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3 results for “section 68”+ Section 202clear

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Key Topics

Section 2505Section 1443Section 1473Section 682Section 133(6)2Limitation/Time-bar2Condonation of Delay2Addition to Income2

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

ITA 25/PAT/2019[2010-11]Status: DisposedITAT Patna09 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

For Appellant: Shri A.K.Rastogi & Rakesh Kumar, ARsFor Respondent: Shri Indrajeet Singh, DR
Section 133(6)Section 143(2)Section 143(3)Section 147Section 148(1)Section 68

section 68 is not confined to cash entries in accounts. If a liability is shown in the accounts is found to be bogus, in the absence of any plausible and as the explanation offered by the assessee. the model can be added towards the income of the assessee and brought to tax in the hands of the assessee

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

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

ITA 630/PAT/2024[2016-17]Status: DisposedITAT Patna15 Oct 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 250Section 271(1)(c)

68 days. An application seeking condonation of delay has been filed by the assessee stating as under: “The appellant filed this appeal before the Hon'ble Income Tax Appellate Tribunal, Patna Bench, Patna on 30/10/24 after delay of 69 days. The main I.T.A. No.: 630/PAT/2024 Assessment Year: 2016-17 Shardindu Prasad Singh. reason of delay in filing of memorandum

SURAJ NIRMAN PRIVATE LIMITED,PATNA vs. COMMISSIONER OF INCOME-TAX (APPEALS), PATNA

Appeal is allowed for statistical purposes

ITA 240/PAT/2024[2014-15]Status: DisposedITAT Patna10 Dec 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. No.240/Pat/2024 Assessment Year: 2014-15 Suraj Nirman Pvt. Ltd...…………………...........................……….……Appellant 202, Kaushalya Estate Dak Bunglow, Patna, Bihar – 800001. [Pan: Aaecs9454K] Vs. Cit(A), Patna…………....……...…………………………………....…..Respondent

Section 250Section 68

202, Kaushalya Estate Dak Bunglow, Patna, Bihar – 800001. [PAN: AAECS9454K] vs. CIT(A), Patna…………....……...…………………………………....…..Respondent Appearances by: None appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : November 27, 2024 Date of pronouncing the order : December 10, 2024 ORDER Per Sanjay Awasthi, Accountant Member: 1. The present