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14 results for “section 68”+ Section 433clear

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Key Topics

Section 26335Section 153A22Section 143(3)17Addition to Income14Section 254(1)13Section 13210Search & Seizure10Section 143(2)9Section 153D7Undisclosed Income

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

68. Ground No. [iii] relates to deleting the addition of Rs.71,29,433/- on account of disallowance under section

4
Section 145(3)3
Survey u/s 133A3

CHANDULAL A.SHAH(HUF),SURAT vs. THE ITO, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee, Ind for A

ITA 83/SRT/2017[2000-01]Status: DisposedITAT Surat04 May 2020AY 2000-01

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.83 & 84/Srt/2017 िनधा"रणवष"/Assessment Years: 2000-01 & 2004-05 1.Chandulal Amrutlal Shah (Huf), V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [Pan: Aaahc 8116 R] 2.Chandulal Amrutlal Shah, V. Income Tax Officer, Bunglow No.74, Saifee Society, Ward-3(3)(1), Surat. L.H. Road, Surat-395 006. [Pan: Adaps 5844 F] अपीलाथ" / Appellant ""थ"/Respondent

Section 147Section 148

433/- are covered by the bogus capital created at Rs.16,97,252/- to the extent of investments discussed in the assessment order and the remaining capital was accommodated in various cash and various loan advances. Thus, we find that the AO has duly considered the addition to be made because of opening capital, but did not make separate addition

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

ITA 1166/AHD/2016[2009-10]Status: DisposedITAT Surat31 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

68 11,802.94 60,14,350 2013-14 33 5,715.12 32,39,123 Total 249 44,328.29 2,21,59,393 On perusal of details submitted by the assessee it is observed that the average area of each plot works out to 212.91 sq. yard. The working is shown as under - Total are of Plots Area of Each Plot

THE DY.COMMISSIONER OF INCOME TAX CIRCLE-2(3),, SURAT vs. M/S. RAJ ENTERPRISES,, SURAT

ITA 1164/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

68 11,802.94 60,14,350 2013-14 33 5,715.12 32,39,123 Total 249 44,328.29 2,21,59,393 On perusal of details submitted by the assessee it is observed that the average area of each plot works out to 212.91 sq. yard. The working is shown as under - Total are of Plots Area of Each Plot

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

ITA 1167/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

68 11,802.94 60,14,350 2013-14 33 5,715.12 32,39,123 Total 249 44,328.29 2,21,59,393 On perusal of details submitted by the assessee it is observed that the average area of each plot works out to 212.91 sq. yard. The working is shown as under - Total are of Plots Area of Each Plot

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

433 (Delhi) (19) PCIT Vs Delhi Airport Metro Express Pvt. Ltd. (2017) 398 ITR 0008 (Delhi) (20) CIT Vs Jain Construction Co. 257 CTR 336 (Raj) (21) CIT Vs Ganpat Ram Bishnoi 296 ITR 292 (Raj) (22) CIT Vs JL Morrisons India Ltd. 366 ITR 593 (Cal.) (23) R. Srinivasan Vs ACIT (2014) 360 ITR 471 (Madras) (24) Abha Bansal

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

433 (Delhi) (19) PCIT Vs Delhi Airport Metro Express Pvt. Ltd. (2017) 398 ITR 0008 (Delhi) (20) CIT Vs Jain Construction Co. 257 CTR 336 (Raj) (21) CIT Vs Ganpat Ram Bishnoi 296 ITR 292 (Raj) (22) CIT Vs JL Morrisons India Ltd. 366 ITR 593 (Cal.) (23) R. Srinivasan Vs ACIT (2014) 360 ITR 471 (Madras) (24) Abha Bansal

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

433 (Delhi) (19) PCIT Vs Delhi Airport Metro Express Pvt. Ltd. (2017) 398 ITR 0008 (Delhi) (20) CIT Vs Jain Construction Co. 257 CTR 336 (Raj) (21) CIT Vs Ganpat Ram Bishnoi 296 ITR 292 (Raj) (22) CIT Vs JL Morrisons India Ltd. 366 ITR 593 (Cal.) (23) R. Srinivasan Vs ACIT (2014) 360 ITR 471 (Madras) (24) Abha Bansal

