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11,723 results for “section 68”+ Undisclosed Incomeclear

Sorted by relevance

Delhi3,155 Mumbai2,338 Jaipur872 Kolkata742 Chennai692 Bangalore552 Ahmedabad459 Hyderabad381 Indore286 Chandigarh278 Pune264 Surat247 Cochin180 Rajkot149 Nagpur131 Raipur127 Visakhapatnam114 Guwahati104 Amritsar81 Jodhpur68 Lucknow62 Cuttack60 Allahabad57 Calcutta55 Agra55 Patna51 Ranchi40 Dehradun25 Karnataka25 Telangana23 Jabalpur15 Varanasi11 SC11 Orissa3 Punjab & Haryana2 Gauhati2 Panaji2 Andhra Pradesh1 Kerala1 Rajasthan1 ASHOK BHAN DALVEER BHANDARI1

Key Topics

Addition to Income82 Section 6868 Section 153C59 Section 153A53 Section 143(3)47 Section 14744 Section 14836 Section 26334 Section 13229 Survey u/s 133A

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

undisclosed income as per the slab rates and without determining such income as the income referred to in Sections 68

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

Showing 1–20 of 11,723 · Page 1 of 587

...

17

Natural Justice12

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 65. section 69A, section 698, section 690 or section 690 to the extent such income has been included by the assessee in the return of income furnished under section 139 and the tax in accordance with the provisions of clause (i) of sub section (1) of section 11588E has been paid on or before

UMESH SABOO,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE-2,, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1008/JPR/2024[2016-17]Status: DisposedITAT Jaipur18 Sept 2024AY 2016-17

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Monisha Choudhary, Addl. CIT D/R

Section 132Section 132(4)Section 139(1)Section 153ASection 250Section 271ASection 68

income' as per Section 271AAB(1)(c).", "result": "Allowed", "sections": ["271AAB", "250", "132", "139", "153A", "68", "274", "271", "158BFA", "69", "69B"], "issues": "Whether the penalty under section 271AAB(1)(c) was validly imposed considering the initiation proceedings, the definition of undisclosed

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IRFANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 442/HYD/2022[2018-9]Status: DisposedITAT Hyderabad08 Jul 2024

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR

undisclosed income towards cash payment for purchase of property, cash payment for lease rentals and cash found during the course of search and further said income has been offered in the name of various family members. The appellant had offered the additional income on the basis of incriminating material found during the course of search coupled with statement recorded

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IMRANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 436/HYD/2022[2017-18]Status: DisposedITAT Hyderabad08 Jul 2024AY 2017-18

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR

undisclosed income towards cash payment for purchase of property, cash payment for lease rentals and cash found during the course of search and further said income has been offered in the name of various family members. The appellant had offered the additional income on the basis of incriminating material found during the course of search coupled with statement recorded

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IMRANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 437/HYD/2022[2018-19]Status: DisposedITAT Hyderabad08 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR

undisclosed income towards cash payment for purchase of property, cash payment for lease rentals and cash found during the course of search and further said income has been offered in the name of various family members. The appellant had offered the additional income on the basis of incriminating material found during the course of search coupled with statement recorded

ACIT CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED ZEESHANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 432/HYD/2022[2018-19]Status: DisposedITAT Hyderabad08 Jul 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Shakeer Ahmed, DR

undisclosed income towards cash payment for purchase of property, cash payment for lease rentals and cash found during the course of search and further said income has been offered in the name of various family members. The appellant had offered the additional income on the basis of incriminating material found during the course of search coupled with statement recorded

M/S EAGLE INFRA INDIA LIMITED,MUMBAI vs. ACIT,CENTRAL CIRCLE-4, MUMBAI

In the result, appeals of assess

ITA 2397/MUM/2022[2014-15]Status: DisposedITAT Mumbai28 Aug 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR

Section 13Section 132Section 143(2)Section 153A

section 37 of the A in terms of section 37 of the Act observing as under: ct observing as under: “56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be mentioned that the Director

ACIT,CENTRAL CIRCLE-4, MUMBAI vs. M/S EAGLE INFRA INDIA LIMITED, MUMBAI

In the result, appeals of assess

ITA 2212/MUM/2022[2015-2016]Status: DisposedITAT Mumbai28 Aug 2023AY 2015-2016

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR

Section 13Section 132Section 143(2)Section 153A

section 37 of the A in terms of section 37 of the Act observing as under: ct observing as under: “56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be mentioned that the Director

ACIT,CENTRAL CIRCLE-4, MUMBAI vs. MM/S EAGLE INFRA INDIA LIMITED, MUMBAI

In the result, appeals of assess

ITA 2213/MUM/2022[2016-2017]Status: DisposedITAT Mumbai28 Aug 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR

Section 13Section 132Section 143(2)Section 153A

section 37 of the A in terms of section 37 of the Act observing as under: ct observing as under: “56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be mentioned that the Director

M/S EAGLE INFRA INDIA LIMITED,MUMBAI vs. ACIT,CENTRAL CIRCLE-4, MUMBAI

In the result, appeals of assess

ITA 2398/MUM/2022[2015-16]Status: DisposedITAT Mumbai28 Aug 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR

Section 13Section 132Section 143(2)Section 153A

section 37 of the A in terms of section 37 of the Act observing as under: ct observing as under: “56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be mentioned that the Director

