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31 results for “section 68”+ Section 202clear

Sorted by relevance

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Key Topics

Section 143(3)48Section 153A44Section 234E24Section 69C21Section 20(3)12Section 6811Section 69A8Addition to Income8Section 1487Capital Gains

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

section 68 or 69A of I.T. Act 1961. Addition made by A.O. is unjustified. F) Observation of A.O. at para 40 & 41 is factually incorrect. During regular assessment proceedings loan transaction was verified and examined while accepting the same as genuine loan. Observations of A.O. thus are indicative of non-application of mind. G) In submission made before

Showing 1–20 of 31 · Page 1 of 2

6
Exemption5
Penalty5

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 243/NAG/2022[2019-20]Status: DisposedITAT Nagpur09 Jun 2025AY 2019-20
Section 143(3)Section 153A

202\nप्राप्त\n757\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter\nF.No.\nACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025
Section 143(3)Section 153A

202 प्राप्त 757 2. Sub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE Educare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg. Ref.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/Yamsanwar Gr./Draft/21-22 dated 29.07.2021 Please refer to the above. I have perused the draft assessment order submitted by you in the case of M/s YRCE

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16
Section 143(3)Section 153A

202 757 2. Sub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE Educare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg. Ref.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/Yamsanwar Gr./Draft/21-22 dated 29.07.2021 Please refer to the above. I have perused the draft assessment order submitted by you in the case of M/s YRCE Educare

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), NAGPUR vs. M/S. METROCITY HOMES, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 165/NAG/2023[2019-20]Status: DisposedITAT Nagpur21 Jan 2025AY 2019-20
For Appellant: Shri Suren Duragkar a/w Ms. Hemmani DuragkarFor Respondent: Shri Sandipkumar Salunke
Section 132Section 139(1)Section 143(3)Section 153CSection 69ASection 69C

202-C 1285 See Note Below 3274\n18 to 20 Alok Sharma 602-B 1115 604.94 510.06 3230\n14 to 17 Ravindrasing Patil 705-A 950 491.4 458.6 3145\n13 Vijay Raut 201-C 1285 985.2 299.8 3350\n10 to 12 Akshay Kondawar 401-C 1285 700.47 584.53 3250\n6 to 8 Bijal N Malani

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 260/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-18

202\nप्राप्त\n757\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter F.No.\nACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 254/NAG/2022[2018-19]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-19
Section 143(3)Section 153A

202 757 प्राप्त 18 AUG 2021\nTo, The Asstt. Commissioner of Income-Tax Central Circle -2(1), Nagpur 2. Sub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE Educare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg. Ref.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/Yamsanwar Gr./Draft/21-22 dated 29.07.2021\nPlease refer to the above

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 259/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16

202\nप्राप्त\n757\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter\nF.No.\nACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 242/NAG/2022[2020-2021]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-2021
Section 143(3)Section 153A

202\nप्राप्त\n757\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 246/NAG/2022[2019-2022]Status: DisposedITAT Nagpur09 Jun 2025AY 2019-2022

202\nप्राप्त\n757\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter\nF.No.\nACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 252/NAG/2022[2016-2017]Status: DisposedITAT Nagpur09 Jun 2025AY 2016-2017

202\n.......प्राप्त.........\n757\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter\nF.No.\nACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 245/NAG/2022[2018-2019]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-2019

202\nप्राप्त\n757\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter F.No. ACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

202\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter\nF.No.\nACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused the draft assessment order submitted by you in the case of M/s\nYRCE Educare

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

ITA 262/NAG/2022[2019-2022]Status: DisposedITAT Nagpur09 Jun 2025AY 2019-2022

202\nप्राप्त\n757\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter F.No.\nACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused the draft assessment order submitted by you in the case of M/s\nYRCE

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 250/NAG/2022[2014-2015]Status: DisposedITAT Nagpur09 Jun 2025AY 2014-2015

202\nTo,\nThe Asstt. Commissioner of Income-Tax\nCentral Circle -2(1), Nagpur\nप्राप्त\n757\n2.\nSub.: Approval U/s 153D of the I.T. Act in the case of M/s YRCE\nEducare Pvt. Ltd., PAN: AAACY6482D for A.Y. 2018-19 - reg.\nRef.: Letter\nF.No.\nACIT.Cen.Cir-2(1)/NGP/Yamsanwar\nGr./Draft/21-22 dated 29.07.2021\nPlease refer to the above.\nI have perused

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

In the result, appeal of the Revenue stands dismissed

ITA 411/NAG/2019[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 10(38)Section 68

68 of the Act made and confirmed by the authorities below to be unsustainable and therefore, directed the AO to deleted the said addition and accept the LTCG income shown as exempt under section 10(38) of the Act. 4. (2015) 281 CTR 241 (SC) Andaman Timber Industries –Vs- Commissioner Of Central Excise Not allowing assessee to cross-examine

NARESH VASANTRAJ TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 105/NAG/2021[2010-11]Status: DisposedITAT Nagpur20 Jun 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya
Section 132Section 271(1)(c)

section 24 of the Act to the extent of 30% is allowable on such income and so the net addition may be restricted to ` 88,309, as income from house property. Upon careful consideration and analysis of the material and evidence on record, the addition is restricted to ` 88,309, as income from house property and ` 25,202, towards

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 108/NAG/2021[2014-15]Status: DisposedITAT Nagpur20 Jun 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya
Section 132Section 271(1)(c)

section 24 of the Act to the extent of 30% is allowable on such income and so the net addition may be restricted to ` 88,309, as income from house property. Upon careful consideration and analysis of the material and evidence on record, the addition is restricted to ` 88,309, as income from house property and ` 25,202, towards

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 107/NAG/2021[2013-14]Status: DisposedITAT Nagpur20 Jun 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya
Section 132Section 271(1)(c)

section 24 of the Act to the extent of 30% is allowable on such income and so the net addition may be restricted to ` 88,309, as income from house property. Upon careful consideration and analysis of the material and evidence on record, the addition is restricted to ` 88,309, as income from house property and ` 25,202, towards

NARESH VASANTRAI TRIVEDI,NAGPUR vs. ACIT, CENTRAL CIRCLE 1(3), NAGPUR

In the result, appeal filed by the assessee is partly allowed

ITA 106/NAG/2021[2011-12]Status: DisposedITAT Nagpur20 Jun 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash C. Kanojiya
Section 132Section 271(1)(c)

section 24 of the Act to the extent of 30% is allowable on such income and so the net addition may be restricted to ` 88,309, as income from house property. Upon careful consideration and analysis of the material and evidence on record, the addition is restricted to ` 88,309, as income from house property and ` 25,202, towards