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12 results for “section 68”+ Section 45(5)clear

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Key Topics

Addition to Income5Section 1382Section 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

45. Secondly, the fact that Section 104(1) does not explicitly require a Customs Officer to have “material in their possession” does not imply that a Customs Officer can conclude that an offence has been committed out of thin air or mere suspicion. The threshold for arrest under Section 104(1) of the Customs Act is higher than

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

45, it cannot be taxed at all. (See S. G. Mercantile Corporation P. Ltd. v. CIT (1972) 83 1TR 700 (SC). (17) Furthermore, it would be illogical and against the language of section 56 to hold that everything that is exempted from capital gains by the statute could be taxed as a casual or non-recurring receipt under section

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

45 56. (2005) 5 SCC 91 57. (2016) 11 SCC 356 58. 2003 5 SCC 568 59. (2012) 1 SCC

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

68 ; f. Ad interim order in terms of prayers above ; (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 28 of 300 g. Such further and/or other order or orders be passed and/or direction or directions be made as to this Hon’ble Court may deem fit and proper. GA/4/2021 (APO/92/2020) Prayer a. Injunction

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

68 ; f. Ad interim order in terms of prayers above ; (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 28 of 300 g. Such further and/or other order or orders be passed and/or direction or directions be made as to this Hon’ble Court may deem fit and proper. GA/4/2021 (APO/92/2020) Prayer a. Injunction

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

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

5. Affidavits in which date has not been mentioned by the Notary:- Opposite party nos. 29, 43, 44, 45, 45, 70, 73, 81. 6. Such application in which route is not mentioned:- Opposite Party No. 53. In this way, only applications 16, 17, 18, 19 & 20 complies with all the conditions. “ The STAT, thereafter, observed that the Regional Transport Authority

PRINCIPAL COMMISSIONER OF INCOME TAX, vs. HARISH JAIN

Accordingly, the Criminal Revision Case is allowed

ITA/81/2023HC Rajasthan03 Mar 2025

Bench: The Madurai Bench Of Madras High Court Dated : 21.07.2025 Coram: The Honourable Mrs.Justice L.Victoria Gowri Crl.R.C.(Md)No.81 Of 2023 & Crl.M.P.(Md)No.1047 Of 2023 Prabavathi

For Respondent: Mr.P.Muthusamy
Section 138

5 of 12 https://www.mhc.tn.gov.in/judis Crl.R.C.(MD)No.81 of 2023 cheque readily discloses material alterations, both in words and figures. Both the Courts below overlooked that the complainant and the accused’s son had colluded and the cheque was stolen from the accused’s house, her signature was forged and she never received any legal notice on 25.09.2013. They

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

5 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 1143/2008 UOI & ANR. .....Appellants Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. Mohd. Sueb Akhtar, Mr. Divakar Kapil, Advocates for UOI. Mr. Kunal Sharma, Mr. Vaishanv Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini

PR COMMISSIONER OF INCOME TAX JAIPUR-II vs. M/S VAIBHAV GLOBAL LTD

The appeal is allowed in part

ITA/291/2017HC Rajasthan24 Jan 2022

Bench: AKIL KURESHI,SAMEER JAIN

Section 166Section 173

45 Years R/o Village Chachhanpairi, P.S. Sejbahar, District Raipur, Chhattisgarh, 2 - Smt. Kanti Dahariya W/o Shri Hemant Kumar Dahariya, Aged About 42 Years R/o Village Chachhanpairi, P.S. Sejbahar, District Raipur, Chhattisgarh, 3 - Mithlesh Kumar Dahariya S/o Shri Hemant Kumar Dahariya, Aged About 25 Years R/o Village Chachhanpairi, P.S. Sejbahar, District Raipur, Chhattisgarh, 4 - Ku. Nileshwari Dahariya D/o Shri Hemant Kumar

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

45. On 21.06.1976, the sons of Mappillai Meera Mohaideen Rauther Sayabu, namely, M. M. P. M. Syed Mohammed, M. M. P. M. Mohammed 53/85 https://www.mhc.tn.gov.in/judis A.S.(MD)No.83 of 2020 Abdullah and M. M. P. M. Jamalia Syed Yaseen together purchased the suit properties from one M. M. Mohammed Hanifa for a valid consideration

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

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 done. 6. The banks contend today that the SoP is still not a binding document. Mr. Gupta, at this stage, submits that

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

5 entitling him to seek a redressal for the injuries caused to his reputation and livelihood. 12. He places reliance on the decision of this Court in SP Sharma v. IFCI Ltd.1, Himanshu Bhatt v. Indian Railway Catering and Tourism Corporation2, Shobhna Bhartia v. State of NCT of Delhi3, and the decision of the Court of England and Wales