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37 results for “section 68”+ Section 271bclear

Sorted by relevance

Chennai66Mumbai46Jaipur37Hyderabad28Karnataka21Ahmedabad20Kolkata17Rajkot15Pune12Indore11Delhi11Bangalore9Surat8Dehradun8Cochin7Chandigarh4Lucknow4Patna3Nagpur2SC2Jabalpur1

Key Topics

Section 271B54Section 20236Section 153A30Penalty27Addition to Income26Deduction16Section 271(1)15Section 271F15Section 271(1)(b)15Section 40

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

271B is reads as under: “If any person fails to get his accounts audited in respect of any previous year or years relevant to an assessment year or furnish a report of such audit as required under section 44AB, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum equal to one-half

URBAN IMPROVEMENT TRUST,NEAR CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Showing 1–20 of 37 · Page 1 of 2

14
Section 80C14
Disallowance14
ITA 291/JPR/2021[2008-09]Status: DisposedITAT Jaipur19 Apr 2022AY 2008-09
For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

68 lakhs. 4. The Assessing Officer issued show cause notice u/s 271B of the Act to the assessee for the default of not getting its accounts audited and has violated of the provisions of section

URBAN IMPROVEMENT TRUST,NEAR CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 289/JPR/2021[2006-07]Status: DisposedITAT Jaipur19 Apr 2022AY 2006-07
For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

68 lakhs. 4. The Assessing Officer issued show cause notice u/s 271B of the Act to the assessee for the default of not getting its accounts audited and has violated of the provisions of section

URBAN IMPROVEMENT TRUST,NEAR CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 290/JPR/2021[2007-08]Status: DisposedITAT Jaipur19 Apr 2022AY 2007-08
For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

68 lakhs. 4. The Assessing Officer issued show cause notice u/s 271B of the Act to the assessee for the default of not getting its accounts audited and has violated of the provisions of section

URBAN IMPROVEMENT TRUST,NEAR CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 292/JPR/2021[2009-10]Status: DisposedITAT Jaipur19 Apr 2022AY 2009-10
For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

68 lakhs. 4. The Assessing Officer issued show cause notice u/s 271B of the Act to the assessee for the default of not getting its accounts audited and has violated of the provisions of section

URBAN IMPROVEMENT TRUST,CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI, DELHI

In the result, the appeal of the assessee is allowed

ITA 287/JPR/2021[2003-04]Status: DisposedITAT Jaipur19 Apr 2022AY 2003-04
For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

68 lakhs. 4. The Assessing Officer issued show cause notice u/s 271B of the Act to the assessee for the default of not getting its accounts audited and has violated of the provisions of section

URBAN IMPROVEMENT TRUST,CAD CIRCLE vs. NATIONAL FACELESS APPEALS CENTRE, DELHI

In the result, the appeal of the assessee is allowed

ITA 288/JPR/2021[2005-06]Status: DisposedITAT Jaipur19 Apr 2022AY 2005-06
For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 12ASection 142(1)Section 144Section 250Section 254Section 271BSection 273BSection 44ASection 9

68 lakhs. 4. The Assessing Officer issued show cause notice u/s 271B of the Act to the assessee for the default of not getting its accounts audited and has violated of the provisions of section

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

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

SHRI SOHAN NATH,AJMER vs. INCOME TAX OFFICER, AJMER

ITA 888/JPR/2017[2013-14]Status: DisposedITAT Jaipur06 Mar 2019AY 2013-14

Bench: The Date Of Hearing.”

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. Roshanta Meena (JCIT)
Section 139(1)Section 142(1)Section 271BSection 273BSection 44A

271B of the Act of Rs. 68,944/-. The penalty so imposed by the AO and confirmed by the ld. CIT(A) being totally contrary to the provisions of law and facts kindly be deleted in full. 4. The appellant prays your honour indulgences to add, amend or alter of or any other grounds of the appeal on or before

SHRI RAI SINGH SIHAG,JAIPUR vs. INCOME TAX OFFICER, WARD-3-1, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 441/JPR/2019[2007-08]Status: DisposedITAT Jaipur15 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 441/Jp/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, Cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. Pan No.: Bgvps 4485 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta & Shri S.L. Jain (Advs.) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 13/07/2017 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. The Reasons For Reopening Of The Assessment Not Valid :- That On The Facts & In The Circumstances Of The Case Ld. Ao Has Grossly Erred In Law & Facts In Invoking Action U/S 147.The Notice For Reassessment Is So Hastily Issued Without Examining The Correct Factual & Legal Position. The Action For Reassessment Is Often Made Without Application Of Mind Fairly & Objectively The Ao. Lakhmani Mewal Das 103 Itr 437 (Sc)

For Appellant: Shri Ashok kr. Gupta &For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 143(2)Section 147Section 148Section 151Section 234ASection 68

68 of the Act of Rs. 10,53,700/- lacs were made on account of the fact that the amount of Rs. 10,53,700/- lacs were deposited in the bank account and the assessee had filed to explain the source of cash deposits. 4. Being aggrieved by the order of the A.O., the assessee carried the matter before

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

271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date

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

271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date

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

271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date

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

271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date

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

271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date

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

271B 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\nनिर्धारिती की ओरसे / Assesseeby : Shri Prasant Daga, CA\nराजस्व की ओरसे / Revenue

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

271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date

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

271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date

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

271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date

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

271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@Date