/s. Kemtani Project Pvt. Dy. Commissioner of No.27/Jab/18 Ltd., B-663, Mahanadda Shri Rahul Bardia, 2011-12 Income Tax Circle 1(1), Madan Mahal, Jabalpur