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.

6 results for “section 68”+ Section 133A(5)clear

Sorted by relevance

Mumbai951Delhi890Jaipur390Bangalore331Hyderabad200Kolkata198Chennai153Surat133Chandigarh116Indore112Pune101Visakhapatnam99Ahmedabad94Rajkot82Guwahati40Cochin38Patna30Raipur30Nagpur29Amritsar27Jodhpur27Lucknow23Agra21Cuttack14Allahabad14Ranchi13Jabalpur8Karnataka6Varanasi5Telangana2Panaji2SC2Calcutta2Uttarakhand1K.S. RADHAKRISHNAN A.K. SIKRI1Dehradun1

Key Topics

Section 2609Section 133A5Section 260A5Survey u/s 133A5Section 143(2)4Section 50C3Section 143(3)3Section 194J3Section 115B3Addition to Income

REKHA KRISHNARAJ vs. THE INCOME TAX OFFICER

The appeal is dismissed accordingly

ITA/811/2009HC Karnataka13 Mar 2013

Bench: B.MANOHAR,N.KUMAR

Section 133ASection 144Section 144ASection 260Section 44ASection 68

68 of the Income Tax Act, 1961 (for short hereinafter referred to as the `Act') is not attracted to the facts of the case. 2. The assessee is the proprietrix of M/s.Krishna Hardware, Hospet, which was started from April, 1996. The capital investment was of Rs.50,000/-. A survey under Section 133A of the Act was conducted on 29th

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

3
TDS2
Disallowance2

The appeal stands dismissed

ITA/166/2025HC Karnataka20 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 115BSection 133ASection 143(2)Section 260Section 260A

5. As regards addition of Rs.24,00,000/-: 5.1. The Learned Commissioner (Appeals) is not justified in upholding the action of the Assessing Officer - 13 - ITA No. 166 of 2025 in making addition of Rs.24,00,000/-representing cash deposit as unexplained cash credit under section 68, when the conditions of the said section are not satisfied

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S FIBRES AND FABRICS INTERNATIONAL PVT. LTD.,

In the result, we do not find any merit in this

ITA/542/2016HC Karnataka17 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(2)Section 143(3)Section 147Section 148Section 260Section 260A

5. Learned counsel for the revenue submitted that proceeding for re-assessment were initiated under Section 147 of the Act, which was in existence at relevant point of time and the proceeding for re- assessment could be invoked provided the Assessing Officer had reason to believe that any income chargeable to tax had escaped assessment. It is further submitted

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

133A of the Act and information was collected under Section 133(6) of the Act. The statutory returns, which were filed by the assessee, when compared with the stock position reflected in Form 3(c)(b) disclosed a difference of 3,01,240 metric tons. On 27.02.2006, a 14 notice under Section 148 of the Act was issued

V.S. CHANDRASHEKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the first substantial question of law is

ITA/70/2015HC Karnataka02 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 133ASection 142(1)Section 143(2)Section 260Section 260ASection 50C

133A of the Act was carried out in the premises of the assessee on 07.07.2010. The assessee filed the return of income on 15.10.2010 declaring a total income of Rs.3,00,75,130/-. The case of the assessee was selected for scrutiny and notice under Section 143(2) 4 was issued on 19.01.2011. The questionnaires under Section

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S GULBARGA ELECTRICITY SUPPLY COMPANY LTD.

Accordingly, appeal of Revenue is dismissed

ITA/200003/2014HC Karnataka09 Aug 2016

Bench: B.VEERAPPA,VINEET KOTHARI

Section 133ASection 143(3)Section 194CSection 194JSection 201(1)Section 260Section 32Section 40

133A of the ‘Act’, found that there were instances where assessee had made payment of transmission charges to KPTCL and State Load Dispatching Centre (‘SLDC’ for short), an arm of KPTCL, without deducting tax at source thereon. The 4 authorities of the Revenue were of the view that payment for using the transmission lines for transmission of power generated