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
114400	Taxpundit	424Taxpundit27	Sterling Associates	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U S	ITA No. 2105/Del/2019	10/04/2024	263 115BBE 68 92CA 143(3) 147	2015-16	Allowed	1
114373	Taxpundit	324Taxpundit75	SWAMI VIVEKANAND TRADING & EDUCATION CENTRE P LTD	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & KAVITHA RAJAGOPAL	ITA 2928 / MUM / 2017	28/03/2024	143(3) 142(1) 32 68	2011-12	Partly	1
114366	Taxpundit	324Taxpundit68	Firefly Energy Limited,	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & TR SENTHIL KUMAR	ITA 2871 / AHD / 2016	28/03/2024	68 143(2)	2012-13	Partly	1
114352	Taxpundit	324Taxpundit54	Brahmi Credit Co-operative Society Ltd	ITO	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA 1048 / BANG / 2023	22/03/2024	68 69A	2017-18	Allowed	1
114332	Taxpundit	324Taxpundit34	Sharda Ferro Works(P)Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	SONJOY SARMA & GIRISH AGRAWAL	ITA 954 / KOL / 2023	14/03/2024	68 131 143(3)	2012-13	Allowed	1
114325	Taxpundit	324Taxpundit27	Bharath Hi-Tech Builders Pvt Ltd	DCIT	Bangalore Tribunal	ITAT		Bangalore	George George K & Laxmi Prasad Sahu	ITA No.1034/Bang/2023	11/03/2024	68 148 151 250	2009-10	Partly	1
114320	Taxpundit	324Taxpundit22	Zeeta Electrical Engineering Pvt Ltd	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T.R. SENTHIL KUMAR	ITA No.26/Ahd/2019	08/03/2024	68 133(6)	2012-13	Dismissed	1
114314	Taxpundit	324Taxpundit16	TRIVENI ENTERPRISES LIMITED	INCOME TAX OFFICER - 25(3) & ANR	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 16280/2023 & CM APPLs.65559-655560/2023	18/12/2023	115BBE 68 69D	2015-16 2016-17 2017-18	Dismissed	1
114303	Taxpundit	324Taxpundit5	Group M Media India Private Limited	Deputy Commissioner of Income Tax	BOMBAY High Court	High Court	BOMBAY		K. R. SHRIRAM & NEELA GOKHALE	WRIT PETITION (L) NO.12786 OF 2023	18/12/2023	168(1) 164 165 166	2018-19	Direction issued	1
114283	Taxpundit	224Taxpundit161	Antony Alphonse Kevin Alphonse	The Income Tax Officer	MADRAS High Court	High Court	MADRAS		Krishnan Ramasamy	W.P.No.23611 of 2022	20/11/2023	143(2) 68 129	2018-19	Allowed	1
114259	Taxpundit	224Taxpundit137	ITO	Saivi Finance Pvt Ltd	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & ASTHA CHANDRA	ITA No. 3886/Del/2019	26/02/2024	133(6) 68 143(3) 131	2015-16	Allowed	1
114221	Taxpundit	224Taxpundit99	Aark Infosoft Private Limited	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & SUCHITRA R. KAMBLE	ITA No. 681/Ahd/2023	21/02/2024	139(9) 68 250 143(2) 40(a)(ii) 269SS	2017-18	Allowed	1
114194	Taxpundit	224Taxpundit72	Vibhav Jain	DCIT	Chandigarh Tribunal	ITAT		Chandigarh	SANJAY GARG & VIKRAM SINGH YADAV	ITA 355 / CHANDI / 2023	16/02/2024	68 10(38) 139(1) 132(1) 143(1)	2013-14	Partly	1
114189	Taxpundit	224Taxpundit67	Praveen Gupta	ACIT	Delhi Tribunal	ITAT		Delhi	AMIT SHUKLA & M. BALAGANESH	ITA 3189 / DEL / 2017	15/02/2024	37 68 131 106 131 133(6)	2012-13	Dismissed	1
114162	Taxpundit	224Taxpundit40	THE PR. COMMISSIONER OF INCOME TAX , VADODARA 1	KUMARI NALINI SURRENDRABHAI PATEL C/O RAMESH G. DESAI	Gujarat High Court	High Court	Gujarat		BIREN VAISHNAV & BHARGAV D. KARIA	R/TAX APPEAL NO. 478 of 2023	04/09/2023	260A 263 268A		Dismissed	1
