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.

6 results for “section 68”+ Section 56(2)(viia)clear

Sorted by relevance

Mumbai100Delhi51Bangalore47Chennai35Hyderabad11Chandigarh10Jaipur10Cochin8Cuttack8Pune6Kolkata5Visakhapatnam3Nagpur3SC2Amritsar1Ahmedabad1Allahabad1Raipur1Rajkot1Guwahati1Indore1

Key Topics

Section 54F7Section 143(3)6Addition to Income6Section 36(1)(viia)5Disallowance5Depreciation4Set Off of Losses4Deduction3Section 682Section 36

BANK OF MAHARASHRA,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, PUNE, PUNE

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

ITA 682/PUN/2024[2018-19]Status: DisposedITAT Pune30 Dec 2024AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Ananthan and Mrs. Lalitha RameswaranFor Respondent: Shri Amol Khairnar, CIT-DR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 36(1)(viia)Section 40A(7)

56,31,309/- under the normal provisions and determined the book profit u/s 115JB of the Act at Rs.6911,69,43,041/-. 4. Subsequently, the Ld. PCIT examined the records and observed that the said book profit under the provisions of section 115JB was rectified by the Assessing Officer to Rs.2404,02,51,679/- vide order dated 08.06.2021 under

2
Section 115J2
Section 1542

RAJENDRA L.AGARWAL,,PUNE vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION -I),, PUNE

ITA 2330/PUN/2017[2012-13]Status: DisposedITAT Pune31 Aug 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No. 2330/Pun/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year : 2012-13 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sunil PathakFor Respondent: Shri Rajeev Kumar &
Section 54F

68,500/-, we are of the opinion that the Assessing Officer disallowed the claim of the assessee for want of evidence. We also find that there was requirement of legal assistance as well as requirement of legal consultancy and other title search activities before 7 Shri Rajendra L. Agarwal investment is made in a bungalow. In our opinion, furnishing

SHRIJEET FINANCE P LTD,BEED vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE, JALNA

In the result, appeal of the assessee is partly allowed

ITA 439/PUN/2022[2017-18]Status: DisposedITAT Pune22 Apr 2024AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.439/Pun/2022 िनधा"रण वष" / Assessment Year : 2017-18 Shrijeet Finance Private Limited, The Assistant Ambejogai Road, Parli, V Commissioner Of Maharashtra – 431515. S Income Tax, Circle, Pan: Aaqcs2652F Jalna. Appellant/ Assessee Respondent /Revenue Assessee By Shri Suhas Bora – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 22/02/2024 Date Of Pronouncement 22/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Dated 25.10.2021 Emanating From Assessment Order Dated 27.12.2019 Passed Under Section 143(3) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : 1. On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Erred In Confirming The Addition Of Rs.6,66,151/- Shrijeet Finance Private Limited [A]

Section 143(3)Section 250Section 36Section 68

Section 36(l)(via)(d) of the Act while making an addition. 5. The Appellant prays that in the interest of justice the additional evidences may be admitted and the issue may be decided after considering the additional evidences. The Appellant relies on the ratio laid by the Hon'ble Supreme Court in the case

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE vs. M/S. JANATA SAHAKARI BANK LTD,, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2428/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Nikhil PathakFor Respondent: Shri J. P. Chadraker
Section 143(3)

68,900/- and reserve funds stood at Rs.242,39,89,281/- and whereas the investments in mutual funds are made to the tune of Rs.8,50,00,000/- and the investments in shares in cooperative institution at Rs.2,69,84,050/- aggregating to sum of Rs.11,19,85,050/- and whereas exempt income earned is Rs.30,58,185/-. Thus

JANATA SAHAKARI BANK LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2641/PUN/2017[2014-15]Status: DisposedITAT Pune10 May 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Nikhil PathakFor Respondent: Shri J. P. Chadraker
Section 143(3)

68,900/- and reserve funds stood at Rs.242,39,89,281/- and whereas the investments in mutual funds are made to the tune of Rs.8,50,00,000/- and the investments in shares in cooperative institution at Rs.2,69,84,050/- aggregating to sum of Rs.11,19,85,050/- and whereas exempt income earned is Rs.30,58,185/-. Thus

JANATA SAHAKARI BANK LIMITED,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2400/PUN/2017[2013-14]Status: DisposedITAT Pune10 May 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Nikhil PathakFor Respondent: Shri J. P. Chadraker
Section 143(3)

68,900/- and reserve funds stood at Rs.242,39,89,281/- and whereas the investments in mutual funds are made to the tune of Rs.8,50,00,000/- and the investments in shares in cooperative institution at Rs.2,69,84,050/- aggregating to sum of Rs.11,19,85,050/- and whereas exempt income earned is Rs.30,58,185/-. Thus