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.

82 results for “section 68”+ Section 275(1)(c)clear

Sorted by relevance

Delhi563Karnataka498Mumbai324Bangalore138Ahmedabad131Jaipur117Cochin115Chennai97Kolkata82Hyderabad80Raipur74Chandigarh66Pune41Surat39Indore26Calcutta18Lucknow16Nagpur15Patna14Cuttack10Rajkot8Telangana8SC7Amritsar4Rajasthan4Agra3Allahabad3Jodhpur3Jabalpur2Guwahati2Orissa1Dehradun1Andhra Pradesh1Visakhapatnam1

Key Topics

Section 143(3)74Section 26368Section 6866Addition to Income53Section 14834Section 10(38)34Section 271A31Section 14730Section 115J26Unexplained Cash Credit

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 636/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

275 would not be applicable to order passed under section 271B. Hence, ground no. 1 of the appeal is rejected. 7. Ground Nos. 2 and 3 were not pressed and therefore they are dismissed as not pressed. 8. Regarding ground No. 4, it is submitted that the assessing officer did not consider the fact that the assessee throughout

Showing 1–20 of 82 · Page 1 of 5

18
Long Term Capital Gains16
Exemption16

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 635/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

275 would not be applicable to order passed under section 271B. Hence, ground no. 1 of the appeal is rejected. 7. Ground Nos. 2 and 3 were not pressed and therefore they are dismissed as not pressed. 8. Regarding ground No. 4, it is submitted that the assessing officer did not consider the fact that the assessee throughout

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

ITA 306/KOL/2022[2012-13]Status: DisposedITAT Kolkata27 Dec 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

68,765/- section 139 Returned income under Rs. 8,76,720/- section 153A Income disclosed under Rs. 7,50,000/- section 132(4) Addition under section Rs. 1,37,648/- 14A Assessed income Rs.10,14,368/- Penalty proceedings were initiated in respect of the additional income disclosed under section 132(4) of Rs.7

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

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

ITA 302/KOL/2022[2008-09]Status: DisposedITAT Kolkata27 Dec 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

68,765/- section 139 Returned income under Rs. 8,76,720/- section 153A Income disclosed under Rs. 7,50,000/- section 132(4) Addition under section Rs. 1,37,648/- 14A Assessed income Rs.10,14,368/- Penalty proceedings were initiated in respect of the additional income disclosed under section 132(4) of Rs.7

M/S. SUPRABHA INDUSTRIES LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 4(3), , KOLKATA

Appeals are allowed

ITA 2373/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Oct 2020AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2372&2373/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) M/S Suprabha Industries Ltd. Vs. Dcit, Central Circle-4(3), Kolkata Continental Chambers, 15A Hemant Basu Sarani, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs9389J (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, A/R Respondent By : Smt. Ranu Biswas, Addl. Cit सुनवाईक"तार"ख/ Date Of Hearing : 19/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 22/10/2020 आदेश / O R D E R Per Shri S. S. Godara: These Assessee’S Two Appeals For Assessment Years 2013-14 & 2014-15 Arise Against The Commissioner Of Income Tax (A) - 21, Kolkata’S Separate Orders Both Dated 27.08.2018 Passed In Case No.10527&10538/Dcit,Cc-4(3)/Cit(A)- 21/Kol/2016-17 Involving Proceedings U/S 271Aab Of The Income Tax Act, 1961; In Short ‘The Act’; Respectively. Heard Both The Parties. Case Files/Records Perused. 2. The Assessee’S Identical Sole Substantive Grievance In Both These Appeals Challenges Correctness Of The Lower Authorities’ Action Imposing Section 271Aab Penalties Of Rs.44,93,035/- @30% Of The Alleged Undisclosed Income Of Rs.1,49,76,784/- Each By The Assessing Officer In His Twin Separate Orders; Both Dated 28.09.16 & Restricted To 10% Each In The Cit(A)’S Lower Appellate Discussion Reading As Under:

For Appellant: Shri Miraj D. Shah, A/RFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 132Section 132(4)Section 143(3)Section 2Section 271A

