Section 68 — ITAT Judgements

189 tribunal judgements dealing with Section 68. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.

• Pantech Lifestyle Private Limited vs. Assessing Officer

  ITA No.330/Del/2026Delhi Bench11 Feb 2026AY 2017-18

  The assessee’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order No. ITBA/NFAC/S/250/2025-26/1081300799(1), dated…

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• DCIT, Delhi vs. Shivli Agarwal

  ITA Nos.7043 to 7045/Del/2025Delhi Bench11 Feb 2026AY 2014-15 to 2016-17

  The Revenue filed appeals against orders of the Commissioner of Income-tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 to 2016-17. The appeals arise from assessment orders passed under Section 153C of the Income-tax Act,…

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• M/s Singla Realters Ltd Vs. The I.T.O

  ITA No.1583/DEL/2020Delhi ‘F’ Bench11 Feb 2026AY 2014-15

  The assessee, M/s Singla Realters Ltd, was engaged in the business of real estate and construction. The company claimed expenses towards purchase of construction material and travelling, which were partially disallowed by the Assessing Offi…

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• M/s. Bhasin Motors Pvt. Ltd. vs. ACIT

  ITA Nos.1699 & 5544/Del/2019Delhi Bench11 Feb 2026AY 2014-15

  The assessee, M/s. Bhasin Motors Pvt. Ltd., filed twin appeals against the Commissioner of Income Tax (Appeals)-23's order dated 11.01.2019. The appeals pertain to proceedings under section 143(3) and 271(1)(c) of the Income-tax Act, 1961. …

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• Vinay Kumar vs ITO Ward 38(4)

  ITA No. 5268/DEL/2011Delhi Bench ‘F’, New Delhi2 Feb 2026AY 2006-07

  The assessee, Vinay Kumar, is in the business of sale of dairy products. The assessee deposited Rs. 12.50 lakh in cash, which the Assessing Officer (AO) added as unexplained cash credit under Section 68 of the Income Tax Act, 1961. The asse…

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• M/s Shring Construction Company Pvt. Ltd. vs ACIT/DCIT, Circle-2, Muzaffarnagar

  ITA No. 5226/Del/2016 & ITA No. 7057/Del/2018Delhi Bench ‘F’, New Delhi11 Feb 2026AY 2012-13

  The assessee’s twin appeals ITA Nos. 5226/Del/2016 & ITA No. 7057/Del/2018 for Assessment Year 2012-13 arise against the CIT(A), Muzaffarnagar’s orders dated 29.07.2016 & 26.09.2018 in case Nos. 39/15-16/MZR & 4003-3 815-1170-218, in procee…

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• Kamlesh Kumar Aggarwal vs Income Tax Officer, Ward-49(4), New Delhi-110002

  ITA No. 7182/Del/2025Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2017-18

  The assessee/appellant is aggrieved against the lower authorities’ assessment and lower appellate findings treating his cash deposits of Rs.27,01,243/- during demonetization as unexplained under Section 68 read with Section 115BBE of the In…

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• Peartree Enterprises P. Ltd. Vs. Income Tax Officer, Ward-19(4)

  आअसं.7039/धिल्ली /2025(नि.व. 2017-18)Delhi Bench "C", Delhi10 Feb 2026AY 2017-18

  The assessee's appeal is against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 03.09.2025, for AY 2017-18. The Assessing Officer observed cash deposits of Rs.44,17,500/- during demoneti…

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• M/s. Decent Securities (P) Ltd. vs ACIT

  ITA No.6472/Del/2025Delhi 'A' Bench10 Feb 2026AY 2017-18

  The present appeal is filed by assessee against the order dated 31.07.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Delhi-3/10397/2019-20 passed u/s 250 of the Income Tax Act,…

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• Sanmati Packaging Pvt. Ltd. vs. ITO

  ITA No.188/Del/2026Delhi Bench9 Feb 2026AY 2017-18

  The assessee/appellant, a company engaged in manufacturing and supplying packaging products, is aggrieved against the assessment findings dated 07.12.2019 and the lower appellate discussion dated 01.05.2024 adding Rs.6,38,143/- as unexplain…

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• Nouvelle Securities Pvt Ltd Vs. The A.C.I.T

  ITA No. 4852/DEL/2024 [A.Y. 2016-17]Delhi ‘E’ Bench6 Feb 2026AY 2016-17

  The assessee, Nouvelle Securities Pvt Ltd, received loans from four companies which were alleged to be bogus accommodation provider entities. The Assessing Officer made an addition of Rs. 2.51 crores, including commission for providing the …

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• ACIT vs Ajanta Raaj Proteins Ltd.

