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15 results for “section 68”+ Section 150clear

Sorted by relevance

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Key Topics

Addition to Income15Section 133A14Section 14711Section 1489Section 139(1)9Section 153A9Section 1399Section 143(3)8Section 115B7Survey 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. For taxing loan creditors u/s 68, the assessee is required to prove: (a) Identity of creditor (b) Genuineness of transaction; and (c) Creditworthiness of creditor. Once an assessee has submitted the documents such as (i) PAN, (ii) income-tax returns of creditors, (iii) the details of bank accounts through and to which the loan amount has passed

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

In the result, stands allowed

ITA 115/JODH/2024[2017-18]Status: Disposed
7
Undisclosed Income7
Natural Justice7
ITAT Jodhpur
24 Jun 2025
AY 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

M/S. DEEPAK & COMPANY INFRA PVT. LTD. ,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANAGNAGAR

In the result, the appeal of the assessee is allowed

ITA 36/JODH/2021[2015-16]Status: DisposedITAT Jodhpur07 Sept 2021AY 2015-16
For Appellant: Sh. Rajendra Jain (Adv.) &For Respondent: Smt. Sanchita Kumar (CIT)
Section 263Section 40A(2)(b)Section 80I

150/-. 11. It was submitted that as per provisions of Section 80IA(6) of the Act and Rule 18BBE of the Income-tax Rules, deduction is available on the profit of housing or other activities, which are integral part of a highway project and for claiming deduction, the assessee has to maintain separate accounts for the said activities

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

ITA 428/JODH/2025[2014-15]Status: DisposedITAT Jodhpur29 May 2025AY 2014-15
Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153ASection 69A

150 kg silver in each of these years was\nacquired by the assessee.\n3.\nNow the assessee is in appeal before the ITAT. He has raised the following\ngrounds of appeal in ITA No.428/JODH/2025, for AY 2014-15. -\n\"1. The impugned order u/s153A of the I.T.Act, 1961 dated 09.06.2021 as well as the\naction taken and notices u/s 153A

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

ITA 429/JODH/2025[2016-17]Status: DisposedITAT Jodhpur29 May 2025AY 2016-17
Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153ASection 69A

150 kg silver in each of these years was\nacquired by the assessee.\n3.\nNow the assessee is in appeal before the ITAT. He has raised the following\ngrounds of appeal in ITA No.428/JODH/2025, for AY 2014-15. -\n\"1. The impugned order u/s153A of the I.T.Act, 1961 dated 09.06.2021 as well as the\naction taken and notices u/s 153A

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)

68 : (2010) 321 ITR 508 (Del) , (Delhi High Court); CIT vs. Sabari Enterprises (2007) 213 CTR (Kar) 269 : (2008) 2 DTR (Kar) 394 : (2008) 298 ITR 141 (Kar) (Karnataka High Court).; CIT vs. Pamwi Tissues Ltd. (2008) 215 CTR (Bom) 150 : (2008) 3 DTR (Bom) 66 : (2009) 313 ITR 137 (Bom) (Bombay High Court); CIT vs. Udaipur Dugdh Utpadak Sahakari

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)

68 : (2010) 321 ITR 508 (Del) , (Delhi High Court); CIT vs. Sabari Enterprises (2007) 213 CTR (Kar) 269 : (2008) 2 DTR (Kar) 394 : (2008) 298 ITR 141 (Kar) (Karnataka High Court).; CIT vs. Pamwi Tissues Ltd. (2008) 215 CTR (Bom) 150 : (2008) 3 DTR (Bom) 66 : (2009) 313 ITR 137 (Bom) (Bombay High Court); CIT vs. Udaipur Dugdh Utpadak Sahakari

SHRI JITENDRA OJHA ,SIROHI vs. ITO,, SIROHI

In the result appeal of assessee is allowed in terms indicated hereinabove

ITA 484/JODH/2018[Shri Jitendra Ojha ]Status: DisposedITAT Jodhpur19 Mar 2020

Bench: Shri R.C.Sharma, Accountant Mrmber Shri Jiterndra Ojha Vs The Ito, S/O Sh. Mangi Lal Ojha , Sirohi. Chhoti Brahmpuri, Sirohi.

