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3 results for “section 68”+ Section 111Aclear

Sorted by relevance

Mumbai52Kolkata13Ahmedabad9Indore5Bangalore5Pune4Jaipur3Delhi3Nagpur3Hyderabad2Chennai2

Key Topics

Section 14A3Section 115B3Addition to Income3Section 143(3)2Section 1472Deduction2

SH. SANJAY BAIRATHI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, grounds taken by Revenue are dismissed

ITA 1343/JPR/2018[2013-14]Status: DisposedITAT Jaipur13 Jun 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)
Section 115BSection 132Section 132(4)Section 251

68, 69, 69A, 69B or 69C has to be taxed under any one of the above five heads. If such income can’t be linked to any of the first four heads as provided in section 14, it has to be assessed under the fifth head i.e. income from other sources. Section 56 (1) also provides that income

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

ITA 967/JPR/2024[2012-13]Status: DisposedITAT Jaipur09 Sept 2024AY 2012-13
For Appellant: Sh. Sarwan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 147Section 148Section 234A

Section 147/148 and laconic order of AO while rejecting\nobjections Assessee the consequential assessment Orders were liable\nto be annulled.(para16).\nPrayer: Thus in view of the above facts, circumstances and the legal\nposition of law the proceedings so initiated and assessment so passed\nmay kindly be quashed.\nGOA-2: Addition of Rs.3,82,000/-on account of cash

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 1085/JPR/2024[2018-19]Status: DisposedITAT Jaipur08 Jan 2025AY 2018-19

Bench: Him.

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 111ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 14A

111A ii. Expenditure of Personal Nature iii. Refund Claim iv. Duty Drawback 3 Agrasen Engineering Industries Pvt. Ltd. 3.1 The appellant-assessee filed return of income for AY 2018-19 on 27.07.2018, declaring total income of Rs. 11,07,21,870/- under normal provision of Income Tax Act and Rs. 11,28,92,617/- u/s 115JB