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.

160 results for “section 68”+ Section 6(1)(c)clear

Sorted by relevance

Delhi6,749Mumbai6,085Bangalore1,945Kolkata1,878Ahmedabad1,459Chennai1,369Jaipur1,131Hyderabad785Karnataka721Pune700Chandigarh598Surat548Indore497Cochin429Raipur274Rajkot270Visakhapatnam231Lucknow182Amritsar168Nagpur160Cuttack158Agra150Guwahati143Telangana113SC103Calcutta87Jodhpur75Ranchi70Panaji70Allahabad62Patna57Dehradun42Varanasi29Jabalpur26Rajasthan16Kerala11Orissa11A.K. SIKRI ROHINTON FALI NARIMAN3Punjab & Haryana3Uttarakhand3Gauhati2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1ASHOK BHAN DALVEER BHANDARI1K.S. RADHAKRISHNAN A.K. SIKRI1HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1ARIJIT PASAYAT C.K. THAKKER1

Key Topics

Section 143(3)88Addition to Income75Section 153A72Section 153C58Section 69A51Section 6849Section 44A32Section 1132Section 14728Disallowance

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2 (1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

c) and section 13(1)(d) of the Act, as the said provisions are attracted in relation to trustees of the trust. The aforesaid property transaction is with the third party. The fact that M/s. Harmony Homes, have given a property advance is apparent from the balance sheet of the assessee trust, therefore it is also not in violation

Showing 1–20 of 160 · Page 1 of 8

...
28
Deduction26
Search & Seizure20

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

c) and section 13(1)(d) of the Act, as the said provisions are attracted in relation to trustees of the trust. The aforesaid property transaction is with the third party. The fact that M/s. Harmony Homes, have given a property advance is apparent from the balance sheet of the assessee trust, therefore it is also not in violation

DY. COMMISSIONER OF INCOME TAX- CENTRAL-CIRCLE-2(1), NAGPUR, NAGPUR vs. JAYMAHAKALI SHIKSHAN SANSTHA, WARDHA

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

c) and section 13(1)(d) of the Act, as the said provisions are attracted in relation to trustees of the trust. The aforesaid property transaction is with the third party. The fact that M/s. Harmony Homes, have given a property advance is apparent from the balance sheet of the assessee trust, therefore it is also not in violation

GIRDHARILAL MOTILAL AGRAWAL,BULDANA vs. ITO WARD-1, KHAMGAON, KHAMGAON

In the result, appeal filed by the assessee is allowed

ITA 332/NAG/2024[2008-09]Status: DisposedITAT Nagpur26 Dec 2024AY 2008-09

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 147Section 250Section 271(1)(c)Section 274

68 of the Act for want of supporting documentary evidences. The Assessing Officer also initiated penalty proceedings under section 271(1)(c) of the Act. 6

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

6 Ravindra Madanlal Khandelwal ITA no.375/Nag./2024 Compliance with Tax Laws: Proper adherence to accounting standards and tax laws is crucial. Expenses claimed for tax deductions must be transparently recorded and justifiably linked to income generation. Based on the analysis of the documents presented and the legal framework, the AO's decision to disallow the expenditure

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 8/NAG/2019[2015-2016]Status: DisposedITAT Nagpur28 Nov 2024AY 2015-2016

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

c) is being issued separately. 6. Sections 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income-tax Act, 1961.- For the purpose of the Income- tax Act, 1961 (43 of 1961), or any other enactment for the time

VIDHARBHA KONKAN GRAMIN BANK ,NAGPUR vs. INCOME TAX OFFICER WARD 1(5) , NAGPUR

In the result, appeal filed by the assessee for A

ITA 7/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Nov 2024AY 2014-15

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 22Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 80P

c) is being issued separately. 6. Sections 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income-tax Act, 1961.- For the purpose of the Income- tax Act, 1961 (43 of 1961), or any other enactment for the time

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

6) Tax Effect 1. Addition u/s 68 for Rs.1.65 crores Rs. 55,00,000/- Total Tax Effect Rs. 55,00,000/- 2. The order u/s 263 of the Income Tax Act, 1961, PCIT(C), dated 8/10/2018 for the Assessment Years 2011-12, 2012-13 & 2013-14 is reproduced below: “ORDER U/S 263 OF INCOME TAX ACT, 1961 Original return

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

6) Tax Effect 1. Addition u/s 68 for Rs.1.65 crores Rs. 55,00,000/- Total Tax Effect Rs. 55,00,000/- 2. The order u/s 263 of the Income Tax Act, 1961, PCIT(C), dated 8/10/2018 for the Assessment Years 2011-12, 2012-13 & 2013-14 is reproduced below: “ORDER U/S 263 OF INCOME TAX ACT, 1961 Original return

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

6) Tax Effect 1. Addition u/s 68 for Rs.1.65 crores Rs. 55,00,000/- Total Tax Effect Rs. 55,00,000/- 2. The order u/s 263 of the Income Tax Act, 1961, PCIT(C), dated 8/10/2018 for the Assessment Years 2011-12, 2012-13 & 2013-14 is reproduced below: “ORDER U/S 263 OF INCOME TAX ACT, 1961 Original return

