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4,225 results for “section 68”+ Section 133Aclear

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Key Topics

Section 14772Section 14872Addition to Income68Section 143(3)66Section 6854Survey u/s 133A47Section 133A41Section 13231Section 153A27Section 153C

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

section 143(3) of the Income Tax Act, 1961 (“Act”, for short) on 24.11.2022 and determined the total income of the assessee at Rs.47,33,190/-. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal I.T.A. No.4/JAB/2024 Assessment Year:2017-18 2 of the assessee. Being further aggrieved

Showing 1–20 of 4,225 · Page 1 of 212

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22
Search & Seizure15
Reopening of Assessment15

SHANKAR LAL LUDHANI THROUGH LATA DEVI LUDHANI AS LEGAL HEIR,AJMER vs. DCIT, CENTRAL CIRCLE, AJMER, AJMER

In the result, the appeal of the assessee is allowed

ITA 406/JPR/2025[2017-18]Status: DisposedITAT Jaipur04 Jul 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sudhir Sogani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 133ASection 147Section 148Section 271A

68, Section 69, Section 69A, Section 69B, Section 69C, or Section 69D for any previous year, the assessee shall pay by way of penalty, in addition to tax payable under Section 115BBE, a sum computed at the rate of ten percent of the tax payable under clause (i) of sub-section

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

In the result, the appeal by the assessee is partly allowed, while the\nappeal by the Revenue is dismissed

ITA 1726/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Jul 2024AY 2017-18
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

133A of the Act\nwere also carried out at the branch offices of the assessee at Ahmedabad,\nChennai, and Hyderabad. In response to the notice issued under section 153A\nof the Act, the assessee filed its return of income on 02/10/2018 declaring a\nloss of Rs.2,62,66,952. Thereafter, notice under section 143(2) as well

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

ITA 1725/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Jul 2024AY 2016-17
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

133A of the Act\nwere also carried out at the branch offices of the assessee at Ahmedabad,\nChennai, and Hyderabad. In response to the notice issued under section 153A\nof the Act, the assessee filed its return of income on 02/10/2018 declaring a\nloss of Rs.2,62,66,952. Thereafter, notice under section 143(2) as well

SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

ITA 1727/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jul 2024AY 2018-2019
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

133A of the Act\nwere also carried out at the branch offices of the assessee at Ahmedabad,\nChennai, and Hyderabad. In response to the notice issued under section 153A\nof the Act, the assessee filed its return of income on 02/10/2018 declaring a\nloss of Rs.2,62,66,952. Thereafter, notice under section 143(2) as well

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

ITA 2078/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jul 2024AY 2018-2019
For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

133A of the Act\nwere also carried out at the branch offices of the assessee at Ahmedabad,\nChennai, and Hyderabad. In response to the notice issued under section 153A\nof the Act, the assessee filed its return of income on 02/10/2018 declaring a\nloss of Rs.2,62,66,952. Thereafter, notice under section 143(2) as well

IDHASOFT LTD.,MUMBAI vs. DCIT - 15(2)(1), MUMBAI

ITA 5139/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2007-08 M/S Idhasoft Ltd. Dcit-15(2)(1), 3, Narayan Building, Room No.357, 3Rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aabci6090G Assessment Year: 2007-08 Dcit-15(2)(1), M/S Idhasoft Ltd. Room No.357, 3Rd Floor 3, Narayan Building, बनाम/ Aayakar Bhavan, 23 L. N. Road, Dadar East, Vs. M. K. Road, Mumbai-400014 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabci6090G

Section 142(1)Section 143(3)Section 147Section 148Section 68

68 of the Act, deleted by the Ld. First Appellate Authority has been challenged. 2. First, we shall take up the appeal of the assessee (ITA No.5139/Mum/2016), wherein, the ground raised is as under:- On the facts and in the circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeal) erred in holding that the reopening

M/S ACTIVE TOOLS (P). LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -II, JALANDHAR

ITA 260/ASR/2019[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 115Section 133ASection 142(1)Section 154Section 68Section 69Section 69ASection 69BSection 69CSection 69D

68, section69, section 69A, section69B, section69C or section 69D at the rate of thirty percent and (b) the amount of income-tax with which the Assessee would have been chargeable has his total income been reduced by the amount of income referred to clause (a) (2) Notwithstanding anything contained in this Act, no deduction in respect