M/S EAGLE INFRA INDIA LIMITED,MUMBAI vs. ACIT,CENTRAL CIRCLE-4, MUMBAI

In the result, appeals of assess

ITA 2399/MUM/2022[2016-17]Status: DisposedITAT Mumbai28 Aug 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR

Section 13Section 132Section 143(2)Section 153A

section 37 of the A in terms of section 37 of the Act observing as under: ct observing as under: “56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be mentioned that the Director

ACIT, CENRAL CIRCLE-4, , THANE vs. M/S EAGLE INFRA INDIA LIMITED, MUMBAI

In the result, appeals of assess

ITA 2214/MUM/2022[2017-2018]Status: DisposedITAT Mumbai28 Aug 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR

Section 13Section 132Section 143(2)Section 153A

section 37 of the A in terms of section 37 of the Act observing as under: ct observing as under: “56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be mentioned that the Director

M/S EAGLE INFRA INDIA LIMITED,MUMBAI vs. ACIT,CENTRAL CIRCLE-4, MUMBAI

In the result, appeals of assess

ITA 2400/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Aug 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR

Section 13Section 132Section 143(2)Section 153A

section 37 of the A in terms of section 37 of the Act observing as under: ct observing as under: “56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be mentioned that the Director

M/S EAGLE INFRA INDIA LIMITED,MUMBAI vs. ACIT,CENTRAL CIRCLE-4, MUMBAI

In the result, appeals of assess

ITA 2401/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Aug 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 2212 To 2214/Mum/2022 Assessment Year: 2015-16 To 2017-18 Acit, Central Circle-4, M/S Eagle Infra India Ltd., Room No. 9, A-Wing, 6Th Barrack No. 758, Room No. 16, Vs. Floor, Ashar I.T. Park, Road, Eagle Nest Building, Behind 16-Z Wagle Industrial Chopra Court, Ulhasnagar Estate, Thane (W)-400604. 421003. Pan No. Aacce 7247 G Appellant Respondent

For Appellant: Mr. M SubramnianFor Respondent: Mr. Sanjay Deshmukh, CIT-DR

Section 13Section 132Section 143(2)Section 153A

section 37 of the A in terms of section 37 of the Act observing as under: ct observing as under: “56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be 56. As regards to the genuineness of the expenditure, it may be mentioned that the Director

SHRI AMIT TIWARI,INDORE vs. THE DCIT (CENTRAL)-2, INDORE

ITA 699/IND/2019[2015-16]Status: DisposedITAT Indore18 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 132Section 132(4)Section 271A

section 271AAB of the Income-Tax Act, 1961 in respect of such additional income of Rs. 68,34,975/- and subsequently levied penalty of Rs. 6,83,498/- being 10% of such income of Rs. 68,34,975/- stating that the appellant surrendered such undisclosed

SHRI AESHWARYA JAIN,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee is allowed

ITA 1129/JPR/2019[2014-15]Status: DisposedITAT Jaipur07 Jan 2020AY 2014-15

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1129/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2014-15 Cuke Shri Aeshwarya Jain The Dcit Vs. 65, Shopping Centre Central Circle Kota Kota Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Abjpj 3114 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.L. Poddar, Advocate Jktlo Dh Vksj Ls@ Revenue By : Ms.Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 03/01/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/01/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Dated 28-06-2019 Of Ld. Cit(A)-2, Udaipur Arising From Penalty Order Passed U/S 271Aab Of The Act For The Assessment Year 2014-15. The Assessee Has Raised The Following Grounds. ‘’1. Under The Facts & Circumstances Of The Case The Ld. Cit(A) Has Erred In Passing The Order U/S 271Aab Of The I.T. Act, 1961 Which Is Void Ab Inito Deserves To Be Quashed.

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Ms.Chanchal Meena, JCIT-DR

Section 115BSection 132Section 132(4)Section 139(1)Section 143(3)Section 271ASection 69

68,700/- including the surrendered income of Rs. 10.00 lacs. The assessment was completed u/s 143(3) of the Act r.w.s. 153B(1)(b) of the of the Act at the returned income. However, the AO held that income of Rs. 10.00 lacs is assessable u/s 69 of the Act and therefore, the same is taxable

SMT. APARNA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

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

ITA 1379/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Mar 2019AY 2016-17

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 251(2)Section 271A

section 271AAB(1) of the IT Act @ 30% of the undisclosed income of Rs. 4,68,22,918/- which was admitted

SHRI RAJENDRA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX , KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1375/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16

For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)

Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

68,470/- on account of Long Term Capital Gain and commission charges of Rs. 9,000/-. The assessment was completed under section 143(3) read with section 153B of the IT Act at the total income of Rs. 12,24,18,200/-. The AO then initiated the proceedings for levy of penalty under section 271AAB

M/S. RAMBHOJO'S,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 991/JPR/2017[2014-15]Status: DisposedITAT Jaipur11 Jan 2019AY 2014-15

For Appellant: Shri Vijay Goyal (C.A.)For Respondent: Shri J.C. Kulhari (JCIT)

Section 119Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 2Section 271A

section 271AAB clearly requires that such undisclosed income to be substantiated and, therefore, the assessee is required to specify the manner in which such income has been derived and further substantiate the same furnishing material available with him. In the absence of any record or material to show any undisclosed source of income, the entire disclosure on papers