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

6) Tax Effect 1. Addition u/s 68 for Rs.1.65 crores Rs. 55,00,000/- Total Tax Effect Rs. 55,00,000/- 2. The order u/s 263 of the Income Tax Act, 1961, PCIT(C), dated 8/10/2018 for the Assessment Years 2011-12, 2012-13 & 2013-14 is reproduced below: “ORDER U/S 263 OF INCOME TAX ACT, 1961 Original return

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

6) Tax Effect 1. Addition u/s 68 for Rs.1.65 crores Rs. 55,00,000/- Total Tax Effect Rs. 55,00,000/- 2. The order u/s 263 of the Income Tax Act, 1961, PCIT(C), dated 8/10/2018 for the Assessment Years 2011-12, 2012-13 & 2013-14 is reproduced below: “ORDER U/S 263 OF INCOME TAX ACT, 1961 Original return

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

6) Tax Effect 1. Addition u/s 68 for Rs.1.65 crores Rs. 55,00,000/- Total Tax Effect Rs. 55,00,000/- 2. The order u/s 263 of the Income Tax Act, 1961, PCIT(C), dated 8/10/2018 for the Assessment Years 2011-12, 2012-13 & 2013-14 is reproduced below: “ORDER U/S 263 OF INCOME TAX ACT, 1961 Original return

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

C. Hindustan Chemicals Industries Sr. Particulars Page no. no. 1. Ledger Confirmation 160 2. Relevant Period Bank Statement 161 – 164 3. ITR Acknowledgement 165 Response submitted in respect to notice u/s 5. 166 – 172 133(6) of I.T. Act 1961 Paper Book (Volume-II) D. Paramshakti Steels Ltd. Sr. Particulars Page no. no. 1. Ledger Confirmation 1 2. Relevant Period

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

C)–2/RPR/RKTC/Sharing Information/20120–21/2026 dated 15/01/2021 To The Dy. Commissioner of Income Tax Central Circle–1(1), Nagpur Sir, Sub:– Assessment proceedings u/s 153C of the I.T. Act, 1961, in the case of M/s. Maheshwari Coal Benefication and Infrastructure Pvt. Ltd., (PAN– AAECM9298D), House no.647, Behind 16 Kholi, Tikrapara, Bilaspur, CG – regarding. Kindly refer to the above and find enclosed

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

C)–2/RPR/RKTC/Sharing Information/20120–21/2026 dated 15/01/2021 To The Dy. Commissioner of Income Tax Central Circle–1(1), Nagpur Sir, Sub:– Assessment proceedings u/s 153C of the I.T. Act, 1961, in the case of M/s. Maheshwari Coal Benefication and Infrastructure Pvt. Ltd., (PAN– AAECM9298D), House no.647, Behind 16 Kholi, Tikrapara, Bilaspur, CG – regarding. Kindly refer to the above and find enclosed

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

C)–2/RPR/RKTC/Sharing Information/20120–21/2026 dated 15/01/2021 To The Dy. Commissioner of Income Tax Central Circle–1(1), Nagpur Sir, Sub:– Assessment proceedings u/s 153C of the I.T. Act, 1961, in the case of M/s. Maheshwari Coal Benefication and Infrastructure Pvt. Ltd., (PAN– AAECM9298D), House no.647, Behind 16 Kholi, Tikrapara, Bilaspur, CG – regarding. Kindly refer to the above and find enclosed

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

C)–2/RPR/RKTC/Sharing Information/20120–21/2026 dated 15/01/2021 To The Dy. Commissioner of Income Tax Central Circle–1(1), Nagpur Sir, Sub:– Assessment proceedings u/s 153C of the I.T. Act, 1961, in the case of M/s. Maheshwari Coal Benefication and Infrastructure Pvt. Ltd., (PAN– AAECM9298D), House no.647, Behind 16 Kholi, Tikrapara, Bilaspur, CG – regarding. Kindly refer to the above and find enclosed

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

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

C)–2/RPR/RKTC/Sharing Information/20120–21/2026 dated 15/01/2021 To The Dy. Commissioner of Income Tax Central Circle–1(1), Nagpur Sir, Sub:– Assessment proceedings u/s 153C of the I.T. Act, 1961, in the case of M/s. Maheshwari Coal Benefication and Infrastructure Pvt. Ltd., (PAN– AAECM9298D), House no.647, Behind 16 Kholi, Tikrapara, Bilaspur, CG – regarding. Kindly refer to the above and find enclosed

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

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

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

c. The Appellant has taken unsecured loans which forms the subject matter of impugned appeals as under: i. AY 2009-10 – Rs. 1,00,00,000/- from M/s Duke Business Pvt. Ltd. (Formerly known as JPK Trading India Pvt. Ltd.) ii. AY 2011-12 – Rs. 50,00,000/- from Nakshtra Business Pvt. Ltd. (Formerly known as M/s Hema Trading