  ITA No.3016/Del/2023 & C.O.No-144/Del/2023Delhi 'A' Bench4 Feb 2026AY 2017-18

  The assessee company engaged in the manufacturing of dairy products and e-filed its return of income on 28.10.2017, declaring total income at INR 1,06,76,978/-. The case was selected for scrutiny under CASS. The AO observed an abnormal incr…

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• Sh. Vipul Gupta Vs. DCIT, CC-2, Noida

  ITA No.190/Del/2021Delhi Bench4 Feb 2026AY 2013-14

  The assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-IV [in short, the “CIT(A)”], Kanpur’s order dated 31.10.2018 passed in case no. CIT(A)-IV/10003/DCIT-CC-Noida/2016-17, involving proce…

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• ACIT, Circle-22(1), New Delhi vs. Sh. Sanjeev Malhotra

  ITA No.2528/Del/2010Delhi Bench4 Feb 2026AY 2005-06

  The Revenue’s appeal for assessment year 2005-06 arises against the Commissioner of Income Tax (Appeals)-XXIII, New Delhi’s order dated 03.03.2010 passed in case no. 243/07-08, involving proceedings under section 144 of the Income-tax Act, …

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• Ojas Impex Private Limited Vs Income Tax Officer-19(1)

  ITA No.3802/DEL/2024Delhi Bench2 Feb 2026AY 2012-13

  The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received in…

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• Navdeep Singh vs DCIT

  ITA No. 401/DEL/2021Delhi Bench ‘F’, New Delhi2 Feb 2026AY 2015-16

  The assessee, Navdeep Singh, filed an appeal against the order dated 27.01.2019 passed by Ld. CIT(A)-1, Gurgaon under section 250(6) of the Income Tax Act, 1961 for A.Y. 2015-16. The Assessing Officer had made additions on account of sectio…

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• Income Tax Officer, Ward-20(1), New Delhi vs. M/s. Precision Agencies Pvt. Ltd.

  ITA Nos.9038, 9039, 9040, 9274/Del/2019 & C.O. No.10/Del/2020Delhi Bench2 Feb 2026AY 2000-01, 2001-02, 2002-03

  The instant batch of five cases pertains to the single assessee 'M/s. Precision Agencies Pvt. Ltd.'. The main issue raised is the correctness of the impugned section 68 unexplained cash credits addition and the alleged commission payment th…

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• Sh. Mukesh Khurana vs. DCIT

  ITA No.4708/Del/2018Delhi Bench2 Feb 2026AY 2008-09

  The assessee’s appeal for assessment year 2008-09 arises against the Commissioner of Income Tax (Appeals)-IV [in short, the 'CIT(A)'], Kanpur’s order dated 12.04.2018 passed in case no. CIT(A)-IV/KNP/10371/DCIT-CC/Noida/2016-17/58, involvin…

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• Ramesh Prasad Gupta

  ITA No. 393/PAT/2024Kolkata Benches, Kolkata17 Mar 2025

  The assessee, Ramesh Prasad Gupta, is an individual engaged in the business of trading food grains under the name M/s. Maa Ambey Traders. He furnished his return of income on 07.11.2017 for the relevant assessment year, declaring an income …

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• M/s Keynesian Financial Services Ltd. vs. DCIT, Circle-7(1)

  ITA No.2264/KOL/2024Kolkata28 Mar 2025

  The assessee, M/s Keynesian Financial Services Ltd., filed its return of income on 21.09.2013, declaring a total income of ₹ 84,930/-. The assessee was engaged in financing and dealing in shares and securities. The case was reopened under s…

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