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6 results for “depreciation”+ Unexplained Investmentclear

Sorted by relevance

Mumbai475Delhi320Chennai133Bangalore120Jaipur116Kolkata77Ahmedabad75Hyderabad53Chandigarh34Pune33Indore28Raipur27Cochin24Surat21Lucknow18Nagpur17Visakhapatnam14Rajkot12Guwahati12Ranchi8Agra7Amritsar7Varanasi7Jodhpur6Cuttack6Allahabad5Telangana5Karnataka3SC3Dehradun2Jabalpur2Patna2

Key Topics

Section 143(3)11Section 686Section 56(2)(viib)6Addition to Income6Section 2635Section 10(38)3Section 115B3Section 250o2Section 40A(2)(b)2

DR. MANISH CHHAPARWAL ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 53/JODH/2022[2018-19]Status: DisposedITAT Jodhpur10 Nov 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Amit Kothari, Chartered AccountantFor Respondent: Sh. Rajesh Ojha, CIT-DR
Section 115BSection 250

unexplained income liable to be taxed u/s 115BBE. Your kind attention is invited towards the judgment of Hon'ble ITAT, n. Jodhpur in the case of Lavish Singhal, Sriganganager&Ors. v. IT vide order dated 25.5.2018, which reads as under: "13. I have heard the rival contentions and record perused. I have also carefully gone through the orders

PUSHP RAJ BOHRA,JALORE vs. PR. CIT – 1, JODHPUR, JODHPUR

In the result, appeal filed by the Assessee is allowed

Unexplained Cash Credit2
Disallowance2
ITA 374/JODH/2024[2018-19]Status: DisposedITAT Jodhpur21 Apr 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

Section 142(1)Section 143Section 143(2)Section 143(3)Section 263

unexplained money u/s 69A of the IT Act & to be taxed at special rate u/s 115BBE of the IT Act, 1961. Which resulted in under charge of tax and interest having total tax effect of Rs.58,50,128/-." 8.1 The Ld. AR contended that the assessee submitted detailed reply before the PCIT on the issue raised in show-cause notice

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

ITA 755/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 131Section 143(3)Section 44Section 68Section 69Section 69A

investment in share capital fo Rs. 99,00,000/- having been made through the bank account were also scrutinized and accepted. The Department, having accepted the facts of amounts deposited and transferred to the assessee company of Rs. 1,30,00,000/-, was precluded in taking a different stand of treating these amounts unexplained in the hands of the assessee

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 330/JODH/2023[2015-16]Status: DisposedITAT Jodhpur19 Dec 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)

investment in equity shares are accumulated from the directors and son of director. So, the addition in related to contravening of section 56(2) is not justified. Accordingly, we set aside the appeal order. Accordingly, the ground no. 2 of the assessee is allowed. 9. Ground No. 1 and 3 are general in nature. 10. In this appeal, the assessee

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 329/JODH/2023[2014-15]Status: DisposedITAT Jodhpur19 Dec 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250oSection 40A(2)(b)Section 56Section 56(2)(viib)

investment in equity shares are accumulated from the directors and son of director. So, the addition in related to contravening of section 56(2) is not justified. Accordingly, we set aside the appeal order. Accordingly, the ground no. 2 of the assessee is allowed. 9. Ground No. 1 and 3 are general in nature. 10. In this appeal, the assessee

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

ITA 56/JODH/2024[2014-15]Status: DisposedITAT Jodhpur22 Aug 2025AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

investment in shares and brokers account APB pages 38 to 39; (3) broker note for sale of shares during the year from Suresh Rathi Securities Pvt Ltd APB pages 40 to 56. The assessee purchased shares through banking channel on 09/03/2012 and the said scrip was sold in F.Y.2014-15 related to impugned assessment year. 5. Related to submission before