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13 results for “section 68”+ Section 24(1)(A)clear

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Key Topics

Section 2546Section 2635Section 2645Section 1494Addition to Income4Section 2503Section 92C2Section 172

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

24 of 31 recording in writing the requisite „reasons to believe‟, concluded that the Respondent or her husband had, through impugned bank accounts, committed the offence of money laundering, or was in possession of the proceeds of crime, or was holding relevant records, or was the owner of property connected with crime. 58. The freezing orders dated 05.09.2018 themselves

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

ITA/63/2024
HC Rajasthan
03 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

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

24 November 2021 for Assessment Year2 2006-07 [ITA No. 63/2024] and AY 2005-06 [ITA No. 64/2024]. The ITAT has essentially held that the draft as well as the final assessment orders framed by the Assessing Officer3 for the subject AYs’ would be barred by limitation in terms of the provisions of Section 153(2A). Sub-section

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LIMITED

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

1. Applications having empty columns: Columns were not completely filled by opposite party nos. 5, 8, 13, 24, 25, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 40, 43, 44, 45, 53, 60, 61, 64, 65, 66, 70, 71, 75, 76, 85. 2. Application, total 11 in number, not received in the application proforma under Rule

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

68. AIR 1966 SC 1637 69. (1973) 1 SCR 515 70. (2013) SCC OnLine 622 (Bom HC DB) 71. (2003) ECR 783 (SC) 72. (2015) 4 SCC 400 73. AIR 1996 SC 188). 74. (1975) Supp SCC 1 75. AIR 1963 SC 1742 76. Criminal Appeal No. 75/69 decided

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

ITA/6/2021HC Rajasthan01 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

24 of 300 Appeal filed by Harsh Vardhan Lodha GA/1/2020 (APO/92/2020) Prayer a. Leave be granted to the petitioner to file a Memorandum of Appeal from the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

24 of 300 Appeal filed by Harsh Vardhan Lodha GA/1/2020 (APO/92/2020) Prayer a. Leave be granted to the petitioner to file a Memorandum of Appeal from the judgment and order dated 18th September, 2020 passed by the Hon’ble Justice Sahidullah Munshi

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

M/S HERBICIDES INDIA LTD vs. ASSISTANT COMMISSIONER

The appeals are dismissed

ITA/816/2008HC Rajasthan27 Mar 2025

Bench: AVNEESH JHINGAN,MANEESH SHARMA

Section 260Section 36(1)(iii)

68,294/- to M/s. Dugar Photofilms Limited (for short ‘DPFL’), of [2025:RJ-JP:13935-DB] (3 of 6) [ITA-816/2008] Rs.28,62,084/- to M/s. Tetenal India Limited and Rs.2,01,668/- to M/s. Mooji Tulsidas & Co. In response to the show-cause notice, the appellant took the stand that the advances were in normal course of business

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

24 February 2020 passed by learned CESTAT are assailed by the appellant by way of present appeals. The following questions of law were framed in the instant appeals on 22 September 2021:- "I. Whether the learned Tribunal did not err in holding that the provisions of Section 149 of the Customs Act, 1962 will not come into play

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

24 Issue No.2: Whether the statement in the impugned termination letter as issued by the defendant, has resulted in the defamation of the plaintiff? OPP 54. In addition to asserting that the termination letter is in contravention of the employment contract, the plaintiff has further contended that the expressions employed therein, most notably the phrases “malicious conduct” and “complete loss

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

24. After the demise of Syed Mohammed, the 1st to 4th defendants and Jamalia Syed Yaseen together enjoyed the suit properties. In the meanwhile, on 13.09.1997, Jamalia Syed Yaseen passed away leaving behind his wife and their children who are the 1st plaintiff and 2nd to 5th plaintiffs respectively. Thereafter, the legal heirs of Syed Mohammed and Jamalia Syed Yaseen

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

1, Article 4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights