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11 results for “section 68”+ Section 144Aclear

Sorted by relevance

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Key Topics

Section 26361Section 153A60Section 143(3)15Section 12715Limitation/Time-bar7Revision u/s 2637Section 2504Section 1444Section 1324Section 133A

MITHILESH KUMAR,PATNA vs. DCIT CENTRAL CIRCLE-2, PATNA

In the result, the appeal of the assessee is allowed

ITA 230/PAT/2023[2021-22]Status: DisposedITAT Patna18 Apr 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 127Section 132ASection 133ASection 143(3)Section 153DSection 263

68 to 69D read with Section 115BBE, by colouring the "deemed incomes" as business income. More so, in cases of unaccounted cash and undisclosed investment/expenditure in purchases, and excess stock assessable under section 69A/69B/69C of the Act. 3.2.1. At the outset, all the decisions quoted and relied upon by the assessee, with regard to non-applicability of Section

2
Survey u/s 133A2
Unexplained Cash Credit2

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 123/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 263

68,330/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) was issued and served upon the assessee on 23.09.2019. It is pertinent to observe that a survey under section 133A of the Income Tax Act was carried out at the business premises of the assessee on 14.09.2017. 2 Assessment

VINAYAK BUILDERS AND DEVELOPERS PVT LTD,PATNA vs. ACIT, CENTRAL CIRCLE-03, PATNA, PATNA

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

ITA 65/PAT/2023[2012-13]Status: HeardITAT Patna16 Oct 2024AY 2012-13

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. Nos. 64 & 65/Pat/2023 Assessment Years: 2011-12 & 2012-13 Vinayak Builders & Acit, Central Circle-03, Developers Pvt. Ltd. Vs Loknayak Bhawan, 101, Vaidhnath Apartment, 3Rd Floor, Frazer Road, Road No.03, Mahesh Nagar, Patna-800 001 Patna-800 024 [Pan :Aadcv1223G] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Shri Rinku Singh, CIT DR
Section 132Section 144Section 144ASection 153ASection 250

section 144 vide order even dated 28.03.2014. 2. At the outset, the ld. counsel for the assessee submitted that there was no appearance before the ld. AO and best judgement ITA Nos.64 & 65/PAT/2023 Vinayak Builders and Developers Pvt. Ltd.; A.Y. 2012-13 assessment has been framed u/s 144 of the Act for the impugned assessment year. Further, assessee could

VINAYAK BUILDERS AND DEVELOPERS PVT LTD,PATNA vs. ACIT, CENTRAL CIRCLE-03, PATNA, PATNA

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

ITA 64/PAT/2023[2011-12]Status: HeardITAT Patna16 Oct 2024AY 2011-12

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. Nos. 64 & 65/Pat/2023 Assessment Years: 2011-12 & 2012-13 Vinayak Builders & Acit, Central Circle-03, Developers Pvt. Ltd. Vs Loknayak Bhawan, 101, Vaidhnath Apartment, 3Rd Floor, Frazer Road, Road No.03, Mahesh Nagar, Patna-800 001 Patna-800 024 [Pan :Aadcv1223G] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Shri Rinku Singh, CIT DR
Section 132Section 144Section 144ASection 153ASection 250

section 144 vide order even dated 28.03.2014. 2. At the outset, the ld. counsel for the assessee submitted that there was no appearance before the ld. AO and best judgement ITA Nos.64 & 65/PAT/2023 Vinayak Builders and Developers Pvt. Ltd.; A.Y. 2012-13 assessment has been framed u/s 144 of the Act for the impugned assessment year. Further, assessee could