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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
113860	Taxpundit	923Taxpundit47	DCIT	Rajnikant Prabhudas Mandavia	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SIDDHARTHA NAUTIYAL	I.T.A. Nos. 401&402/Ahd/2019, I.T.A. No. 1662/Ahd/2019	25/09/2023	133A 10(38) 68 131	2014-15 2015-16 2016-17	Dismissed	1
113857	Taxpundit	923Taxpundit44	SGARG Enterprises Private Limited	DCIT	Chandigarh Tribunal	ITAT		Chandigarh	A.D.JAIN & VIKRAM SINGH YADAV	ITA No. 96/CHD/2023	22/09/2023	37 148 68 115BBE	2018-19	Partly	1
113851	Taxpundit	923Taxpundit38	ACIT	EVERMORE STOCK BROKERS PVT LTD	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & PRADIP KUMAR KEDIA	I.T.A. No.5152/DEL/2018	19/09/2023	68 131 143(3)	2015-16	Dismissed	1
113836	Taxpundit	923Taxpundit23	DCIT	Anshika Consultants Pvt Ltd	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U.S	ITA 35 / DEL / 2022	13/09/2023	68 115JB 143(3)	2015-16	Partly	1
113824	Taxpundit	923Taxpundit11	PR COMMISSIONER OF INCOME TAX -CENTRAL-1	SURYA AGROTECH INFRASTRUCTURE LIMITED	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 927/2019	06/09/2023	260A 132(4) 271(1)(c) 68	2013-14 2014-15	Dismissed	1
113792	Taxpundit	823Taxpundit115	ACIT	Brys Resorts Pvt Ltd	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 1038 / DEL / 2022	28/08/2023	68 153D 143(2) 142(1)	2012-13 2013-14	Dismissed	1
113791	Taxpundit	823Taxpundit114	Hasmukhbhai B. Patel (HUF)	ITO	Mumbai Tribunal	ITAT		Mumbai	B.R. BASKARAN & SANDEEP SINGH KARHAIL	ITA no.699/Mum./2023, ITA no.700/Mum./2023, ITA no.701/Mum./2023, ITA no.702/Mum./2023, ITA no.703/Mum./2023	28/08/2023	10(38) 68 250	2011-12 2012-13 2013-14 2014-15 2015-16	Partly	1
113786	Taxpundit	823Taxpundit109	Unideep Food Processing (P) Ltd	Income Tax Appellate TribunalCuttack Bench, Cuttack and others	ORISSA High Court	High Court	ORISSA		M .S. RAMAN	ITA No.50 of 2020	14/02/2023	68	2007-08	Dismissed	1
113762	Taxpundit	823Taxpundit85	Yash Movers Pvt Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	I.T.A. No. 601/Kol/2023	22/08/2023	68 131 133(6) 143(3)	2009-10	Allowed	1
113758	Taxpundit	823Taxpundit81	Principal Commissioner of Income Tax-1, Bhubaneswar	Gangol Vincom Pvt Ltd Bhubaneswar	ORISSA High Court	High Court	ORISSA		M. S. RAMAN	ITA No.134 of 2018	01/02/2023	132 68 133A 153A	2008-09	Dismissed	1
113757	Taxpundit	823Taxpundit80	Principal Commissioner of Income Tax	E-City Projects Lucknow (P) Ltd	ORISSA High Court	High Court	ORISSA		R.K. PATTANAIK	ITA No.85 of 2018	05/07/2022	68 153A 132 142(1)	2012-13	Dismissed	1
113736	Taxpundit	823Taxpundit59	White Willow	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 370 / SRT / 2022	14/08/2023	68 131 143(3) 133(6)	2014-15	Allowed	1
113723	Taxpundit	823Taxpundit46	Yogeshkumar Babubhai Patel	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH	ITA No. 352/Srt/2022	09/08/2023	68 115BBE	2017-18	Partly	1
113708	Taxpundit	823Taxpundit31	ONKAR SINGH	ITO	Amritsar Tribunal	ITAT		Amritsar	M L MEENA & ANIKESH BANERJEE	I.T.A. Nos. 47 & 48/Asr/2018	07/08/2023	133(6) 68 143(3) 147 250(6)	2007-08 2008-09	Allowed	1
113680	Taxpundit	823Taxpundit3	DCIT	Asit Surendrabhai Shah	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & T.R. Senthil Kumar	ITA 945 / AHD / 2018	02/08/2023	68 143(3) 147	2009-10	Dismissed	1
113665	Taxpundit	723Taxpundit170	ITO	Alfa Contech Pvt. Ltd	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & M.BALAGANESH	ITA 3351 / DEL / 2016	28/07/2023	68 131	2011-12	Dismissed	1
113651	Taxpundit	723Taxpundit156	Crescent Control Pvt Ltd	The Assistant Commissioner of Income Tax	UTTARAKHAND High Court	High Court	UTTARAKHAND		Ravi Malimath & Narayan Singh Dhanik	Income Tax Appeal No. 5 of 2013	07/08/2020	143 (2) 68 253	2006-07	Allowed	1
