Section 268A(1) of the Income Tax Act

Income-tax Act, 2025: s.373

Section 268A(1) falls under section 268A of the Income-tax Act, 1961, which corresponds to section 373 (Filing of appeal by income-tax authority) of the Income-tax Act, 2025.

Read section 373 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

99 judgments on BharatTax turn on Section 268A(1).

Judgments on Section 268A(1)

ACIT 25(3), Mumbai vs. Ram Builders, Mumbai

In the result, the appeal of revenue is dismissed

ITA 6345/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 Aug 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Asstt. Commissioner Of Vs. M/S. Ram Builders Income Tax-25(3) 5, Vireshwar Chhaya, V.S. Room No.601, C-10, 6Th Khandekar Marg, Floor, Pratyakshakar Bhavan Vile Parle (E) Bandra Kurla Complex Mumbai – 400 057 Bandra (E) Mumbai – 400 051 Pan/Gir No. Aaafr8193F Appellant) .. Respondent)

Section 143(3)Section 268A(1)

Assistant Commissioner of Income Tax Circle-11(3)(1), Mumbai vs. Twenty First Century Iron and Steel Limited, Mumbai

In the result, the appeal of revenue is dismissed

ITA 6325/MUM/2017[2011-12]Status: DisposedITAT Mumbai31 Aug 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Acit, Circle – 11(3)(1) Vs. M/S. Twenty First Century Iron Room No.204 & Steel Ltd., Aayakar Bhavan, 2Nd Floor 501, Garden View, 5Th Floor, Gulmohar Park M.K. Marg, Mumbai – 400 020 Gulmohar Road, Jvpd, Juhu,Mumbai-– 400 049 Pan/Gir No. Aabcp8121B Appellant) .. Respondent)

Section 143(3)Section 268A(1)

DCIT11(1)(1), Mumbai vs. Renaissance Jewellery Ltd, Mumbai

In the result, the appeals of revenue are dismissed

ITA 6307/MUM/2017[2014-15]Status: DisposedITAT Mumbai31 Aug 2018AY 2014-15

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm

Section 143(3)Section 268A(1)

ITO 9(1)(4), Mumbai vs. Automatic Tiles & Marbles Industries P.Ltd, Mumbai

In the result, the appeal of revenue is dismissed

ITA 6216/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 Aug 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Income Tax Officer – Vs. M/S. Automatic Tiles & Marbles 9(1)(4), Mumbai Industries Pvt. Ltd., Room No.260A, 2Nd Floor Plot No.13-14, Survey No.79 Aayakar Bhavan Mittal Industrial Estate M.K.Road, Mumbai- 400 020 Opp. J.B. Nagar, Andheri-Kurla Road Andheri (E), Mumbai – 400 059 Pan/Gir No. Aaaca4551H Appellant) .. Respondent)

Section 143(3)Section 268A(1)

D.C.I.T. Circle - 11(2)(2), Mumbai vs. M/S. Sridevi Tool Engineers Pvt. Ltd., Mumbai

In the result, the appeals of revenue are dismissed

ITA 6186/MUM/2017[2010-11]Status: DisposedITAT Mumbai31 Aug 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm

Section 143(3)Section 268A(1)

ACIT 21(1), Mumbai vs. Harrison Garment Division, Mumbai

In the result, the appeal of revenue is dismissed

ITA 6118/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Aug 2018AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Acit – 21(1) Vs. M/S. Harrison Garment Division, Room No.116, 1St Floor 337, Ashish Industrial Estate Piramal Chambers Gokhale Road, Dadar (W) Parel, Mumbai – 400 012 Mumbai – 400 028 Pan/Gir No. Aaafh0511K Appellant) .. Respondent)

Section 143(3)Section 268A(1)

Income Tax Officer-21(2)(3), Mumbai vs. Mumbai Vidi Tambakhu Vyapari Sahakari Patpedhi Limited, Mumbai

In the result, the appeal of revenue is dismissed

ITA 6111/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Aug 2018AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Ito- 21(2)(3) Vs. M/S. Mumbai Vidi Tambakhu Room No.105, 1St Floor Vyapari Sahakari Patpedhi Piramal Chambers Ltd., Parel, Mumbai – 400 012 1,10,12, Sahajeevan Chs Ltd., N.M.Joshi Marg, Deepak Cinema, Parel, Mumbai - 13 Pan/Gir No. Aabtm7309P Appellant) .. Respondent)

Section 143(3)Section 268A(1)

DCIT Cen Cir 1(2), Mumbai vs. Aishwarya Rai Bachhan, Mumbai

In the result, the appeals of revenue are dismissed

ITA 2132/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Aug 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 143(3)Section 268A(1)

