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3 results for “section 68”+ Section 36Aclear

Sorted by relevance

Ahmedabad45Mumbai8Kolkata5Delhi4Hyderabad3Jaipur3Pune3Telangana2Amritsar2Karnataka2Jodhpur1SC1Bangalore1

Key Topics

Section 143(3)3Section 683Section 143(2)3Section 153A3Addition to Income3Section 1472Section 1482Cash Deposit2

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue is dismissed

ITA 53/JPR/2022[2012-13]Status: DisposedITAT Jaipur24 Aug 2022AY 2012-13
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 132Section 143(2)Section 143(3)Section 153ASection 68

section 68 for share subscription by various shareholders and Rs. 5,95,00,000/- taken by the assessee as unsecured loans and the same was also added u/s. 68 of Act. The ld. AR of the assessee also filed a detailed paper book containing 273 pages wherein he has submitted all the relied upon evidence such as submission made

SHOBHA TOMAR,JAIPUR vs. DCIT, C.C.1, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

ITA 373/JPR/2024[A.Y. 2017-18]Status: DisposedITAT Jaipur01 Jul 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri G. M. Mehta, CAFor Respondent: Shri Anoop Singh, Addl. CIT
Section 115BSection 143(2)Section 143(3)Section 145(3)Section 44ASection 68

68 of I.T. Act. In first appeal, ld. CIT(A) sustained addition of Rs.80,96,000/- and allowed relief of remaining addition of Rs.19,00,000/-. GROUNDS OF APPEAL: GROUND No. (1): Ld. CIT(A), has erred in law and on facts in sustaining addition of Rs.80,96,000/- out of total addition of Rs.99,96,000/- for the deposits

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

68 taxmann.com 298 (Kerala), the Kerala High Court held\r\nthat a return filed by assessee beyond period stipulated under section 139(1) or\r\n139(4) or under section 142(1) or section 148 can also be accepted and acted\r\nupon for entertaining claim raised under section 80P provided further\r\nproceedings in relation