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)

DCIT, Jaipur vs. Suman Katta, Jaipur

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

ITA 319/JPR/2017[2010-11]Status: DisposedITAT Jaipur13 Aug 2018AY 2010-11

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

Asst CIT 1(3)(1), Mumbai vs. Raman and Weil P. Ltd, Mumbai

In the result, the appeals of revenue are dismissed

ITA 1922/MUM/2017[2005-06]Status: DisposedITAT Mumbai13 Aug 2018AY 2005-06

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

Section 143(3)Section 268A(1)

DCIT Cen Cir 5(4), Mumbai vs. Satellite Developers Ltd, Mumbai

In the result, the appeal of revenue is dismissed

ITA 7431/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Aug 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit-Cc-5(4), Vs. M/S. Satellite Developers Ltd., R.No.1927, 19Th Floor, Building No.14, 7Th Floor, Solitaire Air India Building, Corporate Park, Andheri Ghatkopar Nariman Point, Link Road, Andheri (E), Mumbai - Mumbai - 400 021 400 093 Pan/Gir No. Aadcs0420Q Appellant) .. Respondent)

Section 143(3)Section 268A(1)

ACIT 2(2)(2), Mumbai vs. Perfect Engineering Associates P. Ltd, Mumbai

In the result, the appeal of revenue is dismissed

ITA 6771/MUM/2016[2013-14]Status: DisposedITAT Mumbai13 Aug 2018AY 2013-14

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Acit - 2(2)(2), Mumbai, Vs. M/S. Perfect Engineering Associates Pvt. Ltd., Room No.545, 5Th Floor, Mehar House, 15 Aayakar Bhavan, M.K. Road, Cawasji Patel Street, Churchgate, Mumbai - 400 Fort, Mumbai - 400 001 020 Pan/Gir No. Aaacp2016Q Appellant) .. Respondent)

Section 143(3)Section 268A(1)

DCIT CC 3(4) Cen RG 3, Mumbai vs. Cineyug Media & Entertainment P.Ltd, Mumbai

In the result, the appeals of revenue are dismissed

ITA 5703/MUM/2015[2004-05]Status: DisposedITAT Mumbai13 Aug 2018AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit - Cc 3(1), Central Range Vs. M/S. Cineyug Media & Entertainment - 3, Room No.402, 4Th Floor, Pvt. Ltd., (Formerly Known As Cineyug Aayakar Bhavan, M.K. Road, Films Pvt. Ltd.,) Ground Floor, Eldora Mumbai-400020 Apts., Juhu Church Road, Juhu, Mumbai - 400 049 Pan/Gir No. Aaacc5391H Appellant) .. Respondent) Dcit - Cc 3(1), Central Range Vs. M/S. Cineyug Entertainment - 3, Room No.402, 4Th Floor, 301, Rose Apartment, Aayakar Bhavan, M.K. Road, Fatherwadi, Juhu Church Road, Mumbai-400020 Juhu, Mumbai - 400 049 Pan/Gir No. Aaefc4615K Appellant) .. Respondent) Revenue By Shri Chaitanya Anjaria Assessee By None Date Of Hearing 03/08/2018 Date Of Pronouncement 13/08/2018 आदेश / O R D E R Per R.C.Sharma (A.M):

Section 153ASection 268A(1)

Deputy Commissioner of Income Tax, Circle-7, Jaipur vs. M/S. Gupta K.N. Construction, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 748/JPR/2018[2012-13]Status: DisposedITAT Jaipur08 Aug 2018AY 2012-13

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

Section 271(1)Section 271(1)(c)

Income Tax Officer, Ward-2(2), Jaipur vs. M/S. Vps Business Consultancy Private Limited, Jaipur

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

ITA 738/JPR/2018[2009-10]Status: DisposedITAT Jaipur07 Aug 2018AY 2009-10

For Appellant: Ms. Isha Kanoongo (Adv.)For Respondent: Shri J. C. Kulhari(JCIT) fu/kZkfjrh dh vksj ls@

Section 148Section 56Section 56(1)

DCIT, Jaipur vs. Kamdhenu Ispoat Ltd., Alwar

In the result, the appeal of the Revenue is dismissed

ITA 77/JPR/2014[2001-02]Status: DisposedITAT Jaipur07 Aug 2018AY 2001-02

For Appellant: Shri Rohan Sogani (CA)For Respondent: Shri Rajendra Jha fu/kZkfjrh dh vksj ls@

Section 40A(2)

Deputy Commissioner of Income Tax, Circle-5, Jaipur vs. M/S. Shree Balaji Enterprises, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 734/JPR/2018[2013-14]Status: DisposedITAT Jaipur03 Aug 2018AY 2013-14

Bench: The Hearing.”