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

433 (Delhi) (19) PCIT Vs Delhi Airport Metro Express Pvt. Ltd. (2017) 398 ITR 0008 (Delhi) (20) CIT Vs Jain Construction Co. 257 CTR 336 (Raj) (21) CIT Vs Ganpat Ram Bishnoi 296 ITR 292 (Raj) (22) CIT Vs JL Morrisons India Ltd. 366 ITR 593 (Cal.) (23) R. Srinivasan Vs ACIT (2014) 360 ITR 471 (Madras) (24) Abha Bansal

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

433 (Delhi) (19) PCIT Vs Delhi Airport Metro Express Pvt. Ltd. (2017) 398 ITR 0008 (Delhi) (20) CIT Vs Jain Construction Co. 257 CTR 336 (Raj) (21) CIT Vs Ganpat Ram Bishnoi 296 ITR 292 (Raj) (22) CIT Vs JL Morrisons India Ltd. 366 ITR 593 (Cal.) (23) R. Srinivasan Vs ACIT (2014) 360 ITR 471 (Madras) (24) Abha Bansal

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

433 (Delhi) (19) PCIT Vs Delhi Airport Metro Express Pvt. Ltd. (2017) 398 ITR 0008 (Delhi) (20) CIT Vs Jain Construction Co. 257 CTR 336 (Raj) (21) CIT Vs Ganpat Ram Bishnoi 296 ITR 292 (Raj) (22) CIT Vs JL Morrisons India Ltd. 366 ITR 593 (Cal.) (23) R. Srinivasan Vs ACIT (2014) 360 ITR 471 (Madras) (24) Abha Bansal

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

433 (Delhi) (19) PCIT Vs Delhi Airport Metro Express Pvt. Ltd. (2017) 398 ITR 0008 (Delhi) (20) CIT Vs Jain Construction Co. 257 CTR 336 (Raj) (21) CIT Vs Ganpat Ram Bishnoi 296 ITR 292 (Raj) (22) CIT Vs JL Morrisons India Ltd. 366 ITR 593 (Cal.) (23) R. Srinivasan Vs ACIT (2014) 360 ITR 471 (Madras) (24) Abha Bansal

ME AND MUMMY HOSPITAL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.3, SURAT

In the result, the grounds of appeal raised by assessee are allowed

ITA 40/SRT/2021[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./It(Ss)A No.11 To 16/Srt/2021 & आ.अ.सं./Ita No.40/Srt/2021 (Ays 2008-09 To 2014-15) (Hearing In Physical Court) Me & Mummy Hospital Dy. Commissioner Of Income Tax, Central 2Nd Floor, Patwa Building, Vs Circle-3, Room No. 507, Opp. Tapi Baug Society, Aaykar Bhavan, Majura Varachha, Surat-395006 Gate, Surat-395001 Pan No. Aanfm 0445 Q अपीलाथ"/Appellant ""यथ" /Respondent

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

section 65B(2) which states that certificate of two persons having controlled over use of computer, nor should arrive was regular paid into computer in the ordinary course of activity and that computer was operating properly during the relevant period. In absence of such certificate with regard to any electronic device for IT(SS)A No.11-22/SRT/2021, ITA No.40-41/SRT/2021 (A.Ys

ME AND MUMMY HOSPITAL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIR. 3,, SURAT

In the result, the grounds of appeal raised by assessee are allowed

ITA 41/SRT/2021[2014-15]Status: DisposedITAT Surat30 Dec 2022AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./It(Ss)A No.11 To 16/Srt/2021 & आ.अ.सं./Ita No.40/Srt/2021 (Ays 2008-09 To 2014-15) (Hearing In Physical Court) Me & Mummy Hospital Dy. Commissioner Of Income Tax, Central 2Nd Floor, Patwa Building, Vs Circle-3, Room No. 507, Opp. Tapi Baug Society, Aaykar Bhavan, Majura Varachha, Surat-395006 Gate, Surat-395001 Pan No. Aanfm 0445 Q अपीलाथ"/Appellant ""यथ" /Respondent

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

section 65B(2) which states that certificate of two persons having controlled over use of computer, nor should arrive was regular paid into computer in the ordinary course of activity and that computer was operating properly during the relevant period. In absence of such certificate with regard to any electronic device for IT(SS)A No.11-22/SRT/2021, ITA No.40-41/SRT/2021 (A.Ys