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6 results for “section 68”+ Section 124clear

Sorted by relevance

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Key Topics

Section 1398Section 1485Section 2635Addition to Income5Section 143(3)4Section 143(1)(a)4Section 142(1)3Section 143(1)3Deduction3Disallowance

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 Income Tax Act without any reasonable basis.….The assessee has produced details like copy of PAN card, copy of return of income, balance sheet with all the annexures and copy of bank accounts before the Assessing Officer. If there was any doubt, the Assessing Officer should have made further investigation. Once the initial burden

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

ITA 417/JODH/2025[2012-13]Status: Disposed
3
Section 143(2)2
Set Off of Losses2
ITAT Jodhpur
26 Jun 2025
AY 2012-13
For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Ajey Malik, CIT-DR
Section 132Section 132(4)Section 143(3)Section 153Section 153ASection 68

section 153 A of the\nAct date 06/08/2021 for AY 2013-14 to 2018-19 & U/s 143(3) of the Act for AY 2019-\n20, date of order 30/09/2021.\n2.\nThe brief facts of the case are that the assessee is an individual and filed the\nreturn of income declaring total income of Rs. 79,79,410/- on 30/10/2019

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

ITA 136/JODH/2023[2014-15]Status: DisposedITAT Jodhpur02 Aug 2023AY 2014-15
Section 133ASection 143(1)Section 143(3)Section 148Section 234B

124 (SC)[28-03- 1995] held as under- "It is, no doubt, true that in all cases in which a receipt is sought to be taxed as income, the burden lies on the department to prove that it is within the taxing provision and if a receipt is in the nature of income, the burden of proving that

HITKARI AND SWARAJ ENTERPRISES PRIVATE LIMITED,BARMER vs. PR. CIT-1, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 61/JODH/2022[2016-17]Status: DisposedITAT Jodhpur24 Jan 2023AY 2016-17

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

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

68 case laws quoted by the ld. Pr. CIT 69. It is abundantly clear from the above judgement of Hon’ble Delhi High Court that if the Assessing Officer fails to make a disallowance as per the provisions of Section 14A of the Act, the said assessment order will be an erroneous one and prejudicial to the interest

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

ITA 108/JODH/2023[2018-19]Status: DisposedITAT Jodhpur21 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

124(Mum) Mehra Eyetech Private Ltd. Vs. ACIT (2022) 65 CCH 722 (Mum) KA Hospitality Private Ltd. Vs. ITO (2022) 65 CCH 724 (Mum) Jasbir Singh Kaberwal Vs. Assistant Director of Income Tax (2022) 197 ITD 299 (Mum) Della Adventure and Resorts Pvt. Ltd. Vs. National Faceless Appeal Centre (NFAC) (Mum) Ernst & Young Merchant Banking Services LLP Vs. ADIT

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

ITA 109/JODH/2023[2019-20]Status: DisposedITAT Jodhpur21 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

124(Mum) Mehra Eyetech Private Ltd. Vs. ACIT (2022) 65 CCH 722 (Mum) KA Hospitality Private Ltd. Vs. ITO (2022) 65 CCH 724 (Mum) Jasbir Singh Kaberwal Vs. Assistant Director of Income Tax (2022) 197 ITD 299 (Mum) Della Adventure and Resorts Pvt. Ltd. Vs. National Faceless Appeal Centre (NFAC) (Mum) Ernst & Young Merchant Banking Services LLP Vs. ADIT