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39 results for “section 68”+ Section 133clear

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Key Topics

Section 6810Addition to Income8Section 1487Section 133(6)6Section 3024Section 260A3Section 3643Section 2013Section 131(1)3

Principal Commissioner of Income Tax (Central) vs. Sri Ch.Govardhan Naidu

The appeal stands allowed to the extent indicated

ITTA/63/2022HC Telangana07 Mar 2022

Bench: ABHINAND KUMAR SHAVILI,SATISH CHANDRA SHARMA

Section 131(1)Section 133(6)Section 143(2)Section 143(3)Section 250(4)Section 260ASection 68

68 of the Act. That having been done, the First Appellate Authority was fully justified in taking the view that it was open to the department to take recourse of Section 131 or Section 133

Principal Commissioner of Income Tax (Central) vs. Shri B Srinivasa Rao

Showing 1–20 of 39 · Page 1 of 2

Accordingly, the appeal fails and is dismissed

ITTA/53/2025HC Telangana09 Jul 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 1St July, 2025 Appearance: Mr. Vipul Kundalia, Sr. Adv. Mr. Prithu Dudhoria, Adv. ..For Appellant Mr. Saurabh Bagaria, Adv. Mr. Rites Goel, Adv. Ms. Samrita Das, Adv. ..For Respondent

Section 133(6)Section 143Section 260ASection 68

68 of the Act could have been invoked in the facts and circumstances of the assessee’s case for the assessment year under consideration. The learned Tribunal has taken note of the factual position that the assessee has issued equity shares to two group companies and the two group companies have common directors. According to the Assessing Officer, those companies

Commissioner of Income Tax, vs. Agricultural Market Committee

ITTA/413/2011HC Telangana17 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

For Appellant: - Suresh Kumar SheetlaniFor Respondent: - Income Tax Officer-1 (3)
Section 133Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 260Section 282

133 (6) of the Act on 9th November, 2006 to the Manager, Canara Bank 5 (SSI Branch), Sanjay Place, Agra calling for the bank statement of the assessee for the period 1st April, 1998 to 31st March, 1999. 9. The A.O. issued a notice under Section 142(1) of the Act on 8th November, 2006. Thereafter, the A.O. issued

THE COMMISSIONER OCF INCOME TAX-I vs. M/S.BHARAT BIOTECH INTERNATIONAL LIMITED

Accordingly, the appeal fails and is dismissed

ITTA/56/2016HC Telangana10 Jun 2025

Bench: :

Section 131Section 133(6)Section 260ASection 68

68 of the Act, which order was affirmed by the Commissioner of Income Tax (Appeals) [CIT(A)]. The learned Tribunal has re-examined the factual position and found that the assessee had received aggregate of Rs.22 Lakhs from two parties, namely, M/s. Neelgagan Nirman Pvt. Ltd. and M/s. Outlook Highrise Pvt. Ltd. which was received during the year under consideration

Commissioner of Income Tax-I, Visakhapatnam vs. Agricultural Market Committee, Paderu

Appeal stands dismissed,

ITTA/125/2011HC Telangana21 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 133(6)Section 143(2)

133(6) of the Act, dated 10.10.2006 was issued to all the parties appearing in the balance sheet. There was no effective response to the aforesaid notice and hence the assessee was asked to produce the parties for examination. The Assessing Officer after examining the entire records and also the evidence proffered by the assessee made an addition of Rs.9

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

ITTA/108/2022HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

ITTA/94/2022HC Telangana24 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

ITTA/335/2017HC Telangana26 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 13 which provides for Rule making power of the Central Government in respect of minerals. Section 13 subsection (1) WP(C). 11249/2010 & other contd cases. -:88:- and Section 13 Sub-section (2) in so far as relevant in the present case are as follows: “13. Power of Central Government to make Rules in respect

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

ITTA/147/2013HC Telangana28 Jun 2013
For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan
Section 156(3)Section 201Section 302Section 363Section 364Section 366Section 376

Section 313 Cr.P.C. Accused has denied his implication in the case/offence and has claimed that he was tortured and that his nails were extracted, his genitals were burnt and petrol was put in his anus. He offered to get himself medically examined to prove his allegations. The accused SK also claimed that he was extended other tortures

The Commissioner of Income-Tax - VI, vs. Shri Mekala Bal Reddy

ITTA/28/2013HC Telangana30 Jul 2013
For Appellant: - DevendraFor Respondent: - State of U.P
Section 148Section 149Section 157Section 302Section 307Section 372

133 of 2013 Appellant :- Pramod And Others Respondent :- State of U.P. Counsel for Appellant :- Atul Kulshrestha,Sudhir Kumar Singh Counsel for Respondent :- Govt. Advocate And Case :- CRIMINAL MISC. APPLICATION U/S 372 CR.P.C (LEAVE TO APPEAL) No. - 21 of 2013 Applicant :- Ummed Opposite Party :- State of U.P. and Others Counsel for Applicant :- Vivek Kumar Singh,Ajay Kumar Singh Counsel for Opposite

THE COMM. OF INCOME TAX RAJAHMUNDRY vs. M/S B.KRISHNA MURTHY AND OTHERS

ITTA/81/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 120Section 201Section 216Section 302Section 34Section 364

133 and 143. It analysed the writings themselves in depth and concluded as under: “It is established on record that accused Subash Gupta was obsessed with Sujata Shah and have a crush over her and with whom he wanted to develop intimacy and the efforts made by him in this regard were unfruitful but nothing beyond that. Even

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

ITTA/441/2013HC Telangana24 Sept 2013

68. There is also merit in the contention of the Petitioners that Section 28(11) confers validity only on „the proper officer.‟ As explained in Consolidated Coffee Ltd. v. Coffee Board (supra), the use of article „the‟ as opposed to „an‟ or „any‟ is indeed significant. Only officers who have been assigned the functions of the „proper officer

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

133(6) of the Income Tax Act 1961, in the capacity of assessing officer of the Naroda Enviro Projects Ltd., Ahmedabad. (23) The Gujarat Pollution Control Board vide letter dated 21/12/2012 has submitted a list of 162 persons to whom closure directions has been issued from 01/01/2011 to 28/11/2011 in Ahmedabad Region the same is made Annexure-A to this

Dr.D. Siva Sankara Rao-HUF vs. I.T.O. Ward-2, Eluru

ITTA/6/2012HC Telangana27 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 4 of the LA Act. 19.4.1 Learned Senior Counsel for the Respondent No. 2 submits that so far as concerns the testimony of PW-3, Mr. Vinod Kumar (purchaser of land), the same is to be rejected as PW-3 himself admits that he was not an income tax payee in 1988 nor did he inform about purchasing

P.V.S.Raju vs. The Addl. C.I.T.

ITTA/54/2011HC Telangana27 Jul 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 4 of the LA Act. 19.4.1 Learned Senior Counsel for the Respondent No. 2 submits that so far as concerns the testimony of PW-3, Mr. Vinod Kumar (purchaser of land), the same is to be rejected as PW-3 himself admits that he was not an income tax payee in 1988 nor did he inform about purchasing

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

ITTA/380/2010HC Telangana17 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

ITTA/11/2017HC Telangana24 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

ITTA/293/2007HC Telangana03 May 2024

Bench: P.SAM KOSHY,N.TUKARAMJI

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Commissioner of Income Tax -II, vs. M/S Kasila Farms Ltd.,

ITTA/65/2007HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires