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312 results for “section 68”+ Section 73(1)clear

Sorted by relevance

Delhi2,977Mumbai2,467Bangalore866Chennai653Karnataka631Ahmedabad629Kolkata585Jaipur482Hyderabad395Surat312Indore309Chandigarh280Pune240Cochin224Raipur163Visakhapatnam118Cuttack100Rajkot98Telangana87Nagpur70Lucknow65Calcutta64Jabalpur63Guwahati41SC40Jodhpur32Ranchi32Allahabad30Agra28Amritsar28Dehradun23Patna13Varanasi10Rajasthan9Orissa7Panaji3Andhra Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1Gauhati1Uttarakhand1

Key Topics

Section 26398Section 143(3)85Addition to Income82Section 14846Section 80I42Section 14734Section 254(1)31Section 6825Survey u/s 133A20Disallowance

M/S. TIRUPATI ENERGY SOLUTION PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(4),, SURAT

In the result, the appeal of the assessee is partly allowed

ITA 573/AHD/2017[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/S. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat Pan: Aacct 7044 G अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 133(6)Section 143Section 143(1)Section 143(2)Section 68

73,000 15,57,000 17,30,000 Shah HUF, A401 Parshwanath Apartment Limabachiya Falia Surat Tirupati Energy Solution Pvt. Ltd. v. ITO 2(1) (4) Surat/I.T.A. No.573/Ahd/2017/A.Y.:12-13 Page 5 of 31 3.Prashant 10,000 1,00,000 9,00,000 10,00,000 Barfiwala, 6/1249-50, Bhut Sheri Mahidharpura Surat 4.Saideep 2,17,000 21,70,000 1

Showing 1–20 of 312 · Page 1 of 16

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18
Reopening of Assessment18
Section 153A16

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

section 142(1) dated 03.12.2018 requiring assessee to give explanation on Annexure BS 83 seized from residence of Shri Manish Sheladiya at Para No 20(h) of the said notice, copy of which is placed at page No 56 of PB. The assessee filed a detailed reply on this issue in its reply vide para 5 of reply, copy

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

section 142(1) dated 03.12.2018 requiring assessee to give explanation on Annexure BS 83 seized from residence of Shri Manish Sheladiya at Para No 20(h) of the said notice, copy of which is placed at page No 56 of PB. The assessee filed a detailed reply on this issue in its reply vide para 5 of reply, copy

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

section 142(1) dated 03.12.2018 requiring assessee to give explanation on Annexure BS 83 seized from residence of Shri Manish Sheladiya at Para No 20(h) of the said notice, copy of which is placed at page No 56 of PB. The assessee filed a detailed reply on this issue in its reply vide para 5 of reply, copy

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 156/SRT/2020[2013-14]Status: DisposedITAT Surat06 May 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

68,686/- Deleted/Allowed u/s 80IA 8. Out of commission paid to Rs. 4,20,000/- Deleted/Allowed Directors 9. Out of commission of sales Rs. 18,90,000/- Deleted/Allowed 10. Out of Misc. Expenses Rs. 1,88,95,000/- Deleted/Allowed 11. Out of Employees welfare Rs. 90,90,000/- Deleted/Allowed expenses 12. Income from deployment

DCIT, CIRCLE-1(1)(2), SURAT vs. J K PAPER LTD, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 157/SRT/2020[2015-16]Status: DisposedITAT Surat06 May 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

68,686/- Deleted/Allowed u/s 80IA 8. Out of commission paid to Rs. 4,20,000/- Deleted/Allowed Directors 9. Out of commission of sales Rs. 18,90,000/- Deleted/Allowed 10. Out of Misc. Expenses Rs. 1,88,95,000/- Deleted/Allowed 11. Out of Employees welfare Rs. 90,90,000/- Deleted/Allowed expenses 12. Income from deployment

DCIT, CIRCLE-1(1)(1), SURAT, SURAT vs. M/S. J K PAPER LIMITED, SURAT

In the result, all these three appeals of the Revenue are dismissed

ITA 6/SRT/2021[2016-17]Status: DisposedITAT Surat06 May 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 10(1)Section 115JSection 254(1)Section 271(1)(c)Section 41(1)

