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.

42 results for “section 68”+ Section 4Aclear

Sorted by relevance

Delhi521Mumbai240Karnataka190Jaipur141Chennai126Bangalore119Ahmedabad118Hyderabad94Cochin88Indore47Pune42Kolkata38Chandigarh31Allahabad25Lucknow18Cuttack17Rajkot17Surat16Nagpur13SC13Visakhapatnam11Raipur8Guwahati7Dehradun7Jodhpur6Telangana6Varanasi6Agra5Jabalpur5Amritsar2Panaji2Orissa1Patna1A.K. SIKRI ROHINTON FALI NARIMAN1Rajasthan1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 12A39Section 1125Search & Seizure25Section 13224Section 10(20)24Section 153A23Addition to Income22Section 143(3)21Section 153C19Section 143(1)

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

4A) has been made applicable from A.Y. 2018-19 as has been specifically stated in the Finance Act, 2017 and not for the A.Y. under consideration. We are also not in agreement with the contention of the Ld. DR that this amendment is clarificatory in nature. As rightly pointed out by the Ld. Counsel that this amendment has been made

Showing 1–20 of 42 · Page 1 of 3

13
Survey u/s 133A12
Unexplained Investment8

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

4A) has been made applicable from A.Y. 2018-19 as has been specifically stated in the Finance Act, 2017 and not for the A.Y. under consideration. We are also not in agreement with the contention of the Ld. DR that this amendment is clarificatory in nature. As rightly pointed out by the Ld. Counsel that this amendment has been made

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

4A) has been made applicable from A.Y. 2018-19 as has been specifically stated in the Finance Act, 2017 and not for the A.Y. under consideration. We are also not in agreement with the contention of the Ld. DR that this amendment is clarificatory in nature. As rightly pointed out by the Ld. Counsel that this amendment has been made

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

4A) has been made applicable from A.Y. 2018-19 as has been specifically stated in the Finance Act, 2017 and not for the A.Y. under consideration. We are also not in agreement with the contention of the Ld. DR that this amendment is clarificatory in nature. As rightly pointed out by the Ld. Counsel that this amendment has been made

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

4A) has been made applicable from A.Y. 2018-19 as has been specifically stated in the Finance Act, 2017 and not for the A.Y. under consideration. We are also not in agreement with the contention of the Ld. DR that this amendment is clarificatory in nature. As rightly pointed out by the Ld. Counsel that this amendment has been made

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

4A) has been made applicable from A.Y. 2018-19 as has been specifically stated in the Finance Act, 2017 and not for the A.Y. under consideration. We are also not in agreement with the contention of the Ld. DR that this amendment is clarificatory in nature. As rightly pointed out by the Ld. Counsel that this amendment has been made

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1703/PUN/2024[2020-21]Status: DisposedITAT Pune09 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

4A) would not be available for the purpose of framing a regular assessment. There is nothing either in Section 132 or any other provision of the Act to indicate that the presumption provided under Section 132 which is a self contained code for search and seizure and retention of books etc. can be raised for the purposes

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1698/PUN/2024[2015-16]Status: DisposedITAT Pune09 Jan 2025AY 2015-16

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

4A) would not be available for the purpose of framing a regular assessment. There is nothing either in Section 132 or any other provision of the Act to indicate that the presumption provided under Section 132 which is a self contained code for search and seizure and retention of books etc. can be raised for the purposes

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1700/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

4A) would not be available for the purpose of framing a regular assessment. There is nothing either in Section 132 or any other provision of the Act to indicate that the presumption provided under Section 132 which is a self contained code for search and seizure and retention of books etc. can be raised for the purposes

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1697/PUN/2024[2014-15]Status: DisposedITAT Pune09 Jan 2025AY 2014-15

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

4A) would not be available for the purpose of framing a regular assessment. There is nothing either in Section 132 or any other provision of the Act to indicate that the presumption provided under Section 132 which is a self contained code for search and seizure and retention of books etc. can be raised for the purposes

GARWARE TECHNICAL FIBRES LIMITED,PUNE vs. DCIT, CC-1(3), PUNE

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1699/PUN/2024[2016-17]Status: DisposedITAT Pune09 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

4A) would not be available for the purpose of framing a regular assessment. There is nothing either in Section 132 or any other provision of the Act to indicate that the presumption provided under Section 132 which is a self contained code for search and seizure and retention of books etc. can be raised for the purposes

