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440 results for “section 68”+ Section 245clear

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Key Topics

Addition to Income47Section 42Section 2452Section 245D(4)2Section 1562

RNS INFRASTRUCTURE LIMITED vs. INCOME TAX SETTLEMENT COMMISSIONER

In the result, writ petitions are allowed

WP/46275/2016HC Karnataka07 Dec 2016

Bench: The Hon’Ble Mr. Justice L. Narayana Swamy Writ Petition Nos.46275-46289 Of 2016 (T-It)

Section 132Section 139Section 153ASection 156Section 245Section 245DSection 245D(4)Section 271(1)(C)

245-D(1) of the 5 Act so as to proceed with it. After considering the report of the respondent No.2, respondent No.1 passed an order under Section 245D(2C) of the Act on 3rd April 2014 holding that the application of the petitioner is not invalid. 5. Aggrieved by the said order, respondent No.2 filed writ petition No.44007

Showing 1–20 of 440 · Page 1 of 22

...

THE PR. COMMISSIONER OF INCOME TAX-2 vs. M/S LTI MINDTREE LTD

ITA/147/2024HC Karnataka04 Sept 2025

Bench: JAYANT BANERJI,S.G.PANDIT

Section 10ASection 115JSection 143(2)Section 143(3)Section 260

68,310/- under Section 115JB of the Act. The case was selected for scrutiny and notice under Section 143(2) of the Act was issued on 01.09.2015. The assessment was concluded under Section 143(3) by making certain additions/disallowances to the total income. On conclusion of the assessment, the claim of depreciation of Rs.28,67,245

COMMISSIONER OF INCOME TAX vs. M/S PRIMAL PROJECTS (P) LTD

In the result, the appeal fails and is hereby

ITA/196/2011HC Karnataka10 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260ASection 80I

68,51,429/- under Section 80IA(4)(iii) of the Act. The assessing authority by an order dated 26.10.2004 disallowed the claim of the assessee on the ground that the assessee has not complied with the mandatory conditions stipulated in the scheme framed by the Central Government viz., Industrial Parks Scheme, 2002 (hereinafter referred to as 'the scheme

SRI. B.V.SAMPATH vs. THE COMMISSIONER OF INCOME TAX

In the result, the appellant shall

WP/40842/2017HC Karnataka09 Oct 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 220(2)Section 234ASection 245Section 249(4)(a)

68 YEARS No.16, 28TH CROSS, GEETHA COLONY JAYANAGAR 4TH BLOCK, BENGALURU-560019. …PETITIONER (BY SRI. ANAND KUMAR M, ADV.,) AND: 1. THE COMMISSIONER OF INCOME TAX (APPEALS-II), BENGALURU-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), BENGALURU-560001. 3. THE TAX RECOVERY OFFICER (CENTRAL) 3RD FLOOR, CENTRAL REVENUE BUILDING QUEEN’S ROAD, BANGALORE-560001. …RESPONDENTS

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WTA/1/2019HC Karnataka04 Mar 2020

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

Section 81

Section 81(3) of R.P. Act which is detailed as under: 68 i) Date of Election Petition in presentation form, index, mentioned as 6.7.2019 whereas date mentioned in synopsis, verification of petition, verifying affidavit and affidavit in support of allegation of corrupt practices is mentioned as 5.7.2019, ii) The presentation form, index, page Nos.2 and 3, 58 to 68

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

ITA/53/2024HC Karnataka05 Jun 2025

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40

68 taxmann.com 148 (Karnataka)]; - 14 - ITA No.53 of 2024 iv. CIT and anr. -Vs.- Sun Microsystems India Pvt. Ltd. (Order dated 06.04.2015 passed by this Court in ITA No. 203/2009); v. CIT -Vs.- Chemsworth Pvt. Ltd. [(2020) 119 taxmann.com 358 (Karnataka)]; vi. ACIT -Vs.- Marico Ltd. [(2020) 117 taxmann.com 244 (SC)]; vii. JCIT -Vs.- Cognizant Technology Solutions India

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

245 ITR 272 (SC), wherein the Hon’ble Supreme Court took the view that all the order passed could be subject of reference to the High Court. It 45 could not have therefore meant that direct appeals to the High Court should have limited jurisdiction. 42.The appeal is preferred by the appellant/revenue to the High Court

COMMISSIONER OF INCOME TAX vs. M/S UNITED SPIRITS LTD (IN THE CASE OF CENTRAL

ITA/124/2012HC Karnataka23 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 96

68 9 (1986) 3 SCC 567 10 (1987) 1 SCC 204 71 all High Courts and Sub-ordinate Courts. But these principles are to be examined in the light of the facts and circumstances of the present case on hand. With due respect, we are of the view that the judgment cited in Uttam (supra) has no application

ULTRATECH CEMENT LIMITED vs. THE STATE OF KARNATAKA AND ORS

WA/200056/2021HC Karnataka22 Dec 2022

Bench: S.R.KRISHNA KUMAR,K S HEMALEKHA

Section 4

68 of 1984 was made and based on the same, a demand for Rs.11,78,588.40/- was raised by the KIADB on the Appellant on 30.12.1992 and 02.10.1993, which was challenged by the Appellant in W.P.No.8707/1993, which was dismissed by a learned Single Judge of this Court. - 57 - (v) Appellant preferred Writ Appeal No. 4321/1998 and the judgement

SATISH N vs. STATE OF KARNATAKA

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

Section 93 of the Act, namely "a canvasser…solicits the customer for such vehicle (public service vehicle) ”. Therefore, an aggregator is covered under Section 93 of the Act. 53. Of course, Mr. Sajan Poovayya, the learned Senior counsel, has argued that an aggregator does not go on to the road to solicit customers. But in the Digital

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Section 8 of the Act provides for the authorities of the School which are five in number. Section 18 of the Act which deals with authorities and Officers of the School etc., states that the authorities of the School and their composition, powers, functions and other matters relating to them, the officers of the School and their appointment

KHALEEL AHMED K R vs. STATE OF KARNATAKA

WP/27674/2012HC Karnataka21 Jun 2016

Bench: B.VEERAPPA,K.NATARAJAN

68 - 437. Abdul Ahmed C/o Vishwas Metal Works Katchi Masjid Building, Azizuddin Road, Bandur, Mangalore-575 001. 438. Girish S. D.No.3, 1st Main, 3rd Cross 3rd Block, 3rd Phase, Near Apex Bank Basavesharanagar, Bangalore-560 079. 439. Puttamadaiah S/o Madaiah Alias Sannaiah Hosakukkur, Talkad Hobli T.N.Pura Taluk, Mysore District-571 122. Post: Asst. Commandants 440. Ramakrishna Dehalli Post, Yallapur

BORALINGAIAH vs. STATE OF KARNATAKA

WP/33339/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

WP/15270/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

R NAGARATHNA vs. STATE OF KARNATAKA

WP/8187/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

WP/29668/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

WP/36324/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI B S PATIL vs. THE STATE OF KARNATAKA

WP/23435/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

P. D. PONNAPPA vs. STATE OF KARNATAKA

WP/12975/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

WP/8176/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER