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.

240 results for “section 68”+ Section 4Aclear

Sorted by relevance

Delhi521Mumbai240Karnataka190Jaipur141Chennai126Bangalore119Ahmedabad118Hyderabad94Cochin88Indore47Pune42Kolkata38Chandigarh31Allahabad25Lucknow18Cuttack17Rajkot17Surat16Nagpur13SC13Visakhapatnam11Raipur8Guwahati7Dehradun7Jodhpur6Telangana6Varanasi6Agra5Jabalpur5Amritsar2Panaji2Orissa1Patna1A.K. SIKRI ROHINTON FALI NARIMAN1Rajasthan1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)74Addition to Income59Section 1141Section 13240Section 69A28Section 132(4)27Section 6825Section 153A25Exemption22Section 44B

INCOME TAX OFFICER-12(3)(1), MUMBAI, MUMBAI vs. MANJU DIAMONDS PVT. LTD., MUMBAI

In the result, the appeal of the Revenue is allowed for statistical purposes whereas the application under Rule 27 of statistical purposes whereas the application under Rule 27

ITA 2766/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18 Ito-12(3)(1), Manju Diamonds Pvt. Ltd., R.No. 145, 1St Floor, Aayakar 57/59, 1St Floor, Nagdevi Street, Vs. Bhavan, M.K. Road, Maszid Bunder, Mumbai-400020. Mumbai-400 003. Pan No. Aaecm 6609 G Appellant Respondent

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Ms. Dinkle Hariya
Section 133(6)Section 68

4A) can be drawn only against the person presumption u/s 132(4A) can be drawn only against the person presumption u/s 132(4A) can be drawn only against the person in whose case the search was authorised i.e. ShLahoti and from in whose case the search was authorised i.e. ShLahoti and from in whose case the search was authorised

Showing 1–20 of 240 · Page 1 of 12

...
19
Reassessment19
Depreciation19

SHRI SANJAY SHANTILAL JAIN,MUMBAI vs. JCIT, CENTRAL RANGE-8, MUMBAI

In the result, the appeals of the assessee for assessment year

ITA 6140/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2011-12 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15

For Respondent: Assessee by Mr. Rushabh Mehta
Section 269SSection 271DSection 273B

section 132(4A) of the Act are rebuttable presumptions. Once the assessee has given explanations along with . Once the assessee has given explanations along with . Once the assessee has given explanations along with the MOU and the commencem nd the commencement certificate, the onus shifts to the , the onus shifts to the assessing Officer to verify those facts

DCIT 4(1)(2), MUMBAI vs. AHINSA INFRASTUCTURE & DEVELOPERS LTD, MUMBAI

ITA 3735/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Jun 2019AY 2011-12

Bench: Sandeep Gosain, Jm & Shri G. Manjunatha Dy. Cit, Circle – 4(1) Vs. M/S. Ahinsa Infrastructure & Aayakar Bhavan Developers Ltd., M.K.Road, 60, Muljijetha Building 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent) & Co No.282/Mum/2018 (Arising Out Of Ita No.3735/Mum/2017 (Assessment Year: 2011-12) M/S. Ahinsa Infrastructure & Vs. Dy. Cit, Circle – 4(1) Developers Ltd., Aayakar Bhavan 60, Muljijetha Building M.K.Road, 3Rd Floor, 185/187, Princess Mumbai – 400 020 Street, Mumbai – 400 001 Pan/Gir No. Aadca3891R (Appellant) .. (Respondent)

Section 143(1)Section 143(3)

68 only to 'books maintained for any previous year'. Under general law and otherwise also, there is a vast difference between the word 'book' and the words 'loose paper, bothare not synonymous. In this regard, the ratio of the decisions in the case of Common Cause ( A Registered Society) &Ors. v/s. UOI &Ors. - [W.P. (Civil) No. 505 of 2015, Order

JYOTI AJIT KULKARNI,PUNE vs. DCIT CENT. CIR. 5(3), MUMBAI

In the result ground no. 3 raised by the assessee is allowed and AO is directed to give benefit on whole deposit of Rs

ITA 5067/MUM/2016[2012-13]Status: DisposedITAT Mumbai15 Apr 2024AY 2012-13

Bench: Shri Amit Shukla & Shri Gagan Goyal- A.Y.2007-08 - A.Y.2008-09 - A.Y.2009-10 - A.Y.2010-11 - A.Y.2011-12 - A.Y.2012-13

For Appellant: Shri ChandrasekharFor Respondent: Smt. Mahita Nair – (SR DR)

4A) itself, while conferring the necessary powers on the Income-tax Officer, places two limitations in the matter of exercise of the power and the said sections enjoin the Income-tax Officer to take into consideration in exercising the power, (1) the legitimate business needs of the company, and (2) the benefit derived by or accruing to the company

MATHURA ENTERPRISES,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX CIRCLE 21(1), MUMBAI

In the result the appeals by the assessee in ITA No

ITA 7096/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Mar 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2011-12

For Appellant: Dr. P. Daniel, A.RFor Respondent: Shri Debashish Chandra,D.R
Section 142(1)Section 143(1)Section 234Section 68