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, NASHIK, NASHIK vs. YOGI COTEX PRIVATE LIMITED, MUMBAI

In the result appeal of the revenue is dismissed

ITA 2058/PUN/2025[2018]Status: DisposedITAT Pune08 Oct 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं / Ita No.2058/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-19 Vs Yogi Cotex Private Acit, Central Circle-1, Nashik Limited, 4A, Vikas Centre, S V Road, Santacruz West, Mumbai-400054 Maharashtra Pan-Aaacy5355P Appellant Respondent

For Appellant: Shri Vijay MehtaFor Respondent: Shri Bharat Andhale-
Section 132Section 143(2)Section 143(3)Section 250Section 68

4A, Vikas Centre, S V Road, Santacruz West, Mumbai-400054 Maharashtra PAN-AAACY5355P Appellant Respondent Assessee by : Shri Vijay Mehta Revenue by : Shri Bharat Andhale- Addl.CIT Date of hearing : 08.10.2025 Date of : 31.10.2025 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of revenue is directed against the order of Ld. CIT(A) dated

MEENAMANI GANGA BUILDER LLP,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

section 132(4A) on seizure of fax message and it was upon assessee to rebut that presumption by offering a plausible explanation.” 9. Relying on various decisions, the Assessing Officer made addition of Rs.45,17,500/- to the total income of the assessee. Similarly, for assessment year 2019-20, he made addition of Rs.1,30,68

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 702/PUN/2014[2000-01]Status: DisposedITAT Pune24 Jun 2020AY 2000-01

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

4A) of the Act applies to the facts of the present case. 18. During the rebuttal time, ld. AR for the assessee added by saying that in the light of the Hon’ble Jurisdictional High Court’s judgement in the case of Sheraton Apparels, 123 Taxman 238, ld. Counsel mentioned that loose papers and diaries are not the books

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 701/PUN/2014[1999-2000]Status: DisposedITAT Pune24 Jun 2020AY 1999-2000

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

4A) of the Act applies to the facts of the present case. 18. During the rebuttal time, ld. AR for the assessee added by saying that in the light of the Hon’ble Jurisdictional High Court’s judgement in the case of Sheraton Apparels, 123 Taxman 238, ld. Counsel mentioned that loose papers and diaries are not the books

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 705/PUN/2014[2003-04]Status: DisposedITAT Pune24 Jun 2020AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

4A) of the Act applies to the facts of the present case. 18. During the rebuttal time, ld. AR for the assessee added by saying that in the light of the Hon’ble Jurisdictional High Court’s judgement in the case of Sheraton Apparels, 123 Taxman 238, ld. Counsel mentioned that loose papers and diaries are not the books

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 704/PUN/2014[2002-03]Status: DisposedITAT Pune24 Jun 2020AY 2002-03

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

4A) of the Act applies to the facts of the present case. 18. During the rebuttal time, ld. AR for the assessee added by saying that in the light of the Hon’ble Jurisdictional High Court’s judgement in the case of Sheraton Apparels, 123 Taxman 238, ld. Counsel mentioned that loose papers and diaries are not the books

MARUTI NIVRUTTI NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 1060/PUN/2014[2005-06]Status: DisposedITAT Pune24 Jun 2020AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

4A) of the Act applies to the facts of the present case. 18. During the rebuttal time, ld. AR for the assessee added by saying that in the light of the Hon’ble Jurisdictional High Court’s judgement in the case of Sheraton Apparels, 123 Taxman 238, ld. Counsel mentioned that loose papers and diaries are not the books

MARUTI NIVRUTTI NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 1059/PUN/2014[2004-05]Status: DisposedITAT Pune24 Jun 2020AY 2004-05

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

4A) of the Act applies to the facts of the present case. 18. During the rebuttal time, ld. AR for the assessee added by saying that in the light of the Hon’ble Jurisdictional High Court’s judgement in the case of Sheraton Apparels, 123 Taxman 238, ld. Counsel mentioned that loose papers and diaries are not the books

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 703/PUN/2014[2001-02]Status: DisposedITAT Pune24 Jun 2020AY 2001-02

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

4A) of the Act applies to the facts of the present case. 18. During the rebuttal time, ld. AR for the assessee added by saying that in the light of the Hon’ble Jurisdictional High Court’s judgement in the case of Sheraton Apparels, 123 Taxman 238, ld. Counsel mentioned that loose papers and diaries are not the books