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Undisclosed Income – Section 68

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113250	Taxpundit	523Taxpundit111	DCIT	kandaswamy annathurai	Chennai Tribunal	ITAT		Chennai	V. Durga Rao & Manoj Kumar Aggarwal	ITA 79 / CHNY / 2021	19/05/2023	143(2) 68	2017-18	Dismissed	1
113241	Taxpundit	523Taxpundit102	ACIT	Heritage Beverages Pvt. Ltd	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & M. BALAGANESH	ITA Nos. 2258, 2259, 2260 & 2261/Del/2018	16/05/2023	68 132(4) 153A	2011-12 2012-13 2014-15 2015-16	Dismissed	1
113184	Taxpundit	523Taxpundit45	Commissioner of Income Tax, Central II, Chennai	Midas Golden Distelleries P Ltd	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	Tax Case Appeal No.97 of 2015	25/08/2021	260A 68 132 153A 143(2)	2003-04 2005-06	Allowed	1
113156	Taxpundit	523Taxpundit17	Girish Kumar & Sons	ITO	Chandigarh Tribunal	ITAT		Chandigarh	A.D. JAIN & VIKRAM SINGH YADAV	ITA 138 / CHANDI / 2019	04/05/2023	68	2012-13	Allowed	1
113154	Taxpundit	523Taxpundit15	Globus Power Generation Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	C.M. GARG & M. BALAGANESH	ITA 6438 / DEL / 2019	03/05/2023	68 143(3) 147 148	2009-10	Allowed	1
113152	Taxpundit	523Taxpundit13	One Stop Commosale Pvt Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Manish Borad	ITA 636 / KOL / 2019	03/05/2023	68 14A 143(2) 142(1)	2012-13	Dismissed	1
113109	Taxpundit	423Taxpundit334	Maruti Tradexim Pvt Ltd	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 3615 / DEL / 2018	26/04/2023	68 143(3) 133(6)	2012-13	Allowed	1
113096	Taxpundit	423Taxpundit321	PALLAVI MAYUR GANDHI	ITO	Mumbai Tribunal	ITAT		Mumbai	B.R. Baskaran & Pavan Kumar Gadale	I.T.A. No. 2251/Mum/2022	19/04/2023	68	2011-12	Allowed	1
113084	Taxpundit	423Taxpundit309	Vishwatej Developers Private Limited,	Assistant Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		T.S.SIVAGNANAM & SATHI KUMAR SUKUMARA KURUP	W.A.No.1791 of 2021	23/08/2021	143(3) 68 129	2007-08	Dismissed	1
113051	Taxpundit	423Taxpundit276	PR. COMMISSIONER OF INCOME TAX -12	SMT. BINDU GARG	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & MINI PUSHKARNA	ITA 519/2022	08/12/2022	68 142		Dismissed	1
113040	Taxpundit	423Taxpundit265	PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-I	TECHNO TRACOM PVT LTD	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/67/2023	27/03/2023	263 260A 68	2009-10	Dismissed	1
113036	Taxpundit	423Taxpundit261	Pr Commissioner Of Income Tax	Shri Mehndipur Balaji	Allahabad High Court	High Court	Allahabad		Surya Prakash Kesarwani & Jayant Banerji	INCOME TAX APPEAL No. - 51 of 2021	04/07/2022	153-A 132 133A 127 68		Allowed	1
112973	Taxpundit	423Taxpundit198	Kalaignar TV Private Limited	Assistant Commissioner of Income Tax	MADRAS	High Court	MADRAS		ANITA SUMANTH	W.P.Nos.9801 of 2019 & 1451 of 2020	18/07/2022	68 133(6) 142 (1)	2009-10 2010-11	Partly	1
112957	Taxpundit	423Taxpundit182	PR. COMMISSIONER OF INCOME TAX-7	SATKAR INFRASTRUCTURE (P) LTD	Delhi High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 386/2022 & CM APPLs.43641-43642/2022	10/10/2022	68 143(3) 147 263	2012-13	Dismissed	1
112893	Taxpundit	423Taxpundit118	PR. COMMISSIONER OF INCOME TAX-1	ATTIRE DESIGNERS PVT LTD	DELHI High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 344/2022	20/09/2022	68 143(2) 37(1)	2014-15	Dismissed	1
112883	Taxpundit	423Taxpundit108	Manojkumar Manubhai Pate	ITO	Kolkata Tribunal	ITAT		Kolkata	WASEEM AHMED	ITA 64 / AHD / 2020	06/04/2022	44AB 68 271B 43(3)	2009-10 2010-11	Partly	1
