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11 results for “section 68”+ Section 10(26)clear

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Key Topics

Section 2546Section 2635Section 2645Section 1494Section 2503Section 92C2Section 172Addition to Income2

PR. COMMISSIONER OF INCOME TAX, vs. SHRI ASHOK AGARWAL HUF

ITA/4/2021HC Rajasthan16 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42

10. There is no dispute that the complaint is based on ECIR dated 17th March, 2017 in which the respondent was shown as one of the accused. Moreover, clause (a) will apply during the continuation of the proceedings relating to an offence under the PMLA in a Court. There is no dispute that when an order under Section

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021
HC Rajasthan
01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

68 OF 2020 AGAINST THE ORDER DATED 30.09.2019 IN I.T.A.NO.238 OF 2019 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SHRI. JOSE THOMAS PADINJAREVEETTIL, PUTHENVEEDU, ADOOR P.O., PATHANAMTHITTA -691 523. BY ADV.SRI.ANIL D. NAIR (SR.) BY ADV.SRI.R.SREEJITH BY ADV.SMT.TELMA

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

26 of 300 Prayer a. Decisions of the APL Committee dated 23rd October, 2020 and 9th November, 2020 and any other similar decision be set aside ; b. Injunction restraining the APL Committee from giving any effect or further effect to the decisions of the 2 of the APL Committee members dated 23rd October, 2020 and 9th November

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

10 of 171 versus UOI & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Mr. Sunil Kumar Jha, Mr. M.S. Akhtar, Mr. Mayank Madhu and Mr. Sami Sameer Siddiqui, Advocates for UOI. Ms. Manisha Agrawal Narain, CGSC with Mr. Shivam Sharma, Mr. Abhishek Kumar, Advocates Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate

PR. COMMISSIONER OF INCOME TAX vs. SMT. KAJAL CHHABRA

Appeals are dismissed

ITA/32/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 130Section 149

26 September 2023 + CUSAA 30/2021 & CM APPL. 30316/2021 COMMISSIONER OF CUSTOMS ..... Appellant Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar, Adv. versus M/S M.D. OVERSEAS ..... Respondent Through: Mr. Kishore Kunal and Ms. Runjhun Pare, Advs. + CUSAA 31/2021 & CM APPL. 30363/2021 COMMISSIONER OF CUSTOMS ..... Appellant Through: Mr. Harpreet Singh, Sr. SC with Mr. Jatin Kumar, Adv. versus M/S. GULAB

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

26 of 241 parties the Court had passed certain directions. The relevant portion of the order dated 21st December, 2024 reads as under: “5. The above discussion would show that insofar as the said SoP for sharing information with LEAs is concerned, the IBA has to ensure the implementation of the same by the banks, which has not yet been

PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S K.S. CAPITAL SERVICES PRIVATE LIMITED

ITA/63/2024HC Rajasthan03 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 153Section 250Section 254Section 263Section 264Section 2ASection 92C

26 September 2017. Pursuant to the rejection of those objections, a final assessment order came to be framed on 31 October 2017. It was the aforenoted orders which came to be assailed before the ITAT. 6. The ITAT has while accepting the assertion of the respondents observed as under: - “39. When the Assessing Officer framed order dated 12.03.2015 giving appeal

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

26. (1992) 1 SCC 558 27. AIR 1952 SC 525 28. AIR 1958 SC 538 29. AIR 1960 SC 457 30. AIR 1989 SC 2105 31. (2010) 5 SCC 538 32. (2011) 5 SCC 29 33. (1996) 10 SCC 665 34. AIR 1965 SC 745 35. AIR 1969 Guj 74 36. (2013) 9 SCC 659 37. (1986) 2 SCC 68

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

26 imputation when viewed through the lens of a reasonable person. Even innuendo, where defamatory meaning is implied, not stated expressly, can satisfy this requirement, provided it would be so understood by those acquainted with the plaintiff‟s background. 58. The second requirement is publication, which is the act of communicating the defamatory content to at least one person other

PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD

In the result, Appeal Suit is allowed and the impugned judgment and

ITA/83/2020HC Rajasthan07 May 2022

Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana

For Appellant: Mr.J.Barathan
Section 96

26, for the purpose of carrying on business dealing in hides and skins on commission basis in partnership under the name and style of M.M.P.M. Syed Mohammed, with effect from 01.04.1983 by taking over all the assets and liabilities of the old firm at book value as at 31.03.1983. The factum of the execution of a release deed from partnership