Assistant Commissioner of Income Tax, Circle-2, Alwar vs. Shri Subhash Chand Gupta, Jaipur

In the result, both the appeal of the Revenue and the C

ITA 559/JPR/2018[2014-15]Status: DisposedITAT Jaipur28 Aug 2018AY 2014-15

For Appellant: Shri S. L. Poddar (Adv.)For Respondent: Shri J. S. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@

Section 40

Income Tax Officer, Ward-2(2), Alwar vs. Smt. Navita Jalan, Gurgaon, Haryana

In the result, the appeal of the Revenue is dismissed

ITA 299/JPR/2018[2008-09]Status: DisposedITAT Jaipur28 Aug 2018AY 2008-09

For Appellant: NoneFor Respondent: Shri J.C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 148

Income Tax Officer, Ward-2(2), Alwar vs. Smt. Raina Jalan, Gurgaon, Haryana

In the result, the appeal of the Revenue is dismissed

ITA 298/JPR/2018[2008-09]Status: DisposedITAT Jaipur28 Aug 2018AY 2008-09

For Appellant: NoneFor Respondent: Shri J.C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 148

ACIT, Alwar vs. Deepak Jain, Alwar

In the result, both the appeal of the Revenue and the C

ITA 422/JPR/2017[2013-14]Status: DisposedITAT Jaipur28 Aug 2018AY 2013-14

For Appellant: Shri Narendra JainFor Respondent: Smt Roshanta Meena (JCIT) fu/kZkfjrh dh vksj ls@

Section 133ASection 40A(2)(b)Section 68

ITO, Bharatpur vs. Raj Kumar Goyal, Bharatpur

In the result, the appeal of the Revenue is dismissed

ITA 241/JPR/2017[2012-13]Status: DisposedITAT Jaipur28 Aug 2018AY 2012-13

For Appellant: Written submissionFor Respondent: Smt. Neena Jeph (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 145(3)

Assistant Commissioner of Income Tax, Circle-3, Jaipur vs. Shri Kapil Taneja, Jaipur

ITA 710/JPR/2018[2013-14]Status: DisposedITAT Jaipur24 Aug 2018AY 2013-14

Assistant Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S. Kanhaiyal Lal Rameshwar Dass, Kota

In the result, the appeal of the Revenue is dismissed

ITA 836/JPR/2018[2013-14]Status: DisposedITAT Jaipur21 Aug 2018AY 2013-14

For Appellant: Shri Rajnikant Bhatra (CA)For Respondent: Shri J. C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@

Section 268A(1)Section 36(1)(v)

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. Ms. Sunita Shekhawat, Jaipur

ITA 574/JPR/2018[2009-10]Status: DisposedITAT Jaipur15 Aug 2018AY 2009-10

Deputy Commissioner of Income Tax, Central Circle-1, Jaipur vs. Shri Alkesh Patni, Jaipur

ITA 562/JPR/2018[2013-14]Status: DisposedITAT Jaipur15 Aug 2018AY 2013-14

Deputy Commissioner of Income Tax, Jaipur vs. M/S Tushar Buildhome Pvt. Ltd., Jaipur

ITA 457/JPR/2018[2009-10]Status: DisposedITAT Jaipur15 Aug 2018AY 2009-10

ACIT, Jhunjhunu vs. Shri Krishana Construction Co., Jhunjhunu

In the result, both the appeal of the Revenue and the C

ITA 1046/JPR/2016[2013-14]Status: DisposedITAT Jaipur15 Aug 2018AY 2013-14

For Appellant: Shri Manish Dharnidharka (CA)For Respondent: Shri Roshanta Meena (JCIT) fu/kZkfjrh dh vksj ls@

Section 145(3)Section 40

DCIT, Jaipur vs. Suman Katta, Jaipur

In the result, both the appeals of the Revenue are dismissed

ITA 320/JPR/2017[2011-12]Status: DisposedITAT Jaipur13 Aug 2018AY 2011-12

Bench: Or During The Hearing Of This Appeal.” Grounds For The A.Y. 2011-12 “1. Whether On The Facts & Circumstances Of The Case, The Ld. Cit(A) Was Right In Deleting The Addition Of Rs. 5,00,610/- & Rs. 27,50,000/- Made By The A.O. U/S 68 Of The Income Tax Act, 1961. The Appellant Craves Leave To Reserve The Right To Amend, Modify, Alter Add Or Forego Any Ground(S) Of Appeal At Any Time Before Or During The Hearing Of This Appeal.”

For Appellant: Shri Rohan Sogani (CA)For Respondent: Shri J.C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@

Section 68