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3 results for “section 68”+ Section 272A(1)(d)clear

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Key Topics

Section 133(6)3Section 683Section 142(1)2Section 69A2Cash Deposit2Demonetization2

BOOGIE WOOGIE COMPUTER CENTER,MIHIJAM vs. ITO, WARD-2(2), ASANSOL

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 818/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Mar 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 818/Kol/2024 Assessment Year: 2017-2018 Boogie Woogie Computer Center,…..…...……Appellant Boogie Woogie Main Road, Mihijam, P.O. Mihijam, Jharkhand, Pin Code 815354 [Pan:Aapfb0339J] -Vs.- Income Tax Officer,……………………………....Respondent Ward-1(2), Asansol, Income Tax Office, Parmar Building, 54, G.T. Road, Asansol-713305, West Bengal Appearances By: Shri Ananda Sen, Advocate & Shri Sabyasachi Mondal, Advocate, Appeared On Behalf Of The Assessee N O N E, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 20, 2025 Date Of Pronouncing The Order: March 18, 2025 O R D E R

Section 133(6)Section 139(1)Section 142(1)Section 144(1)Section 144(1)(b)Section 272A(1)(d)Section 274Section 69A

272A(1)(d) was issued to the assessee. The assessee responded online merely stating that all cash deposited into Bank accounts were out of retail business of mobile handsets, accessories and recharge vouchers and purchases were made from M/s. Shree Mahalakshmi Enterprise, M/s/. Bharti Airtel Ltd. Accordingly notices under section 133(6) were issued to the abovementioned companies, from

ACIT, CIRCLE - 3, ASANSOL, ASANSOL vs. M/S. SANJAY TRANSPORT AGENCY, BURDWAN

In the result, the appeal of revenue is partly allowed

ITA 1627/KOL/2011[2008-09]Status: DisposedITAT Kolkata20 Nov 2015AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Debasish Roy, JCITFor Respondent: Shri Sunil Kumar Sarana, FCA
Section 133(6)Section 143(3)Section 68

D. S. Enterprises 2, Canning St., Kol- 0 29.08.900 0 29.08.900 700001 2. Durga Trading 309, B. B. Ganguly St., 0 14,56,000 0 14,56,000 1st floor, Kol-700012 Corporation 3. Gem Traders P-41, Princep St., Kol- 0 32,68,754 0 32,68,754 700072 4. Kalimata Trading Salap, Kalitala, Howrah

NURUNNESHA SARDAR,HOWRAH vs. ITO, 47(2), KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 98/KOL/2024[2017-18]Status: DisposedITAT Kolkata20 Dec 2024AY 2017-18

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 144Section 250

68 of the Income Tax Act, 1961 and thereafter imposed prescribed tax, interest and penalties on the said amount by passing Order under Section 144 of the Income Tax Act, 1961. d) Thereafter the Assessee preferred an Appeal before the Ld. Commissioner of Income Tax (Appeals) by filing the prescribed Form 35 as provided in the Statute