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183 results for “section 68”+ Section 21clear

Sorted by relevance

Delhi6,108 Mumbai4,968 Bangalore1,729 Chennai1,210 Ahmedabad1,122 Kolkata1,069 Jaipur1,010 Hyderabad872 Karnataka709 Pune632 Surat557 Indore532 Chandigarh523 Raipur290 Cochin284 Rajkot247 Visakhapatnam242 Nagpur183 Agra160 Cuttack156 Lucknow146 Amritsar142 Telangana125 Guwahati117 Ranchi90 SC89 Calcutta72 Jodhpur65 Allahabad64 Patna51 Panaji43 Dehradun39 Jabalpur34 Varanasi21 Orissa12 Rajasthan11 Kerala10 A.K. SIKRI ROHINTON FALI NARIMAN4 Uttarakhand3 Gauhati2 Punjab & Haryana1 Andhra Pradesh1 A.K. SIKRI N.V. RAMANA1 Tripura1 Himachal Pradesh1 ASHOK BHAN DALVEER BHANDARI1 K.S. RADHAKRISHNAN A.K. SIKRI1 ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 143(3)94 Section 153A66 Section 153C63 Addition to Income57 Section 69A50 Section 6846 Section 14731 Section 44A29 Section 80I29 Deduction

DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCEL-1(2, NAGPUR vs. M/S. VIBRANT GLOBAL CAPITAL LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 229/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Oct 2024AY 2014-15

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 143(3)Section 14ASection 68

21,840. In the assessment framed, addition has been made at ` 850 lakh under section 68 of the Act, apart

AXYKNO CAPITAL SERVICES LTD,,NAGPUR vs. DCIT CIRCLE 1, NAGPUR

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

Showing 1–20 of 183 · Page 1 of 10

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Search & Seizure21

ITA 178/NAG/2017[2009-10]Status: DisposedITAT Nagpur28 Jun 2022AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Kapil Hirani, AdvFor Respondent: Shri Vitthal M. Bhosale (JCIT-DR)

Section 132(4)Section 147Section 148Section 68

section 68 of the Act. Besides this, learned AR also relied upon the decision of Hon'ble Supreme Court in the case of CIT v. 21

INCOME TAX OFFICER, WARD 5(3),, NAGPUR vs. M/S. 21ST CENTURY INFRASTRUCTURE (INDIA) PVT. LTD., NAGPUR

In the result, the appeal of the Department is dismissed

ITA 207/NAG/2017[2012-13]Status: DisposedITAT Nagpur28 Jun 2022AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

For Appellant: Shri MahaveerAtal, CAFor Respondent: ShriPiyushKohle, CIT-DR

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 56

21,3). It is also noted that issue of prospective applicability of Section 19 ITA207/NAG/2017 ITO, WARD 5(3), JAIPUR VS 21st CENTURY INFRASTRUCTURE (INDIA) PVT. LTD. NAGAPUR 56(2)(viib) is supported by the Judgement of ITAT Mumbai Bench in the case of DCIT Vs Rockwood Hotels & Resorts Ltd. (2018) 68

RAMKRUSHNA ZILBAJI THAKRE ,NAGPUR vs. INCOME TAX OFFICER , WRAD -4(4), NAGPUR

In the result, appeal of the assessee is allowed

ITA 207/NAG/2018[2010-11]Status: DisposedITAT Nagpur15 Jul 2022AY 2010-11

For Appellant: Dr. Milind Bhusare, AdvocateFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT

Section 143(3)Section 147Section 148Section 234BSection 68

21. Section 49 of the Registration Act, 1908 reads as under: 49. Effect of non-registration of documents required to be registered.-No document required by section 17(1) or by any provision of the Transfer of Property Act, 1882 (4 of 1882), to be registered shall- • (a) affect any immovable property comprised therein, or • (b) confer

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

section 68 of the Act is unjustified and unsustainable.In this case, Principal Commissioner of Income-tax v/s Merrygold Gems (P.) Ltd. [2024] 164 taxmann.com 764 (Gujarat). their Lordships have held as follows:- \"9. Having considered the submissions advanced by learned advocates for the respective parties and the orders impugned in this appeal, what is evident is that the amount

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

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

ITA 375/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke

Section 142(1)Section 143Section 144BSection 68

section 68 of the Act, inspite of the fact that the initial onus laid down on the Appellant was duly discharged ?. 10. Submissions made have been considered. 11. Regarding Smt. Savitri Thakur, it is seen that she had issued cheque payment of Rs. 14 lakhs dated 21

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

section 68 of the Act\nis unjustified and unsustainable.In this case, Principal Commissioner of\nIncome-tax v/s Merrygold Gems (P.) Ltd. [2024] 164 taxmann.com 764\n(Gujarat). their Lordships have held as follows:-\n\"9. Having considered the submissions advanced by learned advocates\nfor the respective parties and the orders impugned in this appeal, what\nis evident is that

