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59 results for “section 68”+ Section 92clear

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Key Topics

TDS51Exemption50Section 2639Section 143(3)6Section 44A4Section 132(1)4Section 131(1)(d)4Search & Seizure4Addition to Income4Section 271B

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 of the Act. On further appeal before Ld.CIT(A), the assessee submitted that it purchased 794.060 Metric Ton (MT) of “MS Steel” for Rs.3,57,58,823/- from M/s. P.G.Enterprises and payment against the same was made through banking channel and the vary same goods had been sold to M/s. Oriental Structural Engineers Pvt.Ltd., Chindwara for Rs.3

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

Showing 1–20 of 59 · Page 1 of 3

3
Section 43B3
Section 2712

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

92,400/ - made by the Assessing Officer being disallowance out of interest unde r sec. 2 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. 36(1) (iii) on account of diversion of borrowed capital for non - business purpose by the assessee company. (ii) Whether on the facts and in the circumstances of the case, the Ld.CIT(A) erred in restricting

VICKY NAVANI,JABALPUR vs. INCOME TAX OFFICER, WARD 1(3), JABALPUR, WARD )), JABALPUR

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

ITA 124/JAB/2024[2016-17]Status: DisposedITAT Jabalpur13 Feb 2026AY 2016-17

Bench: Shri Anadee Nath Misshra

Section 253(3)Section 271Section 271BSection 273BSection 275Section 44A

68. Substituted by the Taxation Laws Act, 1970, w.e.f. 1-4-1971. 69. Renumbered by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-4-1989. 70. Substituted for clauses (a) and (b) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution, clause (a) was amended by the Finance

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

92,47,630/-, the veracity of those purchases could not be ascertained and the said purchase had to be considered as bogus purchase within the meaning of the provisions of 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

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)

92,400 MT), so that correct categorization becomes crucial. However, we observe no dispute either as regards the quantity of the iron ore found in various dumps or as to its classification (as finished-good or subgrade). The processed iron ore in dumps, quantified at 1,35,681.6 MT (by IBM), which quantity is not in dispute, would stand

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)

92,400 MT), so that correct categorization becomes crucial. However, we observe no dispute either as regards the quantity of the iron ore found in various dumps or as to its classification (as finished-good or subgrade). The processed iron ore in dumps, quantified at 1,35,681.6 MT (by IBM), which quantity is not in dispute, would stand

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)

92,400 MT), so that correct categorization becomes crucial. However, we observe no dispute either as regards the quantity of the iron ore found in various dumps or as to its classification (as finished-good or subgrade). The processed iron ore in dumps, quantified at 1,35,681.6 MT (by IBM), which quantity is not in dispute, would stand

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)

92,400 MT), so that correct categorization becomes crucial. However, we observe no dispute either as regards the quantity of the iron ore found in various dumps or as to its classification (as finished-good or subgrade). The processed iron ore in dumps, quantified at 1,35,681.6 MT (by IBM), which quantity is not in dispute, would stand

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

92 CCH 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

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

INCOME TAX OFFICER WARD-1, KATNI vs. SHRI SUDHIR KUMAR JAIN, KATNI

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

ITA 248/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Aug 2019AY 2014-15

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

INCOME TAX OFFICER, WARD-2, SATNA vs. SHRI BHASKAR BHATTACHARYA (HUF), SATNA

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

ITA 227/JAB/2018[2009-10]Status: DisposedITAT Jabalpur23 Aug 2019AY 2009-10

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

INCOME TAX OFFICER WARD-2(5), JABALPUR vs. SMT.DIMPLE SETHI, JABALPUR

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

ITA 246/JAB/2018[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

INCOME TAX OFFICER WARD-2(5), JABALPUR vs. SMT.ANURADHA UPADHYAY, JABALPUR

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

ITA 245/JAB/2018[2012-13]Status: DisposedITAT Jabalpur23 Aug 2019AY 2012-13

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1), JABALPUR vs. MAHESH KUMAR KEMTANI, JABALPUR

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

ITA 243/JAB/2018[2009-10]Status: DisposedITAT Jabalpur23 Aug 2019AY 2009-10

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

INCOME TAX OFFICER WARD 2(5), JABALPUR vs. M/S. SURESH KUMAR UPADHYAY AND SONS (HUF), JABALPUR

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

ITA 229/JAB/2018[2010-11]Status: DisposedITAT Jabalpur23 Aug 2019AY 2010-11

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D

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

68 IT(SS)A Shri Govind Prasad Pandey, Shri Sanjay Seth, No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment, C.A. and Shri 2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar, Sachin Bajpai, Jabalpur Madan Mahal, Jabalpur Advocate PAN No. ADZPP7413J M/s. Ampee Machinery Income Tax Officer Centre, Jail Road, Friends 2012-13 None Ward- Tikamgarh Colony, Tikamgarh PAN No. AAIFM1477D