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30 results for “section 68”+ Section 239clear

Sorted by relevance

Delhi668Karnataka461Mumbai363Chennai138Bangalore130Kolkata117Jaipur98Ahmedabad74Hyderabad47Indore46Cochin39Chandigarh33Nagpur32Pune30Surat30Lucknow25Raipur20Rajkot16Calcutta16Guwahati14Telangana10SC9Agra8Visakhapatnam7Cuttack7Jodhpur6Amritsar4Rajasthan4Patna4Andhra Pradesh1Allahabad1Panaji1Jabalpur1Dehradun1Ranchi1

Key Topics

Section 80I78Section 14830Addition to Income30Section 143(3)22Reopening of Assessment18Section 254(1)17Deduction16Section 14714Section 689Disallowance

SEJAL JEWELLERS PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR
Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

Section 68 of the Act to prove the genuineness of cash credits received by the assessee. Before us the assessee-company has submitted in respect of each share applicants, the following details and documents to prove the Identity, Creditworthiness and Genuineness of Transactions, which are given below: (1) In respect of M/s Momentum Real Estate Pvt Ltd, the assessee

Showing 1–20 of 30 · Page 1 of 2

9
Section 133(6)8
Section 271(1)(c)8

SHRI CHANDUBHAI PARSHOTTAMBHAI BORAD,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(5), SURAT

In the result, ground No.2 of assessee’s appeal is partly allowed

ITA 143/SRT/2023[2016-17]Status: DisposedITAT Surat28 Aug 2023AY 2016-17

Bench: Shri Pawan Singhआ.अ.सं./Ita No.143/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Chandubhai Parshottambhai Income Tax Officer, Borad, 162, 163, Akshardham Ward-3(3)(5), Surat, Vs Society, Sarthana, Jakatnaka, Aayakar Bhavan, Majura Varachha Road, Gate, Surat-395001 Surat-395006 Pan No: Ajfpb 2959 Q अपीलाथ"/Appellant ""थ" /Respondent

Section 133(6)Section 143(3)Section 254(1)Section 68

section 68 of the Act. 4. On other issue of agricultural income, Assessing Officer held that in earlier assessment year, the assessee has shown agricultural income of Rs.1,58,400/-, however, in the current assessment year agricultural income has shown at Rs.4,46,100/- and no reason is given for substantial increase in agricultural income. The Assessing Officer further

THAKORDAS PAREKH & SONS,,NA vs. ARIVS.INCOME TAX OFFICER, WARD-5, NAVSARI

In the result, ground No. 2 & 3

ITA 167/SRT/2022[2017-18]Status: DisposedITAT Surat30 Mar 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.167/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) Thakordas Parekh & Sons Income Tax Officer, Ward-5, Bazar Street, Chikhli, Navsari, 204, 2Nd Floor, Vs Navsari-396530 Income Tax Office, Pan No: Aabft 4593 J Charpool, Awabaug, Navsari-396445 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Rasesh Shah, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 05.01.2023 उ"घोषणा क" तार"ख/Date Of 30.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 23.03.2022 For Assessment Year 2017-18, Which In Turn Arises From The Addition Made By The Income Tax Officer, Ward-5, Navsari / Assessing Officer In Assessment Order Passed Under Section 144 R.W.S143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.12.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Thakordas Parekh & Sons Of Assessing Officer In Rejecting The Books Of Accounts U/S 145(3) Of The Act.

Section 115BSection 144Section 145(3)Section 254(1)Section 68

68 of the Act and taxed under section 155BBE of the Act. The assessing officer recorded in the show cause notice that assessee-firm has failed to furnish complete details of parties to whom sales were made leading to cash generation. Further assessee failed to justify the abrupt 4 Thakordas Parekh & Sons cash sales just before demonetization period. Thus

SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,,SURAT vs. INCOME TAX OFFICER WARD-3(1(1), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 239/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

239 & 304/SRT/2019 & 122 & 124/SRT/2020 Ravjibhai Bechabhai Dhameliya manipulation at the will and wish of the assessee. In view of the above, Books result of the assessee's concern was not accepted by the assessing officer. The assessing officer further observed that the assessee has shown gross profit of Rs.10,50,26,004/- on total turnover of Rs.1,80,68

ACIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 122/SRT/2020[2011-12]Status: DisposedITAT Surat06 Nov 2023AY 2011-12

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

239 & 304/SRT/2019 & 122 & 124/SRT/2020 Ravjibhai Bechabhai Dhameliya manipulation at the will and wish of the assessee. In view of the above, Books result of the assessee's concern was not accepted by the assessing officer. The assessing officer further observed that the assessee has shown gross profit of Rs.10,50,26,004/- on total turnover of Rs.1,80,68

SHRI RAVJIBHAI B DHAMELIYA,SURAT vs. DCIT, CIRCLE-2(1)(2), SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 124/SRT/2020[2011-12]Status: DisposedITAT Surat06 Nov 2023AY 2011-12

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

239 & 304/SRT/2019 & 122 & 124/SRT/2020 Ravjibhai Bechabhai Dhameliya manipulation at the will and wish of the assessee. In view of the above, Books result of the assessee's concern was not accepted by the assessing officer. The assessing officer further observed that the assessee has shown gross profit of Rs.10,50,26,004/- on total turnover of Rs.1,80,68

DCIT, CIRCLE-3(3), SURAT vs. SHRI RAVJIBHAI BECHARBHAI DHAMELIYA,, SURAT

In the result, assessee`s appeal for both the assessment years, that is,

ITA 304/SRT/2019[2010-11]Status: DisposedITAT Surat06 Nov 2023AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri P. M. Jagasheth, CA and Shri Sapnesh Sheth, CAFor Respondent: Shri Airiju Jaikaran, CIT(DR)
Section 143(3)Section 148Section 151(1)

239 & 304/SRT/2019 & 122 & 124/SRT/2020 Ravjibhai Bechabhai Dhameliya manipulation at the will and wish of the assessee. In view of the above, Books result of the assessee's concern was not accepted by the assessing officer. The assessing officer further observed that the assessee has shown gross profit of Rs.10,50,26,004/- on total turnover of Rs.1,80,68

DCIT, CIRCLE-1(3), SURAT, ANAVIL BUSINESS CENTRE, ADAJAN, SURAT vs. SHRI ASFAQ HAJIYUNUS NOORANI, RANDER

In the result, appeal of the revenue is dismissed

ITA 716/SRT/2023[2018-19]Status: DisposedITAT Surat30 Jun 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.716/Srt/2023 Assessment Year: (2018-19) (Hybrid Hearing) Dcit, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopn6148A (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Suresh K. Kabra, Ca Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025

Section 133(6)Section 250Section 250(2)Section 68

section 68 of the Act and has relied on various decisions, i.e., Sumati Dayal, 214 ITR 801 (SC), CIT vs. Korlay Trading Co. Ltd., 232 ITR 820 (Cal.), K. M. Sadhukhan & Sons Pvt. Ltd. vs. CIT, 239

ACIT, CIRCLE 1(2), SURAT vs. M/S NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 713/SRT/2018[2013-14]Status: DisposedITAT Surat22 Feb 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

239, SEZ, GIDC, Sachin, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHFN1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh shah, CA Assessee by Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 30/12/2022 Date of Pronouncement 22/02/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned two appeals filed by the Revenue, pertaining to the Assessment Years

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 534/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

239, SEZ, GIDC, Sachin, Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHFN1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh shah, CA Assessee by Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 30/12/2022 Date of Pronouncement 22/02/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned two appeals filed by the Revenue, pertaining to the Assessment Years

SHERDA POLYSTER PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 763/AHD/2017[2012-13]Status: DisposedITAT Surat30 Jan 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.763/Ahd/2017 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) Sherda Polyster Pvt. Ltd., Vs. The Ito, Ward-2(1)(2), C/O Dk Jhanwar & Associates, Surat. 705, Morya Bluemoon, Near Monginis Cake Factory, Opp. City Mall, Link Road, Andheri West, Mumbai-400053. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs3803P

