Search: section 68 | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

16 results for “section 68”+ Section 239clear

Sorted by relevance

Delhi668 Karnataka461 Mumbai363 Chennai138 Bangalore130 Kolkata117 Jaipur98 Ahmedabad74 Hyderabad47 Indore46 Cochin39 Chandigarh33 Nagpur32 Pune30 Surat30 Lucknow25 Raipur20 Rajkot16 Calcutta16 Guwahati14 Telangana10 SC9 Agra8 Visakhapatnam7 Cuttack7 Jodhpur6 Amritsar4 Rajasthan4 Patna4 Andhra Pradesh1 Allahabad1 Panaji1 Jabalpur1 Dehradun1 Ranchi1

Key Topics

Addition to Income14 Section 143(3)9 Section 2508 Section 806 Disallowance6 Section 2635 Section 36(1)(iii)5 Section 1474 Section 80I4 Section 68

SHRI JORUBHA JILUBHA JADEJA,VILLAGE ZANKHAR POST VIDINAR TALUKA LALPUR, DIST JAMNAGAR vs. THE DCIT, CIRCLE-2(2), JAMNAGAR, JAMNAGAR

In the result, the appeal filed by the Assessee is allowed

ITA 3/RJT/2022[2017-18]Status: DisposedITAT Rajkot06 Jan 2023AY 2017-18

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 68Section 69C

239/- under section 68 of the Act. 4.2. The appellant raised grounds of appeal on the issue of addition

ACTIONWARE INDIA PRIVATE LIMITED ,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 317/RJT/2024[2014-15]Status: DisposedITAT Rajkot

2

Unexplained Cash Credit2

02 Jun 2025

AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.317/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2014-15 Actionware India Pvt. Ltd. The Pr.Cit-1 बनाम 316, Sagar Arcade Rajkot. Gandal Road Vs. Opp: Union Bank Of India Rajkot 360 002 (Gujarat) Pan : Aacck 3445 Q (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR

Section 115BSection 132Section 132(4)Section 147Section 263Section 68

239 pages. The necessary facts of the case have already been discussed in paragraphs above. On examination of the facts and circumstances of the case, we note that in order to conduct enquiry, during the assessment proceedings, the assessing officer issued notice under section 142( 1) of the Act, dated 03.03.2022, wherein the pertinent question asked by the assessing

ALPHA HI-TECH FUEL LTD.,,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SNR CIRCLE,, SURENDRANAGAR

In the result the appeal filed by the assessee is allowed

ITA 68/RJT/2009[2005-06]Status: DisposedITAT Rajkot05 Sept 2023AY 2005-06

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:

For Appellant: Shri Kalpesh Doshi, A.R

Section 40Section 80Section 80I

68,606.00 and added to the total income of the assessee. 7. Aggrieved assessee preferred an appeal to the learned CIT-A who has confirmed the order of the AO. A.Y.2005-06 8. Being aggrieved by the order of the learned CIT-A, the assessee is in appeal before us. 9. The learned AR before us filed a paper book running

MAHAVIR IMPEX,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 406/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

239 (Hyd.). wherein, it is held as under: "The basis for addition Only notebook/loose slips These notebooks/loose slips are unsigned documents The Assessing Officer has not established nexus between the notebook loose slips with accrual actual/receipt of interest. The notebook/loose slips seized found during the course of search is a dumb document having no evidentiary value, no addition

OSWAL AGRICOMM PRIVATE LIMITED,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 404/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

239 (Hyd.). wherein, it is held as under: "The basis for addition Only notebook/loose slips These notebooks/loose slips are unsigned documents The Assessing Officer has not established nexus between the notebook loose slips with accrual actual/receipt of interest. The notebook/loose slips seized found during the course of search is a dumb document having no evidentiary value, no addition

RISHABH STEEL SUPPLIER,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 414/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

239 (Hyd.). wherein, it is held as under: "The basis for addition Only notebook/loose slips These notebooks/loose slips are unsigned documents The Assessing Officer has not established nexus between the notebook loose slips with accrual actual/receipt of interest. The notebook/loose slips seized found during the course of search is a dumb document having no evidentiary value, no addition