THE DY. C.I.T., CENTRAL CIR. 2(1),, NAGPUR vs. M/S MAHAVIR COAL RESOURCES PVT. LTD.,,

In the result, appeal filed by the Revenue for A

ITA 385/NAG/2014[2010-11]Status: DisposedITAT Nagpur08 Jan 2025AY 2010-11

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 132(1)Section 153C

Section 68 of the Act, for any cash credit appearing in the books of assessee, the assessee is required to prove the following- (a) Identity of the creditor (b) Genuineness of the transaction (c) Credit-worthiness of the party (i) In this case, the assessee has already proved the identity of the share applicant by furnishing their PAN, copy

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

section 68 of the Act\nis unjustified and unsustainable.In this case, Principal Commissioner of\nIncome-tax v/s Merrygold Gems (P.) Ltd. [2024] 164 taxmann.com 764\n(Gujarat). their Lordships have held as follows:-\n\"9. Having considered the submissions advanced by learned advocates\nfor the respective parties and the orders impugned in this appeal, what\nis evident is that

THE DY. C.I.T., CENTRAL CIR. 2(1),, NAGPUR vs. M/S MAHAVIR COAL RESOURCES PVT. LTD.,,

In the result, appeal filed by the Revenue for A

ITA 386/NAG/2014[2011-12]Status: DisposedITAT Nagpur08 Jan 2025AY 2011-12

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

21,770. The Assessing Officer has observed in assessment order that the assessee had raised the capital by issue of Share Application and Share Premium. A total of ` 6,68,98,000, has been received as Share Application money and Share Premium by assessee from corporate entity M/s Torrent Vinimay Pvt. Ltd., which is a Kolkata based company. The Assessing

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

In the result, assessee' appeal for A

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

section 68 of the Act\nis unjustified and unsustainable.In this case, Principal Commissioner of\nIncome-tax v/s Merrygold Gems (P.) Ltd. [2024] 164 taxmann.com 764\n(Gujarat). their Lordships have held as follows:-\n\"9. Having considered the submissions advanced by learned advocates\nfor the respective parties and the orders impugned in this appeal, what\nis evident is that

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

section 68 of the Act\nis unjustified and unsustainable.In this case, Principal Commissioner of\nIncome-tax v/s Merrygold Gems (P.) Ltd. [2024] 164 taxmann.com 764\n(Gujarat). their Lordships have held as follows:-\n\"9. Having considered the submissions advanced by learned advocates\nfor the respective parties and the orders impugned in this appeal, what\nis evident is that

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke

Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

section 68 of the Act\nis unjustified and unsustainable.In this case, Principal Commissioner of\nIncome-tax v/s Merrygold Gems (P.) Ltd. [2024] 164 taxmann.com 764\n(Gujarat). their Lordships have held as follows:-\n\"9. Having considered the submissions advanced by learned advocates\nfor the respective parties and the orders impugned in this appeal, what\nis evident is that

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 49/NAG/2021[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

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

Section 142ASection 145

21,488/- 2. Section 68 – Rs. 6 crores total – Unsecured loans from (i) Anubhav Vinimay – Rs.2,00,00,000/- (ii) Blue

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 27/NAG/2020[2015-16]Status: DisposedITAT Nagpur29 Jul 2024AY 2015-16

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

Section 142ASection 145

21,488/- 2. Section 68 – Rs. 6 crores total – Unsecured loans from (i) Anubhav Vinimay – Rs.2,00,00,000/- (ii) Blue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 47/NAG/2021[2011-12]Status: DisposedITAT Nagpur29 Jul 2024AY 2011-12

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

Section 142ASection 145

21,488/- 2. Section 68 – Rs. 6 crores total – Unsecured loans from (i) Anubhav Vinimay – Rs.2,00,00,000/- (ii) Blue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 48/NAG/2021[2012-13]Status: DisposedITAT Nagpur29 Jul 2024AY 2012-13

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

Section 142ASection 145

21,488/- 2. Section 68 – Rs. 6 crores total – Unsecured loans from (i) Anubhav Vinimay – Rs.2,00,00,000/- (ii) Blue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 140/NAG/2021[2018-19]Status: DisposedITAT Nagpur29 Jul 2024AY 2018-19

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

Section 142ASection 145

21,488/- 2. Section 68 – Rs. 6 crores total – Unsecured loans from (i) Anubhav Vinimay – Rs.2,00,00,000/- (ii) Blue

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 26/NAG/2020[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

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

Section 142ASection 145

21,488/- 2. Section 68 – Rs. 6 crores total – Unsecured loans from (i) Anubhav Vinimay – Rs.2,00,00,000/- (ii) Blue

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under section