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

ITO WD 4(3), Thane vs. Rajiv G. Rakhvi (HUF), Vasai

In the result, the appeal of revenue is dismissed

ITA 6815/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Aug 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Income Tax Officer, Vs. Rajiv G. Rakhvi (Huf) Wd-4(3), Thane A-Wing 303, Garden View Apartment 6Th Floor, Ashar It Park Baban Vaidya Road Road No.16Z, Wagle Tamtalao, Industrial Estate Vasai – 401 201 Thane – 400 604 Maharashtra Pan/Gir No. Aabhr4101C Appellant) .. Respondent)

Section 143(3)Section 268A(1)

Income Tax Officer, Ward-2-2, Jaipur vs. Shri Dinesh Sharma, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 532/JPR/2018[2010-11]Status: DisposedITAT Jaipur02 Aug 2018AY 2010-11

Bench: Hon’Ble Itat.”

For Appellant: Shri R. K. Bhatra (CA)For Respondent: Shri Raj Mehara (JCIT) fu/kZkfjrh dh vksj ls@

Income Tax Officer, Jaipur vs. Smt. Shalu Devi Agarwal, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 401/JPR/2018[2009-10]Status: DisposedITAT Jaipur24 Jul 2018AY 2009-10

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

Section 148

DCIT, Central Circle-2, Udaipur vs. M/S. Mewar Hi-Tech Engineering Pvt. Ltd., Udaipur

In the result, all the appeals of revenue and Cos as listed

ITA 273/JODH/2018[2010-11]Status: DisposedITAT Jodhpur20 Jul 2018AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singh

Income Tax Officer, Ward-4-2, Jaipur vs. M/S Classic Aluminum Works Pvt. Ltd., Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 463/JPR/2018[2009-10]Status: DisposedITAT Jaipur16 Jul 2018AY 2009-10

Bench: The Hearing.” 2. At The Time Of Hearing, None Appeared On Behalf Of The Assessee But The Tax Effect Involved In The Appeal Is Not Exceeding Rs. 20 Lacs As Per The Cbdt

For Appellant: NoneFor Respondent: Smt. Poonam Rai (DCIT) fu/kZkfjrh dh vksj ls@

Section 68

DCIT, Moradabad vs. M/S. Ranjan Overseas Inc., Moradabad

In the result, the appeal of the Revenue is dismissed

ITA 782/DEL/2015[2011-12]Status: DisposedITAT Delhi07 Jun 2018AY 2011-12

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry[Assessment Year: 2011-12] The Dy.C.I.T Vs. Rajan Overseas Inc Range – Ii Lakri Fazalpur Moradabad Moradabad Pan : Aacfd 6576 G [Appellant] [Respondent]

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ravi Kant Gupta, Sr. DR

Section 268A(1)

Branch Manager, State Bank of India, Sme Branch, Jaipur vs. ITO (TDS), Kota

ITA 342/JPR/2017[2014-15]Status: DisposedITAT Jaipur04 Oct 2017AY 2014-15

C I T-1 Jaipur vs. Shri Ravi Sancheti

The appeal stands dismissed as not pressed

ITA/664/2011HC Rajasthan03 Oct 2017

Bench: The Tribunal, High Courts & Apex Court With An Object For Reducing Litigation. Relevant Para Nos.3, 8, 9 & 10 Reads Ad Infra :- “3. Henceforth, Appeals/Slps Shall Not Be Filed In Cases Where The Tax Effect Does Not Exceed The Monetary Limits Given Hereunder :-

Section 12Section 268A