68 to 69D of the Act but the term has been specifically defined for the purposes of levy of penalty Section 271AAB of the Act. 5. The two sub-clauses (i) & (ii) contained in clause (c) of Explanation 271AAB which define 'undisclosed income' can be further broken two parts; sub-clause (i) of clause (c) of Section 271AAB

M/S. SUPRABHA INDUSTRIES LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE - 4(3), , KOLKATA

Appeals are allowed

ITA 2372/KOL/2018[2013-14]Status: DisposedITAT Kolkata22 Oct 2020AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2372&2373/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) M/S Suprabha Industries Ltd. Vs. Dcit, Central Circle-4(3), Kolkata Continental Chambers, 15A Hemant Basu Sarani, Kolkata "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs9389J (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, A/R Respondent By : Smt. Ranu Biswas, Addl. Cit सुनवाईक"तार"ख/ Date Of Hearing : 19/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 22/10/2020 आदेश / O R D E R Per Shri S. S. Godara: These Assessee’S Two Appeals For Assessment Years 2013-14 & 2014-15 Arise Against The Commissioner Of Income Tax (A) - 21, Kolkata’S Separate Orders Both Dated 27.08.2018 Passed In Case No.10527&10538/Dcit,Cc-4(3)/Cit(A)- 21/Kol/2016-17 Involving Proceedings U/S 271Aab Of The Income Tax Act, 1961; In Short ‘The Act’; Respectively. Heard Both The Parties. Case Files/Records Perused. 2. The Assessee’S Identical Sole Substantive Grievance In Both These Appeals Challenges Correctness Of The Lower Authorities’ Action Imposing Section 271Aab Penalties Of Rs.44,93,035/- @30% Of The Alleged Undisclosed Income Of Rs.1,49,76,784/- Each By The Assessing Officer In His Twin Separate Orders; Both Dated 28.09.16 & Restricted To 10% Each In The Cit(A)’S Lower Appellate Discussion Reading As Under:

For Appellant: Shri Miraj D. Shah, A/RFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 132Section 132(4)Section 143(3)Section 2Section 271A

68 to 69D of the Act but the term has been specifically defined for the purposes of levy of penalty Section 271AAB of the Act. 5. The two sub-clauses (i) & (ii) contained in clause (c) of Explanation 271AAB which define 'undisclosed income' can be further broken two parts; sub-clause (i) of clause (c) of Section 271AAB

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1867/KOL/2014[2007-2008]Status: DisposedITAT Kolkata13 Dec 2017AY 2007-2008

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

c) of sub-section (1) as well as sub-section (2) of section 115WB. Whether medical reimbursement up to Rs. 15,000 (exempt in the hands of the employees) and medical reimbursement over Rs, 15,000 (taxed as perquisite in the hands of the employee) is liable to FBT? 69. At present, if any sum is paid

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1870/KOL/2014[2009-2010]Status: DisposedITAT Kolkata13 Dec 2017AY 2009-2010

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

c) of sub-section (1) as well as sub-section (2) of section 115WB. Whether medical reimbursement up to Rs. 15,000 (exempt in the hands of the employees) and medical reimbursement over Rs, 15,000 (taxed as perquisite in the hands of the employee) is liable to FBT? 69. At present, if any sum is paid

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1869/KOL/2014[2009-2010]Status: DisposedITAT Kolkata13 Dec 2017AY 2009-2010

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

c) of sub-section (1) as well as sub-section (2) of section 115WB. Whether medical reimbursement up to Rs. 15,000 (exempt in the hands of the employees) and medical reimbursement over Rs, 15,000 (taxed as perquisite in the hands of the employee) is liable to FBT? 69. At present, if any sum is paid

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1868/KOL/2014[2007-2008]Status: DisposedITAT Kolkata13 Dec 2017AY 2007-2008

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

c) of sub-section (1) as well as sub-section (2) of section 115WB. Whether medical reimbursement up to Rs. 15,000 (exempt in the hands of the employees) and medical reimbursement over Rs, 15,000 (taxed as perquisite in the hands of the employee) is liable to FBT? 69. At present, if any sum is paid

