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12 results for “section 68”+ Section 153Dclear

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Key Topics

Section 26380Section 143(3)26Section 153A14Section 254(1)12Section 153C10Section 1327Section 143(2)7Section 153D7Addition to Income7Search & Seizure

SURESHBHAI BALUBHAI ASODARIYA,SURAT vs. PR. CIT (CENTRAL)CIRCLE, SURAT, SURAT

In the result, this appeal of assessee is dismissed

ITA 66/SRT/2022[2014-15]Status: DisposedITAT Surat25 Jan 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

153D granted by the JCIT, we find that such approval was granted by JCIT, vide his order dated 24/12/2019, which was received by the Assessing Officer on 26/12/2019. The last paragraph of the assessment order contains the same reference number of approval number which is mentioned in the approved order itself. However, while passing the final assessment order, no such

7
Survey u/s 133A5
Limitation/Time-bar5

SURESHBHAI BALUBHAI ASODARIYA,SURAT vs. PR. CIT (CENTRAL)CIRCLE, SURAT, SURAT

In the result, this appeal of assessee is dismissed

ITA 67/SRT/2022[2015-16]Status: DisposedITAT Surat25 Jan 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

153D granted by the JCIT, we find that such approval was granted by JCIT, vide his order dated 24/12/2019, which was received by the Assessing Officer on 26/12/2019. The last paragraph of the assessment order contains the same reference number of approval number which is mentioned in the approved order itself. However, while passing the final assessment order, no such

SURESHBHAI BALUBHAI ASODARIYA,SURAT vs. PR. CIT (CENTRAL)CIRCLE, SURAT, SURAT

In the result, this appeal of assessee is dismissed

ITA 68/SRT/2022[2016-17]Status: DisposedITAT Surat25 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

153D granted by the JCIT, we find that such approval was granted by JCIT, vide his order dated 24/12/2019, which was received by the Assessing Officer on 26/12/2019. The last paragraph of the assessment order contains the same reference number of approval number which is mentioned in the approved order itself. However, while passing the final assessment order, no such

SURESHBHAI BALUBHAI ASODARIYA,SURAT vs. PR. CIT (CENTRAL)CIRCLE, SURAT, SURAT

In the result, this appeal of assessee is dismissed

ITA 69/SRT/2022[2017-18]Status: DisposedITAT Surat25 Jan 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

153D granted by the JCIT, we find that such approval was granted by JCIT, vide his order dated 24/12/2019, which was received by the Assessing Officer on 26/12/2019. The last paragraph of the assessment order contains the same reference number of approval number which is mentioned in the approved order itself. However, while passing the final assessment order, no such

SURESHBHAI BALUBHAI ASODARIYA,SURAT vs. PR. CIT (CENTRAL)CIRCLE, SURAT, SURAT

In the result, this appeal of assessee is dismissed

ITA 70/SRT/2022[2018-19]Status: DisposedITAT Surat25 Jan 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

153D granted by the JCIT, we find that such approval was granted by JCIT, vide his order dated 24/12/2019, which was received by the Assessing Officer on 26/12/2019. The last paragraph of the assessment order contains the same reference number of approval number which is mentioned in the approved order itself. However, while passing the final assessment order, no such

SURESHBHAI BALUBHAI ASODARIYA,SURAT vs. PR. CIT (CENTRAL)CIRCLE, SURAT, SURAT

In the result, this appeal of assessee is dismissed

ITA 65/SRT/2022[2013-14]Status: DisposedITAT Surat25 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

153D granted by the JCIT, we find that such approval was granted by JCIT, vide his order dated 24/12/2019, which was received by the Assessing Officer on 26/12/2019. The last paragraph of the assessment order contains the same reference number of approval number which is mentioned in the approved order itself. However, while passing the final assessment order, no such

SURESHBHAI BALUBHAI ASODARIYA,SURAT vs. PR. CIT (CENTRAL)CIRCLE, SURAT, SURAT

In the result, this appeal of assessee is dismissed

ITA 64/SRT/2022[2012-13]Status: DisposedITAT Surat25 Jan 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

153D granted by the JCIT, we find that such approval was granted by JCIT, vide his order dated 24/12/2019, which was received by the Assessing Officer on 26/12/2019. The last paragraph of the assessment order contains the same reference number of approval number which is mentioned in the approved order itself. However, while passing the final assessment order, no such

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

ITA 90/SRT/2021[2016-17]Status: DisposedITAT Surat25 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263Section 271DSection 40

68 and other provisions of the Act. Thus, clause (a) of Explanation 2 of section 263(1) is also applicable. The assessment order passed under section 143(3) r.w.s 153C in AY 2016-17 and assessment order for AY 2017-18 passed under section 143(3) suffer from lack of application of mind and cancelled

SATYAM TEXTILE PARK,SURAT vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), SURAT

In the result the ground No

ITA 91/SRT/2021[2017-18]Status: DisposedITAT Surat25 Oct 2021AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263Section 271DSection 40

68 and other provisions of the Act. Thus, clause (a) of Explanation 2 of section 263(1) is also applicable. The assessment order passed under section 143(3) r.w.s 153C in AY 2016-17 and assessment order for AY 2017-18 passed under section 143(3) suffer from lack of application of mind and cancelled

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 94/SRT/2021[2016-17]Status: DisposedITAT Surat21 Oct 2021AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

153D of the Act. These facts are clearly ascertainable by the (AY 2014-15 to 2016-17) M/s.Amrut Sarovar contents of para 6 of the assessment order dated passed under section 143(3) r.w.s. 153C dated 29.12.2018 of AY 2014-15 to 2016-17. 8. The ld AR for the assessee further submits that ld. PCIT

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 92/SRT/2021[2014-15]Status: DisposedITAT Surat21 Oct 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

153D of the Act. These facts are clearly ascertainable by the (AY 2014-15 to 2016-17) M/s.Amrut Sarovar contents of para 6 of the assessment order dated passed under section 143(3) r.w.s. 153C dated 29.12.2018 of AY 2014-15 to 2016-17. 8. The ld AR for the assessee further submits that ld. PCIT

AMRUT SAROVAR,SURAT vs. PR. COMMISIONER INCOME TAX(CENTRAL), SURAT

In the result the grounds of appeal raised by the assessee in all three assessment years are allowed

ITA 93/SRT/2021[2015-16]Status: DisposedITAT Surat21 Oct 2021AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 142(1)Section 143(3)Section 153CSection 254(1)Section 263

153D of the Act. These facts are clearly ascertainable by the (AY 2014-15 to 2016-17) M/s.Amrut Sarovar contents of para 6 of the assessment order dated passed under section 143(3) r.w.s. 153C dated 29.12.2018 of AY 2014-15 to 2016-17. 8. The ld AR for the assessee further submits that ld. PCIT