68,686/- Deleted/Allowed u/s 80IA 8. Out of commission paid to Rs. 4,20,000/- Deleted/Allowed Directors 9. Out of commission of sales Rs. 18,90,000/- Deleted/Allowed 10. Out of Misc. Expenses Rs. 1,88,95,000/- Deleted/Allowed 11. Out of Employees welfare Rs. 90,90,000/- Deleted/Allowed expenses 12. Income from deployment

MAHOTSAV CREATION PVT. LTD.,SURAT vs. PR. COMMISSION OF INCOME TAX, -1,, SURAT

In the result, Both the appeals filed by the assessee are allowed

ITA 50/SRT/2021[2011-12]Status: DisposedITAT Surat22 Aug 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.49 & 50/Srt/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner Of 101-102, 1St Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm2394Q (Appellant) (Respondent) Assessee By Shri Hardik Vora, Advocate Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 28/06/2022 22/08/2022 Date Of Pronouncement

Section 133ASection 143(3)Section 148Section 151(1)Section 263Section 68

68 of the Act. It is also noted that in spite of repeated request, the Ld. Assessing Officer did not provide opportunity to cross examine the concerned persons and even the relevant information and allegation, if any, made therein, which has been used against the assessee, was not provided to the assessee. At this stage, we add here that mere

MAHOTSAV CREATION PVT. LTD.,SURAT vs. PR. COMMISSION OF INCOME TAX, -1,, SURAT

In the result, Both the appeals filed by the assessee are allowed

ITA 49/SRT/2021[2010-11]Status: DisposedITAT Surat22 Aug 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.49 & 50/Srt/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner Of 101-102, 1St Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm2394Q (Appellant) (Respondent) Assessee By Shri Hardik Vora, Advocate Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 28/06/2022 22/08/2022 Date Of Pronouncement

Section 133ASection 143(3)Section 148Section 151(1)Section 263Section 68

68 of the Act. It is also noted that in spite of repeated request, the Ld. Assessing Officer did not provide opportunity to cross examine the concerned persons and even the relevant information and allegation, if any, made therein, which has been used against the assessee, was not provided to the assessee. At this stage, we add here that mere

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

1)-4 Mumbai. d. The audit report and audited financial statements of the investor company clearly mentioned that the company has carried out the business activities during the year and the total turnover achieved by the company was 6,28,01,450/-. Thus, contention of the assessing officer that the company has not generated any revenue is totally

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

73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thus, no cognizance can be taken of the agreement dated 05th December

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

73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thus, no cognizance can be taken of the agreement dated 05th December

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

73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thus, no cognizance can be taken of the agreement dated 05th December

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

73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thus, no cognizance can be taken of the agreement dated 05th December

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

73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thus, no cognizance can be taken of the agreement dated 05th December

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

73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thus, no cognizance can be taken of the agreement dated 05th December

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

73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thus, no cognizance can be taken of the agreement dated 05th December

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

73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thus, no cognizance can be taken of the agreement dated 05th December

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

ITA 882/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 147Section 148Section 254(1)Section 68Section 69C

68 of the I.T. Act,1961 without acknowledging the submission of the assessee. 4. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming action of Assessing Office in making addition of Rs.3,406/- as unexplained expenditure

VISHWAS BUILDERS,OPERA PALACE vs. ACIT, CIR 2(2), SURAT, MAJURAGATE, SURAT

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 373/SRT/2025[2017-2018]Status: DisposedITAT Surat23 Dec 2025AY 2017-2018

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-2018 Vishwas Builders, Acit, Cir 2(2), Laskana Kholvad Road, Aaykar Bhavan, Gujarat-395004. Vs. Majuragate, Surat-395001. Pan No. Aakfv 9174 A Appellant Respondent

For Appellant: Ms. Namita Patel, Sr. DRFor Respondent: Mr. Samir Shah
Section 1Section 133(6)Section 68

1,38,395 was received in cash did not respond to notices u/s. 133(6) of the Act. of the Act. 3. That on facts and circumstances of the case and in law, the 3. That on facts and circumstances of the case and in law, the 3. That on facts and circumstances of the case