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21 results for “section 68”+ Section 271Fclear

Sorted by relevance

Delhi26Karnataka23Mumbai22Jaipur21Ahmedabad20Hyderabad19Surat18Pune10Amritsar10Chandigarh7Rajkot4Lucknow4Indore4Visakhapatnam3Bangalore2Guwahati2Patna1Nagpur1SC1Chennai1

Key Topics

Section 20236Section 271B29Addition to Income19Deduction17Penalty17Section 271(1)15Section 271F15Section 271(1)(b)15Section 4015Section 80C

MANPHOOL SINGH,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 748/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Feb 2024AY 2014-15

Bench: The Appeal Hearing.”

For Appellant: Sh. Dev Arora (CA)For Respondent: Sh. Monisha Choudhary (Addl.CIT)
Section 143(2)Section 271B

68[or section 44BB orsection 44BBB], as the case may be, and the assessee has claimed his income to be lower than the profits or gains so deemed to be the profits and gains of his business, as the case may be, during such 69 [previous year,] ] The following clause (iv) shall be inserted after clause

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical\npurposes as indicated hereinabove

Showing 1–20 of 21 · Page 1 of 2

14
Disallowance14
Section 143(2)8
ITA 1554/JPR/2024[2014-15]Status: DisposedITAT Jaipur07 Mar 2025AY 2014-15
Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

sections": [ "271(1)(c)", "271F", "271(1)(b)", "271B", "68", "80C" ], "issues": "The primary issues were the condonation of delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical\npurposes as indicated hereinabove

ITA 1556/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16
Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F of the Act)\n| बनाम\n| The ACIT\n| Shri Shailendra Garg\n| Vs.\n| Circle-6\n| Chak 5 M, Kesrisinghpur,\n| Ganganagar - 335 027\n| Jaipur\n| स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: ACQPG 4440 E\n| प्रत्यर्थी / Respondent\n| अपीलार्थी / Appellant\n\n2\nITA NO. 7/JP/2024 AND ANOTHER\nSHAILENDRA GARG VS ACIT, CIRCLE-6, JAIPUR\nआयकरअपीलसं

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1562/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1564/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 7/JPR/2025[2011-12]Status: DisposedITAT Jaipur07 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1559/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, NCR BUILDING, STATUE CIRCLE, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1555/JPR/2024[2014-15]Status: DisposedITAT Jaipur07 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 8/JPR/2025[2011-12]Status: DisposedITAT Jaipur07 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1560/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1558/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1557/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1563/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1561/JPR/2024[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 6/JPR/2025[2012-13]Status: DisposedITAT Jaipur07 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271F 2024, Ex-parte order on the ground of delay holding that the appellant of 382 days in not failed to furnish timely filing the appeal documentary evidence in and delay not support of his claim for condoned delay in filing the appeal 1557/JP/2024 2015-16 NFAC Delhi, dated 28-05- Dismissed the appeal 152 days Appeal

TEJ SINGH SINSINWAR,JAIPUR vs. ITO WARD 1(2), ALWAR

In the result, appeal of the assessee is allowed

ITA 1100/JPR/2024[2011-12]Status: DisposedITAT Jaipur21 Jan 2025AY 2011-12
For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 142(1)Section 144Section 147Section 148Section 250

271F for not filing\nof 1 T Return, which was served on the assessee by registered post.\nIt is explicitly stated in the remand report that as per the information available on\nITS received by bank, the assessee had deposited Rs.5,17,980/- on 26.08.2010.\nRelevant para reads as under:\nc.\nd.\nHowever, the finding of the assessing officer noted

RAVINDRA GAUR,JAIPUR vs. ITO WD 6(3), JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 673/JPR/2023[2015-16]Status: DisposedITAT Jaipur19 Feb 2024AY 2015-16

Bench: Him. Appellant Prays That Holding The Order Of Id. Ao As Legal & Correct Despite The Fact That The Residential Status Of Appellant Was A Non-Resident Indian (Nri) During The Relevant Financial Year Is Most Unjust & Unwarranted. Therefore, The Order Of Ld. Cit(A)/Nfac Deserves To Be Quashed.

For Appellant: Shri Anoop Bhatia (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a
Section 142(1)Section 147Section 148Section 148ASection 68

68 read with the section 11588E as discussed above in the order for the year under consideration the assessee is liable to pay penalty u's 271 (1)(c) on the aggregate amount of Rs. 86,00,000/- for which separate proceedings are being initiated. Being not filing

INCOME TAX OFFICE, WARD-6(2), JAIPUR, JAIPUR vs. MEDICAL DESIGNS INDIA PVT. LTD., JAIPUR

ITA 236/JPR/2024[2011-12]Status: DisposedITAT Jaipur27 Sept 2024AY 2011-12
For Appellant: Shri Ratan Lal Goyal (C.A.) &For Respondent: Shri Arvind Kumar (CIT)
Section 127Section 142(1)Section 144Section 147Section 148

section 148A(b), impugned order and\nconsequential notice were to be set aside.\nFrom the above discussion it is clear that the alleged property in question for the\nreassessment was sold by the appellant and not purchased by the appellant.\nTherefore, the ground raised by the appellant is hereby allowed.\n6. In the result, the appeal is Allowed

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 528/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. G. M. MehtaFor Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 195Section 195(1)Section 271CSection 40Section 9(1)(vi)

271F and so on of the 1.T. Act are independent of the quantum appeal and therefore provision of section 275(1)(c) of the Act is applicable and not the provision of section 275(1)(a), if at all the penalty is initiated in the assessment order. The appellant has rightly pointed out that limitation of penalty

SMT. PUSHPA JOSHI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, appeal of the assessee is allowed

ITA 963/JPR/2017[2007-08]Status: DisposedITAT Jaipur07 Oct 2019AY 2007-08
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri J.C. Kulhari (JCIT)
Section 139(1)Section 143(2)Section 143(3)Section 148Section 153A

68,610/- made by ld.AO deserves to be deleted. 3.1 That, Id. CIT(A) erred in confirming the action of Id.AO in not providing the deduction on account of cost of construction carried out during the period Oct.1985 to Oct.1986 and during the period Oct.1993 to Nov.1996 in phased manner, and which was duly shown in two valuation reports furnished