CHAMPALAL COMPANY,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for\nstatistical purposes

ITA 405/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Section 143(3)Section 250

239 (Hyd.). wherein, it is held as\nunder:\n\"The basis for addition Only notebook/loose slips These notebooks/loose slips are unsigned\ndocuments The Assessing Officer has not established nexus between the notebook loose slips with\naccrual actual/receipt of interest. The notebook/loose slips seized found during the course of\nsearch is a dumb document having no evidentiary value, no addition

PRIYANSI CORPORATION,DIST RAJKOT vs. DCIT, CC-1, RAJKOT, RAJKOT

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Section 143(3)Section 250

239 (Hyd.). wherein, it is held as\nunder:\n\"The basis for addition Only notebook/loose slips These notebooks/loose slips are unsigned\ndocuments The Assessing Officer has not established nexus between the notebook loose slips with\naccrual actual/receipt of interest. The notebook/loose slips seized found during the course of\nsearch is a dumb document having no evidentiary value, no addition

SHRI RAMJI HAMIR VIRDA,GANDHIDHAM vs. THE DCIT, CENTRAL CIRCLE-1, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 400/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

239 (Hyd.). wherein, it is held as under: "The basis for addition Only notebook/loose slips These notebooks/loose slips are unsigned documents The Assessing Officer has not established nexus between the notebook loose slips with accrual actual/receipt of interest. The notebook/loose slips seized found during the course of search is a dumb document having no evidentiary value, no addition

OSWAL PETROCHEM,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for\nstatistical purposes

ITA 402/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Section 143(3)Section 250

239 (Hyd.). wherein, it is held as\nunder:\n\"The basis for addition Only notebook/loose slips These notebooks/loose slips are unsigned\ndocuments The Assessing Officer has not established nexus between the notebook loose slips with\naccrual actual/receipt of interest. The notebook/loose slips seized found during the course of\nsearch is a dumb document having no evidentiary value, no addition

NARENDRAKUMAR BHANWERLAL NIMBAVAT HUF,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 407/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

239 (Hyd.). wherein, it is held as under: "The basis for addition Only notebook/loose slips These notebooks/loose slips are unsigned documents The Assessing Officer has not established nexus between the notebook loose slips with accrual actual/receipt of interest. The notebook/loose slips seized found during the course of search is a dumb document having no evidentiary value, no addition

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

239, as against shortage of 1,66,399, has been claimed, which is 28.33% of the production of salt. Therefore, the washing loss claimed by the assessee was restricted to 10% and the excess shortage @ 18.33(28.33% - 10%) claimed by the assessee was disallowed. The disallowance of excess washing loss worked out, by the assessing officer is as under: ACIT

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

239, as against shortage of 1,66,399, has been claimed, which is 28.33% of the production of salt. Therefore, the washing loss claimed by the assessee was restricted to 10% and the excess shortage @ 18.33(28.33% - 10%) claimed by the assessee was disallowed. The disallowance of excess washing loss worked out, by the assessing officer is as under: ACIT

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

239, as against shortage of 1,66,399, has been claimed, which is 28.33% of the production of salt. Therefore, the washing loss claimed by the assessee was restricted to 10% and the excess shortage @ 18.33(28.33% - 10%) claimed by the assessee was disallowed. The disallowance of excess washing loss worked out, by the assessing officer is as under: ACIT

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

239, as against shortage of 1,66,399, has been claimed, which is 28.33% of the production of salt. Therefore, the washing loss claimed by the assessee was restricted to 10% and the excess shortage @ 18.33(28.33% - 10%) claimed by the assessee was disallowed. The disallowance of excess washing loss worked out, by the assessing officer is as under: ACIT

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)

Section 36(1)(iii)

239, as against shortage of 1,66,399, has been claimed, which is 28.33% of the production of salt. Therefore, the washing loss claimed by the assessee was restricted to 10% and the excess shortage @ 18.33(28.33% - 10%) claimed by the assessee was disallowed. The disallowance of excess washing loss worked out, by the assessing officer is as under: ACIT