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11 results for “section 68”+ Section 273Bclear

Sorted by relevance

Mumbai35Ahmedabad26Delhi23Karnataka21Surat16Jaipur11Chennai11Bangalore11Hyderabad11Kolkata9Nagpur7Cochin7Rajkot6Pune4Jabalpur3Cuttack3Chandigarh2Indore1Allahabad1Varanasi1

Key Topics

Section 271B38Section 912Penalty11Section 44A10Section 271D9Section 142(1)7Section 273B7Natural Justice7Section 2506Section 144

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

SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

6
Limitation/Time-bar4
Deduction2
ITA 572/JPR/2023[2010-11]Status: Disposed
ITAT Jaipur
19 Dec 2023
AY 2010-11

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

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt Monisha Chaudhary (Addl. CIT)
Section 133(6)Section 147Section 269SSection 271D

section 273B of the Act as held in various decision referred supra. The case laws relied by Ld. CIT(A) are not relevant in as much as the first four cases are with reference to the addition u/s 19 Sh. Ashok Kumar Porwal vs. JCIT 68

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 44AB of the IT Act 1961. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(E). Before

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 44AB of the IT Act 1961. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(E). Before

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 44AB of the IT Act 1961. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(E). Before

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

In the result, the appeal of the assessee is allowed

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 44AB of the IT Act 1961. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(E). Before

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 44AB of the IT Act 1961. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(E). Before

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 44AB of the IT Act 1961. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(E). Before

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)

273B (P.B. pages 131 to 142). (3) Hathway C. Net (P) Ltd. Vs. TRO (2018) 192 TTJ (Mumb 'F') 497 : Assessee in default- limitation for passing order under section 201(1) / 201 * (1A) . Show- cause notice having been issued on 23rd September 2003. Order passed u/s. 201(1) / 201 * (1A) on 28th March 2011 was barred by limitation

KANHIAYA LAL SAIN,JAIPUR vs. JCIT RANGE-7 JAIPUR, JAIPUR

In the result, the Appeals of the appellant stands allowed with no orders as to costs

ITA 1022/JPR/2024[2010-11]Status: DisposedITAT Jaipur25 Sept 2024AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 271Section 271DSection 271E

68—Transaction was carried out with father of assessee—Provision of s. 269SS was brought under statue to discourage assessee to justify their unaccounted money—However, in case on hand, there was no allegation that assessee had introduced unaccounted money in his business—Thus, keeping in view object of provision of s. 269SS, cash transaction which was genuine could

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

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 the date of hearing