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.

446 results for “section 68”+ Section 274clear

Sorted by relevance

Delhi748Mumbai649Karnataka446Bangalore208Jaipur199Ahmedabad142Kolkata96Chennai96Pune92Chandigarh73Indore51Hyderabad49Surat47Rajkot36Ranchi30Visakhapatnam29Raipur29Lucknow26Cuttack24Allahabad21Calcutta20Guwahati20Patna16Nagpur14Amritsar13Telangana12Agra11Dehradun10Cochin10Jodhpur9SC5Jabalpur4Rajasthan3Andhra Pradesh1Varanasi1

Key Topics

Addition to Income41Section 26011Section 2744Section 260A2Section 42Section 2712Section 271(1)(c)2Penalty2

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

Section 271(1)(c) is a civil liability. b) Mens rea is not an essential element for imposing penalty for breach of civil obligations or liabilities. c) Willful concealment is not an essential ingredient for attracting civil liability. 101 d) Existence of conditions stipulated in Section 271(1)(c) is a sine qua non for initiation of penalty

SRI MUNINAGA REDDY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP/25553/2018HC Karnataka12 Jul 2018

Bench: The Hon’Ble Mr.Justice B. Veerappa Writ Petition No.25553/2018 (T-It) Between:

Section 143(3)

Showing 1–20 of 446 · Page 1 of 23

...
Section 254(2)
Section 271
Section 271(1)(c)
Section 274
Section 85

68 years Residing at No.45, 3rd B Main 4th Cross, 3rd Block, Kalyan Nagar Bengaluru-560043. …Petitioner (By Smt. Vani. H, Advocate) And: The Assistant Commissioner of Income Tax Circle 6(1), Room No.732 BMTC Building, 80 Feet Road, 6th Block, Koramanagala Bengaluru-560095. ...Respondent (By Sri.K.V.Aravind, Advocate) This writ petition is filed under Articles

M/S KAVERI ASSOCIATES vs. THE ASSISTANT COMMISSIONER

In the result, the appeal is disposed of

ITA/375/2013HC Karnataka31 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 147Section 260Section 260ASection 27(1)(c)Section 271(1)(c)

274 read with Section 271(1)(c) was issued for the Assessment year 2002-03 and not for impugned assessment year 1999-00 and therefore, the notice is per se bad in law and the order of penalty passed on the basis of the aforesaid notice is without jurisdiction. It is also pointed out that in the notice, there

SHRI S P PRASAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is disposed off

ITA/170/2010HC Karnataka20 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath & The Hon’Ble Mr.Justice K.Natarajan Income Tax Appeal Nos.170 To 175 Of 2010 Between:

Section 260Section 271(1)(c)Section 274

68,500/- for the assessment year 2004-05 and Rs.5,72,000/- for the assessment year 2005-06 on the facts and circumstance of the case ? 3. Whether the Tribunal was justified in law in holding that the appellant has concealed the particulars of income or furnished inaccurate particulars of income on the facts and circumstance of the case

THE OFFICIAL LIQUIDATOR OF vs. REGISTRAR OF TRADE MARKS

CA/71/2018HC Karnataka16 Dec 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 151

274 12. In Re SreeYellama Cotton, woollen & Silk Mills Co. Ltd .; Bank of Maharashtra Ltd.; Poona Vs Official Liquidator; AIR 1969 Mys 280 13. International Shipping Ltd Vs. ChanPur Jute Co. Ltd; (1982) 52 Com Cas 121 14. Union of India &Anr Vs. India Fisheries Pvt. Ltd.; AIR 1966 SC 35 15. Life Insurance Corporation Of India Vs. M/s Asia

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 24 of Limited Liability Partnership Act (hereinafter referred to as 'L.L.P. Act') when a persons seized to be a partner of the limited liability partnership in accordance with agreement with the other partner or in the absence of 84 agreement with other partners as to cessation of being a partner by giving a notice in writing

THE COMMISSIONER OF INCOME TAX vs. M/S.GAYATHRI ENTERPRISES

ITA/274/2004HC Karnataka04 Jul 2012

Bench: B.MANOHAR,D.V.SHYLENDRA KUMAR

Section 260Section 260ASection 45

274 of 2004, holding that a cross objection is not tenable in an appeal under section 260A of the Act. Even otherwise, the assessee having come up with a separate appeal in respect of the very questions by filing ITA No 68

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

68 - against the assessee and seized goods having been released in favour of the assessee, notice could be issued under Section 153C of the Act to file returns for six years. The stand of the Revenue therein was that the Assessing Officer could still proceed under Section 153A of the Act in order to find out the source

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

68 - against the assessee and seized goods having been released in favour of the assessee, notice could be issued under Section 153C of the Act to file returns for six years. The stand of the Revenue therein was that the Assessing Officer could still proceed under Section 153A of the Act in order to find out the source

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

68 - against the assessee and seized goods having been released in favour of the assessee, notice could be issued under Section 153C of the Act to file returns for six years. The stand of the Revenue therein was that the Assessing Officer could still proceed under Section 153A of the Act in order to find out the source

KHALEEL AHMED K R vs. STATE OF KARNATAKA

WP/27674/2012HC Karnataka21 Jun 2016

Bench: B.VEERAPPA,K.NATARAJAN

274, 323, 313, 322, 285, 157, 116, 308, 315, 297, 324, 73, 63, 42, 60, 578, 284, 283, 271, 34, 436, 434, 464, 440, 57, 68, 69 & 74; Sri Deshraj, Adv. for R-426, 432, 435, 32, 33, 36, 44, 47, 48, 50, 52, 54, 55, 56, 62, 67, 70, 76, 110, 111, 142, 237 & 247; Sri A.Nagarajappa

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

S RANGASWAMY NAIK vs. B R RAVIKANTHE GOWDA

Accordingly, these writ petitions are dismissed

WP/26731/2009HC Karnataka19 Apr 2013

Bench: B.MANOHAR,N.KUMAR

274. Only 10 persons were recruited under the aforesaid notifications and 81 posts remained vacant. It is that 81 vacancies which were freezed and converted as the vacancies to be filled by promotees and accordingly these petitioners were promoted to the said posts. Some of the respondents to the Writ Petitions preferred Application Nos. 6997 & 6999 to 7003/2001 and Application

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

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

RAMA vs. STATE OF KARNATAKA

WP/27625/2019HC 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

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

WP/235/2018HC 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