68 of the Act. During the course of survey, the statement recorded of Mr. Ketan A. Shah wherein he admitted that the said cash was over and above has been accounted for in the books of accounts and also submitted that the said cash was received 19 ITA Nos.7096/M/2017 & Ors. M/s. Mathura Enterprises in order to incur expenses which could

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1514/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief No.1, 9\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\ntowards\n&\n10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of\nGround\nGround\nGround

ACIT 13 (3)(2), MUMBAI vs. VYAPAR INDUSTRIES LTD., MUMBAI

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 7159/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Mar 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Amarjit Singh () Assessment Year: 2011-12 & Assessment Year: 2014-15

For Appellant: Mr. Satyapraksh Singh, ARFor Respondent: Mr. Achal Sharma, CIT-DR
Section 106Section 132Section 143(3)Section 150Section 153ASection 153CSection 292C

4A) Where any books of account, other documents, money, bullion, jewellery brother valuable article or thing are or is found in the possession or control of any person in the course of a search, it may be presumed- (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2275/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Sept 2025AY 2016-17
Section 12ASection 132Section 153CSection 250Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief\nNo.1, 9\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\ntowards\n& 10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of\nGround\nGround\nGround

PADMASHREE DR. D.Y.PATIL UNIVERSITY ,MUMBAI vs. ACIT INCOME TAX CC-7(1) , MUMBAI

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

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

68,000 Chembur residence 2,89,82,000 Residence of his driver 10,00,00,000 19,40,26,500 Room No.702, PG Hostel 2. Shri Pratap Patil 74,96,500 Store room in Medical college 3. Shri Sunil Gaikwad 1,90,00,000 Personal locker in bank 59,75,000 Residence of attendant 2,49,75,000 4. Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2276/MUM/2025[2014-15]Status: DisposedITAT Mumbai04 Sept 2025AY 2014-15
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief\nNo.1, 9\nNo. 4 to\nNo. 4 to No. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\ntowards\n&\n10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of\nGround\nGround\nGround

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1510/MUM/2025[2012-13]Status: DisposedITAT Mumbai04 Sept 2025AY 2012-13
Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief No.1, 9 No. 4 to No. 4 to No. 4 to\nNo. 4 to No. 4 to No. 4 to\ntowards\n& 10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of Ground\nbooks

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1515/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief\nNo.1, 9\nNo. 4 to\nNo. 4 to No. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\ntowards\n&\n10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of\nGround\nGround\nGround

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2273/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Sept 2025AY 2017-18
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief No.1, 9 No. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\ntowards\n&\n10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of\nGround\nGround\nGround

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2271/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief\nNo.1, 9\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\ntowards\n&\n10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of\nGround\nGround\nGround

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1511/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14
Section 12ASection 132Section 132(4)Section 153CSection 250Section 4Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief No.1, 9 No. 4 to No. 4 to No. 4 to\nNo. 4 to No. 4 to No. 4 to\ntowards\n& 10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of Ground\nbooks

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1513/MUM/2025[2015-16]Status: DisposedITAT Mumbai04 Sept 2025AY 2015-16
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief\nNo.1, 9\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\ntowards\n&\n10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of\nbooks\nof\nGround

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 1509/MUM/2025[2011-12]Status: DisposedITAT Mumbai04 Sept 2025AY 2011-12
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

68 by\nthe AO\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief\nNo.1, 9\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\nNo. 4 to\ntowards\n& 10\n6\n6\n6\n6\n6\n6\ndevelopment\nfees added\nunder section\n68 by the AO.\nRejection of\nGround\nGround\nGround

DCIT CENTRAL CIRCLE 7 1, MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

ITA 2272/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14
Section 12ASection 132Section 132(4)Section 153CSection 250Section 68

68 by\nthe AO\nGround\nNo. 6 to\n8\nGround\nNo. 1 to\n3\nGround\nNo. 1 to\n3\nGround\nNo. 1 to\n3\nGround\nNo. 1 to\n3\nGround\nNo. 1 to\n3\nGround\nNo. 1 to\n3\nThe CIT(A)\nGround\nGround\nGround\nGround\nGround\nGround\nGround\ngiving relief\nNo.1

DCIT, CC-7(1), MUMBAI vs. PADMASHREE DR. D.Y. PATIL UNIVERSITY, MUMBAI

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

ITA 675/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jan 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

68,000 Chembur residence 2,89,82,000 Residence of his driver 10,00,00,000 Room No.702, PG 19,40,26,500 Hostel 2. Shri Pratap 74,96,500 Store room in Patil Medical college 3. Shri Sunil 1,90,00,000 Personal locker in Gaikwad bank 59,75,000 Residence of attendant 2,49,75,000 4. Shri

DCIT, CC-7(1), MUMBAI vs. PADMASHREE DR. D.Y. PATIL UNIVERSITY, NAVI MUMBAI

ITA 674/MUM/2023[2016-17]Status: DisposedITAT Mumbai04 Jan 2024AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

68,000 Chembur residence 2,89,82,000 Residence of his driver 10,00,00,000 Room No.702, PG 19,40,26,500 Hostel 2. Shri Pratap Patil 74,96,500 Store room in Medical college 3. Shri Sunil Gaikwad 1,90,00,000 Personal locker in bank 59,75,000 Residence of attendant 2,49,75,000 4. Shri