112845	Taxpundit	423Taxpundit70	MK and SK Medicare Pvt Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg & Girish Agrawal	I.T.A. No.369/Kol/2019	06/04/2023	68 131 142(1) 143(2) 250	2012-13	Partly	1
112834	Taxpundit	423Taxpundit59	ITO	RTG EXCHANGE LTD	Mumbai Tribunal	ITAT		Mumbai	OM PRAKASH KANT & SANDEEP SINGH KARHAIL	ITA 4208 / MUM / 2018	05/04/2023	68 115JB 133(6) 143(1) 250	2009-10	Allowed	1
112826	Taxpundit	423Taxpundit51	PRINCIPAL COMMISSIONER OF INCOME TAX -2, KOLKATA	OVERTOP MARKETING PVT. LTD	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/243/2022 IA No.GA/1/2022; GA/2/2022	03/01/2023	260A 68	2015-16	Dismissed	1
112818	Taxpundit	423Taxpundit43	DCIT	T.G. Chandrakumar	Cochin Tribunal	ITAT		Cochin	Sanjay Arora & Sandeep Gosain	ITA 67 / COCH / 2018	03/04/2023	143(3) 153C 268A	2008-09	Allowed	1
112801	Taxpundit	423Taxpundit26	PRINCIPAL COMMISSIONER OF INCOME TAX	ADITYA SARAF HUF	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/30/2022 IA NO: GA/2/2022, GA/3/2022	02/01/2023	10(38) 10(38) 68 244A 250	2012-13 2014-15	Direction issued	1
112792	Taxpundit	423Taxpundit17	PR. COMMISSIONER OF INCOME TAX-7	SOUTH DELHI PROMOTERS LTD.	DELHI High Court	High Court	DELHI		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 47/2023& CM Nos.3416-17/2023	24/01/2023	68 143(3) 148	2007-08	Dismissed	1
112766	Taxpundit	323Taxpundit307	Bhatia Energy and Minerals Pvt Ltd	ITO	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD	ITA No. 259/RPR/2022	16/03/2023	143(3) 147 250 68	2011-12	Allowed	1
112757	Taxpundit	323Taxpundit298	ACIT	Modesty Garments	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDR	ITA 183 / DEL / 2020	29/03/2023	68 40(b)(ii) 143(1) 194A(3)(iv)	2014-15	Dismissed	1
112725	Taxpundit	323Taxpundit266	ESTER INDUSTRIES LTD	ASSTT COMMISSIONER OF INCOME TAX & ANR	DELHI High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 12677/2022	02/02/2022	148 148A(b) 68	2018-19	Dismissed	1
112718	Taxpundit	323Taxpundit259	Fine Gujranwala Jewellers	ITO	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & YOGESH KUMAR U S	I.T.A. No. 1540/DEL/2022	27/03/2023	68 285BA 44AB	2017-18	Allowed	1
112697	Taxpundit	323Taxpundit238	Ojas Tarmake Pvt Ltd	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SIDDHARTHA NAUTIYAL	ITA 95 / AHD / 2018	24/03/2022	41(1) 68 234A 271(1)(c)	2013-14	Partly	1
112601	Taxpundit	323Taxpundit142	Desert Infraspace Pvt Ltd	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T.R. SENTHIL KUMAR	ITA No. 270/Ahd/2017	22/03/2023	68 69A 250(6) 260A	2012-13	Dismissed	1
112585	Taxpundit	323Taxpundit126	Willow Estates Pvt Ltd	ITO	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & ANADEE NATH MISSHRA	ITA No.2325/Del/2019	21/03/2023	68 143(3)	2012-13	Partly	1
112547	Taxpundit	323Taxpundit88	Sabitha Anand Hospital	DCIT	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 597 / Hyd / 2022	17/03/2023	115BBE 68 69 143(2) 142(1)	2017-18	Partly	1
112535	Taxpundit	323Taxpundit76	PR. COMMISSIONER OF INCOME TAX-10	RAJAT FINVEST	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	CM APPL. 1300/2023 in ITA 13/2023	12/01/2023	147 68	2010-11 2009-10 2008-09	Dismissed	1
112487	Taxpundit	323Taxpundit28	Agarwal Industrial Corporations Limited	Union of India	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & ABHAY AHUJA	WRIT PETITION NO. 3280 OF 2021	10/02/2023	143(3) 68 2(1)(j)(B) 2(h)		Set Aside	1