TATA GLOBAL BEVERAGE LIMITED,KOLKATA vs. ACIT, CIR-4, KOLKATA, KOLKATA

In the result ITA No.1869/Kol/2014 is allowed

ITA 1866/KOL/2014[2006-2007]Status: DisposedITAT Kolkata13 Dec 2017AY 2006-2007

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri Kanchun Kaushal, FCA & Shri Piyush Chawla, FCAFor Respondent: Shri S.Dasgupta, Addl. CIT(DR)
Section 115Section 115W

c) of sub-section (1) as well as sub-section (2) of section 115WB. Whether medical reimbursement up to Rs. 15,000 (exempt in the hands of the employees) and medical reimbursement over Rs, 15,000 (taxed as perquisite in the hands of the employee) is liable to FBT? 69. At present, if any sum is paid

M/S J R ROADLINES PVT. LTD.,GUJRAT vs. D.C.I.T.,CIRCLE-1(1), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 2534/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 May 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.2534/Kol/2019 Assessment Year: 2012-13 M/S J R Roadlines Pvt. Ltd..............................................…………………Appellant Plot No.14, Sector 8, Gandhidham, Kutch, Gujarat-370201. [Pan: Aadcp9373R] Vs. Dcit, Circle-1(1), Kolkata………...........……………….....………..…..Respondent Present: For The Assessee: Shri Miraj D. Shah, Ar For The Department: Shri Praveen Kishore, Cit-Dr, On 06.01.2022 Shri Sudipta Guha, Cit-Dr, On 26.05.2022 Date Of Hearing : January 06, 2022 & May 26, 2022 Date Of Pronouncing The Order : May 27, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.10.2019 Of The Commissioner Of Income Tax (Appeals)-17, Kolkata [Hereinafter As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Praveen Kishore, CIT-DR, on 06.01.2022
Section 143(2)Section 143(3)Section 250Section 68

C” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.2534/Kol/2019 Assessment Year: 2012-13 M/s J R Roadlines Pvt. Ltd..............................................…………………Appellant Plot No.14, Sector 8, Gandhidham, Kutch, Gujarat-370201. [PAN: AADCP9373R] vs. DCIT, Circle-1(1), Kolkata………...........……………….....………..…..Respondent Present: For the assessee: Shri Miraj D. Shah, AR For the Department: Shri Praveen Kishore

ACIT, CIRCLE - 7, KOLKATA vs. VODAFONE ESSAR EAST LTD., KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

1), it is deemed to be the bu9 profits of the current year, it automatically would qualify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 673/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Dec 2017AY 2007-08

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

1), it is deemed to be the bu9 profits of the current year, it automatically would qualify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1

M/S VODAFONE EAST LIMITED (FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. ACIT, CIR-7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 431/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Dec 2017AY 2008-2009

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

1), it is deemed to be the bu9 profits of the current year, it automatically would qualify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1

DCIT, CIRCLE - 7, KOLKATA, KOLKATA vs. VODAFONE ESSAR EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

1), it is deemed to be the bu9 profits of the current year, it automatically would qualify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1

M/S. VODAFONE ESSAR EAST LIMITED,KOLKATA vs. ACIT, CIRCLE - 7, KOLKATA, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

1), it is deemed to be the bu9 profits of the current year, it automatically would qualify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. JCIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

1), it is deemed to be the bu9 profits of the current year, it automatically would qualify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1

ACIT, CIRCLE - 7, KOLKATA vs. HUTCHISON TELECOM EAST LIMITED, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

1), it is deemed to be the bu9 profits of the current year, it automatically would qualify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1

M/S. VODAFONE ESSAR EAST LTD.,KOLKATA vs. ADDL. CIT, RANGE - 7, KOLKATA

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

1), it is deemed to be the bu9 profits of the current year, it automatically would qualify for deduction u/s 80IA of the Act. In the following decisions, in the context of section 80HHC, the Courts have held that deduction u/s. 80-HHC of the Act is available in respect of amount taxes u/s. section 41(1