Section 132Section 139Section 143(3)Section 147Section 148Section 148(1)Section 149Section 153Section 153ASection 153C

section, where the Assessing Officer is satisfied that " ............... Since the ld. AO had not proceeded as per the mandatory provision of law, hence the ld. CIT(A) erred in maintaining the impugned asst. order. The same may kindly be cancelled and quashed. Such action and decision ought to have been sue-moto taken

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

ITA 65/JODH/2023[2017-18]Status: DisposedITAT Jodhpur07 Aug 2023AY 2017-18

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

150 (ITAT) (Jd.) and Anand Prakash Soni Vs DCIT (2006) 101 TJ (Jd) 97 ignoring of cash flow statement was not found justified. However, there is no issue of ignoring cash flow statement in this case. Hence, this decision is not found applicable. whether the impounded diary belongs to the assessee. This is not the issue in the case

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

ITA 64/JODH/2023[2016-17]Status: DisposedITAT Jodhpur07 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

150 (ITAT) (Jd.) and Anand Prakash Soni Vs DCIT (2006) 101 TJ (Jd) 97 ignoring of cash flow statement was not found justified. However, there is no issue of ignoring cash flow statement in this case. Hence, this decision is not found applicable. whether the impounded diary belongs to the assessee. This is not the issue in the case

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

ITA 63/JODH/2023[2015-16]Status: DisposedITAT Jodhpur07 Aug 2023AY 2015-16

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

150 (ITAT) (Jd.) and Anand Prakash Soni Vs DCIT (2006) 101 TJ (Jd) 97 ignoring of cash flow statement was not found justified. However, there is no issue of ignoring cash flow statement in this case. Hence, this decision is not found applicable. whether the impounded diary belongs to the assessee. This is not the issue in the case

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

ITA 61/JODH/2023[2013-14]Status: DisposedITAT Jodhpur07 Aug 2023AY 2013-14

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

150 (ITAT) (Jd.) and Anand Prakash Soni Vs DCIT (2006) 101 TJ (Jd) 97 ignoring of cash flow statement was not found justified. However, there is no issue of ignoring cash flow statement in this case. Hence, this decision is not found applicable. whether the impounded diary belongs to the assessee. This is not the issue in the case

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

ITA 62/JODH/2023[2014-15]Status: DisposedITAT Jodhpur07 Aug 2023AY 2014-15

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

150 (ITAT) (Jd.) and Anand Prakash Soni Vs DCIT (2006) 101 TJ (Jd) 97 ignoring of cash flow statement was not found justified. However, there is no issue of ignoring cash flow statement in this case. Hence, this decision is not found applicable. whether the impounded diary belongs to the assessee. This is not the issue in the case

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

ITA 67/JODH/2023[2019-20]Status: DisposedITAT Jodhpur07 Aug 2023AY 2019-20

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

150 (ITAT) (Jd.) and Anand Prakash Soni Vs DCIT (2006) 101 TJ (Jd) 97 ignoring of cash flow statement was not found justified. However, there is no issue of ignoring cash flow statement in this case. Hence, this decision is not found applicable. whether the impounded diary belongs to the assessee. This is not the issue in the case

SHRI SHYAMSUNDAR SONI KARTA HUF,BIKANER vs. ACIT, CIRCLE,, BIKANER

In the results the appeal filed by the

ITA 66/JODH/2023[2018-19]Status: DisposedITAT Jodhpur07 Aug 2023AY 2018-19

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

150 (ITAT) (Jd.) and Anand Prakash Soni Vs DCIT (2006) 101 TJ (Jd) 97 ignoring of cash flow statement was not found justified. However, there is no issue of ignoring cash flow statement in this case. Hence, this decision is not found applicable. whether the impounded diary belongs to the assessee. This is not the issue in the case