BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4 results for “section 68”+ Section 6(2)clear

Sorted by relevance

Delhi10,549Mumbai9,402Kolkata3,070Bangalore2,579Ahmedabad2,201Chennai2,149Jaipur1,536Hyderabad1,409Pune1,319Surat938Chandigarh898Indore833Karnataka799Cochin635Rajkot485Raipur459Visakhapatnam418Lucknow297Nagpur288Amritsar263Agra248Cuttack241Guwahati222Telangana161Jodhpur146Patna141Ranchi136Calcutta124SC121Jabalpur118Panaji109Dehradun104Allahabad103Varanasi50Rajasthan22Kerala13Orissa11Punjab & Haryana5A.K. SIKRI ROHINTON FALI NARIMAN4Uttarakhand4Gauhati3ASHOK BHAN DALVEER BHANDARI2ARIJIT PASAYAT C.K. THAKKER1K.S. RADHAKRISHNAN A.K. SIKRI1Himachal Pradesh1Tripura1HARJIT SINGH BEDI CHANDRAMAULI KR. PRASAD1ANIL R. DAVE SHIVA KIRTI SINGH1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1

Key Topics

Addition to Income4Section 1732Section 682

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151

6 the reasons, which were earlier discarded and hence, the approval is mechanically granted and that too without looking into material records. That the sanctioning authority has failed to appreciate the fact that the very same authority as recorded a mere rupees twenty lakhs as the sum attributable to the respondent. 12. Before the Tribunal, the respondent relied

CRESCENT CONTROL PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/5/2013
HC Uttarakhand
07 Aug 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,SRI NARAYAN SINGH DHANIK, J.

Section 143Section 253Section 68

2. The appeal was admitted on 20.03.2013 on the question – whether the appellant has discharged the obligation to satisfy the genuineness of the creditors in terms of section 68 of the Income Tax Act, 1961. 3. Shri P.R. Mullick, learned counsel for the appellant contends that the assessing officer has committed an error in disallowing the same. Sufficient material

Hari Mohan Sarswat vs. DCIT CIRCLE

ITA/42/2015HC Uttarakhand05 Mar 2021

Bench: HON'BLE MR. RAGHVENDRA SINGH CHAUHAN,HON'BLE MR. JUSTICE ALOK KUMAR VERMA

Section 173

Section 173 of the Act, and can be an argument be at all pressed in the absence of pleading and evidence of contributory negligence. 22. Based on the aforesaid issues, the learned Tribunal has proceeded to decide the Claim Petition by the impugned award and thereby awarding the compensation as referred to above. 10 23. The matter was addressed

M/S SIEM OFFSHORE INC. vs. The Deputy Director Of Income Tax

ITA/43/2015HC Uttarakhand24 Nov 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Section 173

Section 173 of the Act, and can be an argument be at all pressed in the absence of pleading and evidence of contributory negligence. 22. Based on the aforesaid issues, the learned Tribunal has proceeded to decide the Claim Petition by the impugned award and thereby awarding the compensation as referred to above. 10 23. The matter was addressed