BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

8 results for “section 68”+ Section 115clear

Sorted by relevance

Delhi1,181Mumbai1,007Karnataka514Bangalore339Ahmedabad228Jaipur207Chennai197Hyderabad144Kolkata114Chandigarh109Pune83Cochin78Surat68Indore61Calcutta56Amritsar47Raipur46Telangana42Guwahati39Cuttack38Visakhapatnam29Ranchi28Rajkot27Nagpur27Lucknow25SC14Allahabad12Varanasi8Jodhpur8Jabalpur6Patna6Panaji6Dehradun5Rajasthan5Agra4Orissa4Uttarakhand1Andhra Pradesh1Kerala1

Key Topics

Section 143(3)10Section 145(3)9Section 688Addition to Income8Section 133A6Section 115B4Section 2634Section 143(2)3Section 1153Survey u/s 133A

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

ITA 135/JODH/2023[2020-21]Status: DisposedITAT Jodhpur09 Oct 2023AY 2020-21

Bench: The Date, The Appeal Is Finally Heard.”

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

section 68 of the Act. We have reproduced relevant part of Para 7 of the judgement of Tribunal: “7. ……It has also proved the capacity of the creditors by showing that the amounts were received by the assessee by account payee cheques drawn from bank accounts of the creditors and the assessee is not expected to prove the genuineness

BANSI LAL KUMHAR,UDAIPUR vs. ACIT CIRCLE-2, UDAIPUR

ITA 43/JODH/2024[2017-18]Status: DisposedITAT Jodhpur29 Sept 2025AY 2017-18
3
Undisclosed Income2
Comparables/TP2
Section 115B
Section 143(3)
Section 234A
Section 68

68 of the Act and charge tax rates under section 115 BBE of the act\nwithout appreciating the material

SITA DEVI CHOUDHARY,AHORE JALORE vs. INCOME TAX OFFICER, JALORE

In the result, stands allowed

ITA 115/JODH/2024[2017-18]Status: DisposedITAT Jodhpur24 Jun 2025AY 2017-18

Bench: The Cit(A) Challenging The Additions Made By The Ao. The Ld.Cit(A) Upheld Both The Additions Made By Observing-

Section 143(3)Section 250Section 68Section 69A

section 68 as under – (28) That another fact is that the H That another fact is that the Hon’ble Commissioner Appeal while passing order on’ble Commissioner Appeal while passing order had duly acknowledged that copies of confirmation of accounts was duly furnished but had duly acknowledged that copies of confirmation of accounts was duly furnished

RAIS AHMED MEWAFAROSH,DUNGARPUR vs. DCIT, CENTRAL CIRCLE-2 UDAIPUR, UDAIPUR

In the result both these appeals are partly allowed

ITA 639/JODH/2024[2019-20]Status: DisposedITAT Jodhpur27 May 2025AY 2019-20

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 115Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)

115 BBE is not applicable because the provisions of section 115BBE are specific provisions which are applicable only in the instances where additions have been made either under section 68

RAIS AHMED MEWAFAROSH,DUNGARPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result both these appeals are partly allowed

ITA 638/JODH/2024[2018-19]Status: DisposedITAT Jodhpur27 May 2025AY 2018-19

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 115Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)

115 BBE is not applicable because the provisions of section 115BBE are specific provisions which are applicable only in the instances where additions have been made either under section 68

VINAY MITTAL,SRIGANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR

The appeal of the Assessee is partly allowed for statistical purposes

ITA 382/JODH/2024[2020-21]Status: DisposedITAT Jodhpur26 Feb 2026AY 2020-21

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevinay Mittal Income Tax Officer, 3, J Block, Sriganganagar (Raj.) Ward No. -1, Ward No. 1 Keshrisinghpur Sriganganagar Sriganganagar Pan No. Avopm6894P Assessee By Shri Virendra Jain, Advocate (Physical) Revenue By Shri P.M. Mirdha, Addl. Cit- Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As The Nfac/ Cit (A)] Dated 22.03.2024 With Respect To Assessment Year 2020-21. 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

Section 142(1)Section 144Section 145Section 145(3)Section 234ASection 250Section 280Section 44ASection 68

68 read with Section 115 BBE of the Income Tax Act under the head of income from other sources

SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 25/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

Section 115Section 131Section 143(3)Section 263

section 115 BBE prohibiting the set off of any type of loss was inserted by Finance Act 2016. It was held in CUT (Mumbai) V Essar Technology Limited the Supreme Court mentioned that wing of the government has been vested with plenary power to decorate whether an amendment to operate prospectively or retrospectively . Further in general observation the legislature

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

ITA 482/JODH/2018[2012-13]Status: DisposedITAT Jodhpur01 Feb 2021AY 2012-13

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

Section 131

68 is deleted.” As we have already discussed this issue in detail in foregoing paragraphs of this order, therefore, in that eventuality, we do not find any reason to interfere in the order of the ld. CIT(A) qua this issue. Accordingly, we uphold the same. 15. Ground No. 4 of the appeal relates to challenging the order