Section 131Section 133(6)Section 143(3)Section 68

section 68 of the Act. The Assessing Officer also made addition of Rs.7,75,872/- on account of commission income earned @ 5% for accommodation. 4. Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A), who has confirmed the action of the ITA 763/AHD/2017/AY.2012-13 Sherda Polyster Pvt. Ltd. Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, BHARUCH vs. SALYA INDIA PRIVATE LIMITED, BHARUCH

In the result, the ground No

ITA 438/SRT/2018[2010-11]Status: DisposedITAT Surat23 Jan 2023AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.438/Srt/2018 (Ay 2010-11) (Hearing In Physical Court) Assistant Commissioner Of Salya India Pvt. Ltd. Income Tax, Circle-1, Ayan Apartment, Limda Vs Bharuch, 1St Floor, Hari Falia, At & P.O Kamboli, Kunj, Income Tax Office, Bharuch Pan No. Aalcs 7799 C Above Bank Of Baroda Building, Station Road, Bharuch अपीलाथ"/Appellant ""यथ" /Respondent

Section 133(6)Section 143(3)Section 254(1)

239/- which the AO had disallowed and determined at Rs. NIL only. 5. The appellant craves to add to, amend or alter the above ground as may be deemed necessary. Relief claimed in appeal. The order of the CIT(A) on the above issue be set aside and that of the order u/s 143(3) passed by the Assessing Officer

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

239 (Bom). 26. Hon’ble Gujarat High Court in Saurashtra Cement & Chemical Industries Ltd vs. CIT (123 ITR 669) has held as under: “The Tribunal was perfectly justified in taking the view that if the relief of tax holiday was granted to the assessee company for the asst. yr. 1968-69, the assessee was entitled to continuance of that relief

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

239 (Bom). 26. Hon’ble Gujarat High Court in Saurashtra Cement & Chemical Industries Ltd vs. CIT (123 ITR 669) has held as under: “The Tribunal was perfectly justified in taking the view that if the relief of tax holiday was granted to the assessee company for the asst. yr. 1968-69, the assessee was entitled to continuance of that relief

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

239 (Bom). 26. Hon’ble Gujarat High Court in Saurashtra Cement & Chemical Industries Ltd vs. CIT (123 ITR 669) has held as under: “The Tribunal was perfectly justified in taking the view that if the relief of tax holiday was granted to the assessee company for the asst. yr. 1968-69, the assessee was entitled to continuance of that relief

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

239 (Bom). 26. Hon’ble Gujarat High Court in Saurashtra Cement & Chemical Industries Ltd vs. CIT (123 ITR 669) has held as under: “The Tribunal was perfectly justified in taking the view that if the relief of tax holiday was granted to the assessee company for the asst. yr. 1968-69, the assessee was entitled to continuance of that relief

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

239 (Bom). 26. Hon’ble Gujarat High Court in Saurashtra Cement & Chemical Industries Ltd vs. CIT (123 ITR 669) has held as under: “The Tribunal was perfectly justified in taking the view that if the relief of tax holiday was granted to the assessee company for the asst. yr. 1968-69, the assessee was entitled to continuance of that relief

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

239 (Bom). 26. Hon’ble Gujarat High Court in Saurashtra Cement & Chemical Industries Ltd vs. CIT (123 ITR 669) has held as under: “The Tribunal was perfectly justified in taking the view that if the relief of tax holiday was granted to the assessee company for the asst. yr. 1968-69, the assessee was entitled to continuance of that relief

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

239 (Bom). 26. Hon’ble Gujarat High Court in Saurashtra Cement & Chemical Industries Ltd vs. CIT (123 ITR 669) has held as under: “The Tribunal was perfectly justified in taking the view that if the relief of tax holiday was granted to the assessee company for the asst. yr. 1968-69, the assessee was entitled to continuance of that relief

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

239 (Bom). 26. Hon’ble Gujarat High Court in Saurashtra Cement & Chemical Industries Ltd vs. CIT (123 ITR 669) has held as under: “The Tribunal was perfectly justified in taking the view that if the relief of tax holiday was granted to the assessee company for the asst. yr. 1968-69, the assessee was entitled to continuance of that relief