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5 results for “section 68”+ Section 194A(3)(v)clear

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Mumbai57Chandigarh42Delhi30Pune29Jaipur21Bangalore18Ahmedabad17Cuttack16Chennai14Kolkata14Hyderabad12Visakhapatnam10Rajkot8Nagpur6Raipur5Cochin5Lucknow2Jodhpur1Surat1

Key Topics

Section 4012Section 6810Section 143(3)7Deduction5Disallowance5Addition to Income5Section 14A4TDS3Section 234B2Section 143(1)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)), BHILAI vs. SHRI SANJAY JAIN, BHILAI

In the result ground no. 06 of the revenue stands dismissed

ITA 55/RPR/2020[2014-15]Status: DisposedITAT Raipur09 Nov 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No: Ita 55/Rpr/2020 (Assessment Years:2014-15) Asstt. Commissioner Of Income Tax, V Shri Sanjay Jain, Bhilai S C/O M/S Sidhharth Industries, Plot No. 38, Industrial Estate, Bhilai, C.G. Pan: Aet Pj1859D (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri Ravi Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 23-08-2023 घोषणा क" तार"ख/Date Of : 09-11-2023 Pronouncement

For Appellant: Shri Ravi Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 250Section 40Section 68

V Shri Sanjay Jain, Bhilai s C/o M/s Sidhharth Industries, Plot No. 38, Industrial Estate, Bhilai, C.G. PAN: AET PJ1859D (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee by : Shri Ravi Agarwal, CA राज"व क" ओर से /Revenue by : Smt. Ila M. Parmar, CIT-DR सुनवाई क" तार"ख/ Date of Hearing : 23-08-2023 घोषणा

2
Section 143(2)2
Section 43B2

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 93/BIL/2017[2010-11]Status: DisposedITAT Raipur27 Mar 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

v) Smt. Sharda Devi, Orissa : Rs.10,00,000/-. The CIT(Appeals) was of the view that as the assessee as per “proviso” to Sec. 68 of the Act had failed to discharge the onus that was cast upon him as 5 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 regards proving

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 94/BIL/2017[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

v) Smt. Sharda Devi, Orissa : Rs.10,00,000/-. The CIT(Appeals) was of the view that as the assessee as per “proviso” to Sec. 68 of the Act had failed to discharge the onus that was cast upon him as 5 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 regards proving

DY.C.I.T. 1 vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI(CG)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 222/BIL/2014[2010-11]Status: DisposedITAT Raipur08 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

194A of the Act, which the assessee had failed to deduct. The Assessing Officer was therefore, of the view that provisions of section 40(a)(ia) of the Act are applicable. He accordingly, by applying the provisions of sec.40(a)(ia) of the Act made addition of A.Y. 2010-11 & 2011-12 Rs.4,66,658/-. Aggrieved by the order

DY.C.I.T. 1, BHILAI(CG) vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI(CG)

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 318/BIL/2014[2011-12]Status: DisposedITAT Raipur08 Nov 2019AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel
Section 143(3)Section 40Section 43B

194A of the Act, which the assessee had failed to deduct. The Assessing Officer was therefore, of the view that provisions of section 40(a)(ia) of the Act are applicable. He accordingly, by applying the provisions of sec.40(a)(ia) of the Act made addition of A.Y. 2010-11 & 2011-12 Rs.4,66,658/-. Aggrieved by the order