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.

15 results for “section 68”+ Section 6(2)(b)clear

Sorted by relevance

Delhi7,278Mumbai6,386Bangalore2,143Kolkata2,060Ahmedabad1,499Chennai1,482Jaipur1,261Hyderabad1,184Pune917Karnataka755Chandigarh741Surat591Indore420Raipur308Cochin289Rajkot288Visakhapatnam258Lucknow236Nagpur180Agra172Amritsar162Cuttack155Guwahati152Telangana125Calcutta104SC102Jabalpur87Jodhpur82Ranchi73Allahabad65Patna65Panaji61Dehradun49Varanasi36Rajasthan15Orissa11Kerala11Punjab & Haryana4Uttarakhand3Gauhati3A.K. SIKRI ROHINTON FALI NARIMAN3Andhra Pradesh1Tripura1K.S. RADHAKRISHNAN A.K. SIKRI1A.K. SIKRI N.V. RAMANA1ARIJIT PASAYAT C.K. THAKKER1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 686Addition to Income6Section 1494Section 1534Natural Justice3Section 42Section 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

6) If ingress into any vessel, vehicle or aircraft authorized to be searched cannot be obtained because such vessel, vehicle or aircraft is moving or for any other reason, it shall be lawful for the authority executing the authorisation, with such assistance as may be required of police officers and such officers, as specified in Section

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

ITA/94/2020
HC Rajasthan
21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

b) Mr. Arvind Kumar with a prayer to modify the order dated 2/5/ August, 2019 by directing voting in relation to Resolution no. 5 and 6 of Annual General Meeting notice of BCrL dated 01.07.2019 to be stayed and voting relating to Resolution no. 5 and 6 of the Annual General Meeting notice dated 01.07.2019 of BCrL to be restrained

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

b) Mr. Arvind Kumar with a prayer to modify the order dated 2/5/ August, 2019 by directing voting in relation to Resolution no. 5 and 6 of Annual General Meeting notice of BCrL dated 01.07.2019 to be stayed and voting relating to Resolution no. 5 and 6 of the Annual General Meeting notice dated 01.07.2019 of BCrL to be restrained

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

ITA/68/2024HC Rajasthan08 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 153Section 153(7)Section 4

B S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:30667-DB WA No. 68 of 2024 THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 17.08.2023 IN WRIT PETITION No.13946 OF 2020 (T-IT) PASSED BY THE HON'BLE LEARNED SINGLE JUDGE. THIS

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

B VARGHESE(K/1300/2019) RESPONDENT/RESPONDENT/ASSESSEE: 1 SMT.GRACY BABU, PADINJAREVEETTIL,PUTHENVEEDU, ADOOR.P.O, PATHANAMTHITTA-691523. 2 ADDL.R2: FRUDDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. 3 ADDL.R3: JUDY BABU THOMAS, PADINJARE VEETTIL, KANNAMKODE, ADOOR P.O. ADOOR – PIN 691 523. ADDL. RESPONDENTS 2 & 3 ARE IMPLEADED AS PER ORDER DATED 03.04.2024 IN I.A.NO.1/2022 IN ITA.NO.54/2020. I.T.A.Noa

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 on 10-9-1969 77. (1965) 2

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

2 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 40/2007 DHARAM VEER .....Appellant Through: Mr. N.S. Chechi, Mr. Vaibhal Chechi and Ms. Rekha Chauhan, Advocates. versus UOI & ANR. .....Respondents 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

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

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

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 had, in its meeting dated 27.12.2008, ignored the provisions of Section 70, 71, 72 and Rule 68 of the Rules which required

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI PAWAN GUPTA,

The appeals are dismissed

ITA/45/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

B-801, Royal Palm Canal Road, Bajrang Nagar, Kota (Pan/gir No. Abnpg3277D). ----Respondent D.B. Income Tax Appeal No. 46/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur- 302005. ----Appellant Versus Shri Raj Rajeshwari Gupta, 205-C, Talwandi, Kota (Pan/ Gir No. Aavpg 2155 K). ----Respondent For Appellant

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI SHAILENDRA KUMAR GUPTA,

The appeals are dismissed

ITA/44/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

B-801, Royal Palm Canal Road, Bajrang Nagar, Kota (Pan/gir No. Abnpg3277D). ----Respondent D.B. Income Tax Appeal No. 46/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur- 302005. ----Appellant Versus Shri Raj Rajeshwari Gupta, 205-C, Talwandi, Kota (Pan/ Gir No. Aavpg 2155 K). ----Respondent For Appellant

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,

The appeals are dismissed

ITA/46/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

B-801, Royal Palm Canal Road, Bajrang Nagar, Kota (Pan/gir No. Abnpg3277D). ----Respondent D.B. Income Tax Appeal No. 46/2025 The Principal Commissioner Of Income Tax, (Central), Rajasthan, Room No. 402, 4Th Floor, Lic Building, Bhawani Singh Road, Ambedkar Circle, Jaipur- 302005. ----Appellant Versus Shri Raj Rajeshwari Gupta, 205-C, Talwandi, Kota (Pan/ Gir No. Aavpg 2155 K). ----Respondent For Appellant

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

6. Having considered the submissions addressed by the learned counsels for the rival parties at the Bar, we find that it is a common case of the parties that the shipping bills were filed during the period 01 April 2014 to 31 March 2015 without declaration for claim of STR and the proposed amendments were sought belatedly by the respondents

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

Section 17 mandates that transfer of immovable property by means of a release deed require registration. 62. This Court has dealt with a case of unregistered release deed in Ammamuthu Ammal vs Devaraj, reported in 2011(5) MLJ 15 (Madras) and the relevant portion is extracted as follows: “If the recitals in the document do display and demonstrate, express

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

6 SCC 657 232012 SCC OnLine Del 4019 Signed By:PRIYA Signing Date:16.07.2025 15:18:52 Signature Not Verified Signed By:PURUSHAINDRA KUMAR KAURAV Signature Not Verified 19 termination by notice, only monetary compensation limited to the notice period is recoverable in law; and (iii) under Section 14 of SRA, determinable contracts are statutorily exempted from specific performance

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

6 and 10 of the Information Technology (Procedure and Safeguard for Blocking for Access of Information by Public) Rules, 2009 (hereinafter “the Blocking Rules, 2009”). It is stated that if there is repeated non-compliance of Court orders by any DNR, then the same can be construed as a violation of public order under Section