113630	Taxpundit	723Taxpundit135	DCIT	Om Land Reality Pvt Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SUCHITRA RAGHUNATH KAMBLE	ITA 1548 / AHD / 2019	21/07/2023	36(1)(iii) 68 250(6)	2010-11	Dismissed	1
113613	Taxpundit	723Taxpundit118	COMMISSIONER OF INCOME TAX	SPIRIT GLOBAL CONSTRUCTION PVT.LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & TARA VITASTA GANJU	ITA 191/2018	18/07/2023	68 132 133A 143(1) 147 148	2010-11	Dismissed	1
113596	Taxpundit	723Taxpundit101	PR. COMMISSIONER OF INCOME-TAX, CIT (A)	JAICO REALTORS PVT LTD	Karnataka High Court	High Court	Karnataka		P.S.DINESH KUMAR & C.M. POONACHA	INCOME TAX APPEAL NO. 711 OF 2019	06/03/2023	260-A 68 143(3) 132 147	2008-09	Dismissed	1
113584	Taxpundit	723Taxpundit89	SHARDA LUNKAR	The UNION OF INDIA AND 3 ORS	ASSAM High Court	High Court	ASSAM		MICHAEL ZOTHANKHUMA	Case No. : WP(C)/2305/2022	31/03/2022	148 68 147 139 246 (i)(b)	2016-17	Dismissed	1
113572	Taxpundit	723Taxpundit77	SUBHASH CHANDRA	The UNION OF INDIA, THRU. SECRETARY, MINISTRY OF FINANCE, NEW DELHI	Madhya Pradesh	High Court	Madhya Prades		VIVEK RUSIA & AMAR NATH (KESHARWANI)	WRIT PETITION No. 2271 of 2001	23/03/2022	139 (1) 203 65 68	1996-97 1997-98	Dismissed	1
113532	Taxpundit	723Taxpundit37	ITO	ARVINDBHAI RATANBHAI MOKANI	Surat Tribunal	ITAT		Surat	PAWAN SINGH & ARJUN LAL SAINI	ITA 139 / SRT / 2020	06/07/2023	68 144	2011-12	Dismissed	1
113510	Taxpundit	723Taxpundit15	Assistant Commissioner of Income Tax 1(2), Raipur Chhattisgarh	Maruti Clean Coal And Power Ltd	Chhattisgarh High Court	High Court	Chhattisgarh		P.R. Ramachandra Menon & Parth Prateem Sahu	TAXC No. 44 of 2019	25/09/2021	260A 268A		Dismissed	1
113481	Taxpundit	623Taxpundit167	Rrj Infra Industries Pvt Ltd	Principal Commissioner Of Income Tax And 4 Others	ALLAHABAD High Court	High Court	ALLAHABAD		Surya Prakash Kesarwani & Jayant Banerji	WRIT TAX No. - 704 of 2022	17/02/2023	147 148 68	2015-16	Allowed	1
113452	Taxpundit	623Taxpundit138	ITO	Albatross Share Registry Pvt Ltd	Mumbai Tribunal	ITAT		Mumbai	S RIFAUR RAHMAN & SANDEEP SINGH KARHAIL	ITA no.3788/Mum./2019	23/06/2023	68 250 143(1) 133(6) 147 148		Dismissed	1
113450	Taxpundit	623Taxpundit136	KIRAT HOTELS PVT LTD	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U S	ITA 1628 / DEL / 2018	22/06/2023	68 145 271(1)(c)	2014-15	Dismissed	1
113402	Taxpundit	623Taxpundit88	Pr. Commissioner of Income Tax - Central, Jaipur	Manoj Kumar Vipin Kumar	RAJASTHAN High Court	High Court	RAJASTHAN		VIJAY BISHNOI & ANOOP KUMAR DHAND	D.B. Income Tax Appeal No. 22/2021	15/11/2021	143(1) 148 68	2012-13	Dismissed	1
113381	Taxpundit	623Taxpundit67	The Deputy Commissioner Of Income Tax, Central Circle, Kota	Kota Dall Mill	RAJASTHAN High Court	High Court	RAJASTHAN		AKIL KURESHI & SUDESH BANSAL	D.B. Income Tax Appeal No. 63/2019	08/02/2022	68 153A 131 133(6)		Dismissed	1
113359	Taxpundit	623Taxpundit45	Principal Commissioner Of Income Tax-I	Shri Gaurav Bagaria	RAJASTHAN High Court	High Court	RAJASTHAN		PRAKASH GUPTA & SAMEER JAIN	D.B. Income Tax Appeal No. 13/2020	09/05/2022	260A 68	2014-15	Dismissed	1
113318	Taxpundit	623Taxpundit4	Shiva Goods Carrier Pvt Ltd	DCIT	Lucknow Tribunal	ITAT		Lucknow	SUDHANSHU SRIVASTAVA & ANADEE NATH MISSHRA	ITA 258 / LKW / 2020	01/06/2023	115BBE 68 143(3)	2017-18	Partly	1
113312	Taxpundit	523Taxpundit173	Krishilakshmi Rice Mill Pvt Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	MANISH BORAD & SONJOY SARMA	ITA 605 / KOL / 2019	31/05/2023	68 131 250 143(2) 142(1)	2012-13	Allowed	1
113301	Taxpundit	523Taxpundit162	Jayaprakash	Income Tax Officer	MADRAS	High Court	MADRAS		ABDUL QUDDHOSE	W.P.No.21831 of 2021 & W.M.P.Nos.23015, 23017 & 27143 of 2021	10/02/2023	68	2013-14	Set Aside	1
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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring