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5 results for “section 68”+ Section 17Aclear

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Key Topics

Section 6810Section 2636Addition to Income5Section 143(3)4Section 2504Section 1472Section 1482Section 153A2Section 69C2Reopening of Assessment

SUBODH CHANDRA DAS,HOOGHLY vs. I.T.O.,WARD-23(3), HOOGHLY

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

ITA 2246/KOL/2019[2011-12]Status: DisposedITAT Kolkata04 Mar 2020AY 2011-12

Bench: Sri J. Sudhakar Reddy, Hon’Ble) Ita No. 2246 & 2247/Kol/2019 Assessment Years: 2011-12 & 2012-13

Section 147Section 148Section 250Section 68

17A of the Form 3CD, the Auditor himself accepted the fact that the assessee has made certain Form 3CD, the Auditor himself accepted the fact that the assessee has made certain Form 3CD, the Auditor himself accepted the fact that the assessee has made certain payments in cash by violation of section

SUBODH CHANDRA DAS,HOOGHLY vs. I.T.O.,WARD-23(3), HOOGHLY

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

2
ITA 2247/KOL/2019[2012-13]Status: DisposedITAT Kolkata04 Mar 2020AY 2012-13

Bench: Sri J. Sudhakar Reddy, Hon’Ble) Ita No. 2246 & 2247/Kol/2019 Assessment Years: 2011-12 & 2012-13

Section 147Section 148Section 250Section 68

17A of the Form 3CD, the Auditor himself accepted the fact that the assessee has made certain Form 3CD, the Auditor himself accepted the fact that the assessee has made certain Form 3CD, the Auditor himself accepted the fact that the assessee has made certain payments in cash by violation of section

DECPUTY COMMISSION OF INCOME TAX CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. CHIRAG JEWELLERS, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 1559/KOL/2024[2014-15]Status: DisposedITAT Kolkata21 Oct 2024AY 2014-15

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No. 1559/Kol/2024 Assessment Year: 2014-15 Dcit, Central Circle-3(1) Chirag Jewellers 110, Shantipally, Flat 17A, Rameshwara Mansion, 10/4A Vs Kolkata-700107 Elgin Road, Kolkata-700020 West Bengal [Pan : Aabfc7914L] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Subhendu Datta, CIT DR
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68Section 69C

17A, Rameshwara Mansion, 10/4A Vs Kolkata-700107 Elgin Road, Kolkata-700020 West Bengal [PAN : AABFC7914L] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) Assessee by : Shri Miraj D. Shah, AR Revenue by : Shri Subhendu Datta, CIT DR सुनवाई की तारीख/Date of Hearing : 11.09.2024 घोषणा की तारीख /Date of Pronouncement : 21.10.2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER

ACIT, C.C-2(1), KOLKATA. , KOLKATA vs. SHALIMAR NUTRIENTS PVT. LTD. , KOLKATA

ITA 550/KOL/2023[2015-16]Status: DisposedITAT Kolkata21 Dec 2023AY 2015-16

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 550/Kol/2023 Assessment Year: 2015-16 Assistant Commissioner Of Income Shalimar Nutrients Private Limited Tax, Central Circle-2(1), Kolkata Vs 17Th Floor, Suite No. 17A, B & C Everest House 46/C, Chowringhee Road Middleton Street Kolkata - 700071 [Pan: Aapcs1419M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A.K. Tulsyan, Fca Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 12/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 21/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Kolkata – 20, (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2015- 16. 2. The Registry Has Pointed Out That There Is A Delay Of 1 Day In Filing The Present Appeal By The Revenue. Petition For Condonation Of Delay Is Placed On Record Explaining The Reasons. On Perusing The Same, We Are Convinced That The Revenue Was Prevented By Sufficient Cause From Filing This Appeal In Time. Accordingly, We Condone The Delay & Proceed To Admit The Appeal For Hearing.

For Appellant: Shri A.K. Tulsyan, FCAFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 142(1)Section 143(2)Section 250Section 68Section 69C

17A, B & C Everest House 46/C, Chowringhee Road Middleton Street Kolkata - 700071 [PAN: AAPCS1419M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tulsyan, FCA Revenue by : Shri P.P. Barman, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 12/10/2023 घोषणा क" तारीख /Date of Pronouncement: 21/12/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER

SHRI KRISHNA AGRI PROJECTS PRIVATE LIMITED ,KOLKATA vs. P.C.I.T.,-4, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 380/KOL/2020[2015-16]Status: DisposedITAT Kolkata09 May 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 133ASection 143(3)Section 263

68,218/-. The Ld. PCIT, upon examination of the assessment order, came to the conclusion that the AO has failed to examine the documents(profit and loss account) SKAPL-1 which showed the business loss of Rs. 26,82,183/- as on 31.03.2015 and another profit and loss account which showed profit of Rs. 46,82,054/-. Accordingly a show