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue stands dismissed

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

Section 68 of the I.T. Act which assessee has failed to do so. Without fulfillment of the onus cast u/s. 68 of the I.T. Act, the CIT(A) has allowed relief to the assessee which is prejudicial to the interest of revenue. In view of the discussion in the pre paragraphs it is humbly requested that the order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue stands dismissed

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

Section 68 of the I.T. Act which assessee has failed to do so. Without fulfillment of the onus cast u/s. 68 of the I.T. Act, the CIT(A) has allowed relief to the assessee which is prejudicial to the interest of revenue. In view of the discussion in the pre paragraphs it is humbly requested that the order

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2409/CHNY/2019[2013-14]Status: DisposedITAT Chennai09 Jun 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2410/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Jun 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2407/CHNY/2019[2011-12]Status: DisposedITAT Chennai09 Jun 2021AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

DCIT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. SHRI KANAKKILIANALLUR NARAYANA REDDIYAR MANIVANNAN,, TIRUPUR

In the result, appeal filed by the Revenue for Asst

ITA 2406/CHNY/2019[2016-17]Status: DisposedITAT Chennai09 Jun 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2411/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Jun 2021AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

ITO, NCW - I (4),, CHENNAI vs. SHRI KANAKILLIYANALLUR NARAYANAN NEHRU,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2825/CHNY/2019[2016-17]Status: DisposedITAT Chennai09 Jun 2021AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

DICT, CORPORATE CIRCLE - 2 (1),, CHENNAI vs. M/S. GSNR RICE INDUSTRIES PVT. LTD.,, CHENNAI

In the result, appeal filed by the Revenue for Asst

ITA 2408/CHNY/2019[2012-13]Status: DisposedITAT Chennai09 Jun 2021AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2407, 2408, 2409, 2410 & 2411/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15 & 2015-16 The Dcit, M/S. Gsnr Rice Industries Corporate Circle – 2(1), V. Pvt. Ltd., Chennai. (Formerly Known As M/S. Snr Rice Industries Pvt. Ltd.,) No.21, C V Raman Raod, Alwarpet, Chennai – 600 018. Pan: Aamcs 5834P

For Appellant: Shri G. Srinivasa Rao, CIT-DRFor Respondent: Shri V. Nagaprasad, Advocate
Section 133ASection 44ASection 68

section 68 of the Act, to treat entries in diary and notebook and deleted entries from computer CPU as unexplained cash credit, one has to first understand provisions of section 68 of the Act. The provisions of section 68 deals with the cases where any sum is found credited in books of accounts of the assessee maintained

ANJANEE VIJETHA KASTURI,KURNOOL vs. ACIT, CIRCLE-1, KURNOOL

In the result, appeal of assessee is allowed

ITA 196/HYD/2023[2015-16]Status: DisposedITAT Hyderabad09 May 2023AY 2015-16

Bench: Shri K. Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri A.G.V. Prasad, DR
Section 115BSection 131Section 133ASection 143(2)Section 143(3)Section 154Section 68Section 69Section 69ASection 69B

68, section 69, section 69A, section 69B, section 69C or section 69D of the Act. He, therefore submits that learned CIT(A) rightly observed that when once certain income was brought to light in the course of proceedings under section 133A

FOREVER FLOURISHING FIN. & INV. PVT. LTD. ,MUMBAI vs. DCIT (CC)-3(4), MUMBAI, MUMBAI

In the result, appeal for the assessment year 2012

ITA 6120/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Jul 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR
Section 143(2)Section 147

section 147 of the Act ignoring the settled position of law that the AO before assuming settled position of law that the AO before assuming settled position of law that the AO before assuming jurisdiction us 147 of the Act is required to make some jurisdiction us 147 of the Act is required to make some jurisdiction

FOREVER FLOURISHING FIN & INV. PVT LTD,MUMBAI vs. DCIT-CC-3(4), MUMBAI, MUMBAI

In the result, appeal for the assessment year 2012

ITA 6040/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Jul 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR
Section 143(2)Section 147

section 147 of the Act ignoring the settled position of law that the AO before assuming settled position of law that the AO before assuming settled position of law that the AO before assuming jurisdiction us 147 of the Act is required to make some jurisdiction us 147 of the Act is required to make some jurisdiction