112472	Taxpundit	323Taxpundit13	ITO	Surbhi Milkfood & Beverage Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SIDDHARTHA NAUTIYAL	ITA 1223 / AHD / 2012	07/03/2023	43B 68 142(1) 143(2) 144	2007-08	Partly	1
112468	Taxpundit	323Taxpundit9	Ambitious Finance & Investment Pvt Ltd	ITO	Rajkot Tribunal	ITAT		Rajkot	ANNAPURNA GUPTA & MADHUMITA ROY	ITA No. 123/Rjt/2014	06/03/2023	68 143(1)(a) 144 250	1997-98	Dismissed	1
112465	Taxpundit	323Taxpundit6	Pearl Tracom Pvt Ltd	PCIT	Kolkata Tribunal	ITAT		Kolkata	RAJPAL YADAV & MANISH BORAD	ITA 495 / KOL / 2022	06/03/2023	68 263(1) 143(3) 144A 120	2012-13	Allowed	1
112424	Taxpundit	223Taxpundit76	Mukesh Goyal	ITO	Jaipur Tribunal	ITAT		Jaipur	S. SEETHALAKSHMI & RATHOD KAMLESH JAYANTBHAI	ITA No.406/JPR/2022	22/02/2023	68 69 154 143(3) 147 115BBE	2013-14	Allowed	1
112421	Taxpundit	223Taxpundit73	ESTER INDUSTRIES LIMITED	COMMISSIONER OF INCOME TAX & ANR	Supreme Court	Supreme Court			S. RAVINDRA BHAT & J.B. PARDIWALA	Appeal (C) No(s). 23939/2022	04/01/2023	148A(d) 68		Dismissed	1
112397	Taxpundit	223Taxpundit49	ACIT	ABW Infrastructure Ltd	Delhi Tribunal	ITAT		Delhi	PRADIP KUMAR KEDIA & YOGESH KUMAR U S	I.T.A. No.473/Viz/2018	16/02/2023	68 14(a) 178(6) 147	2008-09	Dismissed	1
112368	Taxpundit	223Taxpundit20	Pemmisani Naveen Kumar	ITO	Hyderabad Tribunal	ITAT		Hyderabad	K.NARASIMHA CHARY	ITA 426 / Hyd / 2022	07/02/2023	68 69A 148	2011-12	Allowed	1
112362	Taxpundit	223Taxpundit14	ITO	Moon Raker Construction Pvt Ltd	Kolkata Tribunal	ITAT		Kolkata	Manish Borad & Sonjoy Sarma	ITA 286 / KOL / 2019	03/02/2023	68 131 143(2) 142(1)	2012-13	Partly	1
112351	Taxpundit	223Taxpundit3	Kesarwani Marketing (P) Ltd	JCIT	Allahabad Tribunal	ITAT		Allahabad	VIJAY PAL RAO & RAMIT KOCHAR	ITA 76 / ALLD / 2013	01/02/2023	68 132(1) 153A	2005-06 2006-07 2007-08 2008-09	Partly	1
112349	Taxpundit	223Taxpundit1	Pegasus Integrated Systems (P) Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & ASTHA CHANDRA	ITA 1469 / DEL / 2022	01/02/2023	68 143(3) 153A	2013-14	Allowed	1
112339	Taxpundit	123Taxpundit84	Starland Vinimay Pvt. Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	ITA 574 / KOL / 2020	24/01/2023	68 56(2)(viib) 143(2) 142(1)	2012-13	Allowed	1
112329	Taxpundit	123Taxpundit74	Welspun Steel Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	AMIT SHUKLA & M.BALAGANESH	ITA No.8/Mum/2022	24/01/2023	68 115QA 153A	2013-14	Partly	1
112323	Taxpundit	123Taxpundit68	JCIT	NITI NITINKUMAR DIDWANIA	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & PAVAN KUMAR GADALE	ITA 2066 / MUM / 2019	23/01/2023	68 132(1) 153A 143(3) 147 148	2015-16	Partly	1
112319	Taxpundit	123Taxpundit64	Shristi Sales Pvt Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajpal Yadav & Girish Agrawal	ITA 218 / KOL / 2020	18/01/2023	68 143(2)	2012-13	Dismissed	1
112314	Taxpundit	123Taxpundit59	ACIT	Hi Quality Food & Beverages Pvt Ltd	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 9254 / DEL / 2019	18/01/2023	68 133(6) 269SS 271D	2016-17	Allowed	1
112313	Taxpundit	123Taxpundit58	Bhartiben Rajeshkumar Patel	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED	ITA 1069 / AHD / 2019	18/01/2023	68 139 142(1) 147	2010-11	Partly	1
112292	Taxpundit	123Taxpundit37	Sudesh Rani	ACIT	Chandigarh Tribunal	ITAT		Chandigarh	DIVA SINGH & VIKRAM SINGH YADAV	ITA 1338 / CHANDI / 2018	12/01/2023	68 142(1) 143(3) 147 148	2013-14	Allowed	1
112284	Taxpundit	123Taxpundit29	ACIT	Sahjanand Exports	Surat Tribunal	ITAT		Surat	PAWAN SINGH & A. L. SAINI	ITA 202 / SRT / 2017	10/01/2023	68 143(3) 147 148	2011-12 2013-14	Partly	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring