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7 results for “section 68”+ Section 67clear

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Section 172Search & Seizure2

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals

BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

ITA/1/2022HC Orissa03 Nov 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

67 47. Smti. Judy Dkhar :::Cross Objector/Respondent No.61/ D/o (L) Sorbo Mohon Swer Claimant No. 68 -Vs- Collector, Ri – Bhoi District, Nongpoh, Meghalaya ::: Opposite Party/Appellant ____________________________________________________________ FA No. 1 of 2023 Smti. Bartilin Kharbuli D/o (L) K. Kharbynepet :::Appellant -Vs- Collector, Ri – Bhoi District, Nongpoh :::Respondent ____________________________________________________________ Page 13 of 99 FA No. 2 of 2023 Smti. Susan M. Wahlang since deceased

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. INDRANI PATNAIK

ITA/4/2021HC Orissa21 Nov 2024

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO

Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42

67. Equally well-established is the rule of statutory interpretation that when a statute prescribes that a particular act is to be performed in a specified manner, it must be performed in that manner alone or not at all. Deviation from the prescribed procedure is impermissible in law. The record of the present cases unmistakably discloses non- compliance with

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

section 142(1) and 143(2) of Income-tax Act, 1961 alongwith detailed 53 ITA No.6 of 2005 & other connected matters questionnaire as also statutory notice u/s 16(2) alongwith detailed questionnaire under the Wealth-tax Act, 1957 have been kept in the Paper Book prepared for submission to the Hon'ble Settlement Commission, a copy of which

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

67 of 171 Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini Sen, Standing Counsel with Ms. Shivangi Bhasin, Advocate for DDA Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA + LA.APP. 292/2016 & CM APPL. 37754/2018 HARI KISHAN SHARMA & ORS .....Appellants Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .....Respondents

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

67 of 171 Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini Sen, Standing Counsel with Ms. Shivangi Bhasin, Advocate for DDA Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA + LA.APP. 292/2016 & CM APPL. 37754/2018 HARI KISHAN SHARMA & ORS .....Appellants Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .....Respondents

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S. M.M. ENGINEERS AND CONSULTANTS

ITA/72/2022HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

Section 167(2) of the Code of Criminal Procedure vide Order dated 20.12.2021 passed by the Learned CMM. ii) On 21.12.2021 the Detenus made a representation to the Detaining Authority, submitting that a large number of documents furnished to them were illegible and many other documents that had been relied upon and referred to were not furnished, communicated and/or