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.

2 results for “section 68”+ Section 801clear

Sorted by relevance

Mumbai470Delhi460Karnataka285Kolkata217Ahmedabad121Jaipur117Hyderabad98Bangalore68Pune44Calcutta38Chandigarh36Chennai32Visakhapatnam29Lucknow28Indore26Guwahati24Allahabad23Nagpur23Surat21Cuttack15Rajkot13Ranchi12Telangana8Agra7Cochin7Dehradun6Amritsar5Jodhpur5SC4Jabalpur4Orissa2Patna2Raipur2Uttarakhand1Panaji1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 1484Section 2502Addition to Income2

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

In the result, the appeal filed by the Revenue is allowed

ITA 108/PAT/2020[2011-12]Status: DisposedITAT Patna24 Jun 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 143(3)Section 148Section 250

801 (SC)/[1995] 125 CTR 124 (SC)[28-03-1995] the Hon'ble Supreme Court has held as under: “It is, no doubt, true that in all cases in which a receipt is sought to be taxed as income, the burden lies on the department to prove that it is within the taxing provision and if a receipt

RANJEET SINGH,PATNA vs. ITO, WARD- 5 (5), PATNA

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

ITA 304/PAT/2024[2017-18]Status: Disposed
ITAT Patna
17 Mar 2025
AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 250Section 250(2)Section 69A

Section 68 "it was necessary for the assessee to prove prima facie the Page 8 of 19 I.T.A. No.: 304/PAT/2024 Assessment Year: 2017-18 Ranjeet Singh. identity of creditors, the capacity of such creditors and lastly the genuineness of transactions". 8.4 Similarly, in the case of CIT v. Precision Finance