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3 results for “section 68”+ Section 271bclear

Sorted by relevance

Chennai66Mumbai46Jaipur37Hyderabad28Karnataka21Ahmedabad20Kolkata17Rajkot15Pune12Indore11Delhi11Bangalore9Surat8Dehradun8Cochin7Chandigarh4Lucknow4Patna3Nagpur2SC2Jabalpur1

Key Topics

Section 44A8Section 143(3)4Section 2632Section 2502Section 271B2Section 271(1)(c)2Penalty2Addition to Income2Limitation/Time-bar2Condonation of Delay

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

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

2
ITA 48/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

271B of the Act. 5. For that the Ld. CIT(Appeal) has not been justified in confirming the initiation of penalty proceedings u/s. 271(1)(c) of the Act. 6. For that the humble appellant craves leave of the Hon’ble ITAT to take, raise, press, plead and/or argue any other ground or grounds which may arise during the course

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

ITA 68/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR
Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

271B of the Act. 5. For that the Ld. CIT(Appeal) has not been justified in confirming the initiation of penalty proceedings u/s. 271(1)(c) of the Act. 6. For that the humble appellant craves leave of the Hon’ble ITAT to take, raise, press, plead and/or argue any other ground or grounds which may arise during the course