114142	Taxpundit	224Taxpundit20	ASSISTANT COMMISSIONER OF INCOME TAX-27 NEW DELHI	MONTAGE ENTERPRISES PVT. LTD.	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 734/2019	27/09/2023	68 80IB	2007-08	Dismissed	1
114086	Taxpundit	124Taxpundit72	Tarlochan Singh	DCIT	Chandigarh Tribunal	ITAT		Chandigarh	AAKASH DEEP JAIN & VIKRAM SINGH YADAV	ITA NO. 754/Chd/2022	12/01/2024	14(f) 68 69 115BBE 133A 143(3)	2019-20	Partly	1
114016	Taxpundit	124Taxpundit2	Iris Clothings Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg & Rajesh Kumar	ITA 1015 / KOL / 2023	02/01/2024	68 143(3) 133(6) 131	2013-14	Allowed	1
114008	Taxpundit	1223Taxpundit61	Dinesh Gangwal	ITO	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar	I.T .A. No. 1105/KOL/2023	26/12/2023	10(38) 68 147 148 151	2013-14	Allowed	1
113989	Taxpundit	1223Taxpundit42	ACIT	SALUJA CONSTRUCTION CO LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 62/2021	11/09/2023	68 132 143(3) 153A	2008-09	Dismissed	1
113983	Taxpundit	1223Taxpundit36	PCIT	AZURE RETREAT PVT LTD	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	ITA 503/2023	04/09/2023	68 143(3) 153 260A	2012-13	Dismissed	1
113977	Taxpundit	1223Taxpundit30	Sunita Gupta	ACIT	Indore Tribunal	ITAT		Indore	VIJAY PAL RAO & B.M. BIYANI	ITA 159 / Ind / 2023	21/12/2023	68 139 144 147 14	2012-13	Allowed	1
113971	Taxpundit	1223Taxpundit24	ACIT	BUSINESSMATCH SERVICES (INDIA) PVT LTD	Mumbai Tribunal	ITAT		Mumbai	ABY T VARKEY & PRASHANT MAHARISHI	ITA Nos. 1136 & 2455/Mum/2023	18/12/2023	14A 68 143(3) 133(6)	2014-15 2017-18	Partly	1
113966	Taxpundit	1223Taxpundit19	ACIT	Sarada Jute Mills Pvt Ltd	Kolkata Tribunal	ITAT		Kolkata	DR. MANISH BORAD & SONJOY SARMA	ITA 1867 / KOL / 2019	14/12/2023	68 250(4) 131 143(3) 263 142(1)	2012-13	Dismissed	1
113964	Taxpundit	1223Taxpundit17	ITO	Priceless Overseas Limited	Delhi Tribunal	ITAT		Delhi	PRADIP KUMAR KEDIA & YOGESH KUMAR US	I.T.A. No.6320/DEL/2016	14/12/2023	68 143(3) 133(6) 251	2012-13	Allowed	1
113960	Taxpundit	1223Taxpundit13	Munesh Devi	DCIT	Delhi Tribunal	ITAT		Delhi	B.R.R. KUMAR & YOGESH KUMAR U S	ITA 344 / DEL / 2019	12/12/2023	68 132 143(2) 142(1) 153C	2010-11	Allowed	1
113951	Taxpundit	1223Taxpundit4	DCIT	S.K.Agarwala & Co	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	I.T.A. No. 485/KOL/2023, I.T.A. No. 486/KOL/2023	05/12/2023	68 133A 250 131	2016-17 2017-18	Dismissed	1
113950	Taxpundit	1223Taxpundit3	Midway Exim P Ltd	ITO	Delhi Tribunal	ITAT		Delhi	B.R.R. KUMAR & YOGESH KUMAR U.S	ITA No.1773/De l/2021	05/12/2023	68 143(3) 147 148	2010-11	Dismissed	1
113938	Taxpundit	1123Taxpundit29	ACIT	LIZER CYLINDERS LTD	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & ASTHA CHANDRA	TA No. 7309/Del/2017, ITA No. 7282/Del/2017	23/11/2023	68 132(1) 133(6) 143(3) 153A	2011-12 2012-13	Dismissed	1
113934	Taxpundit	1123Taxpundit25	New Leaf Home P Ltd	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA No. 2485/Del/2018	21/11/2023	68 143(2) 142(1) 40(a)(ia) 194C	2014-15	Partly	1
113926	Taxpundit	1123Taxpundit17	Pearl Tracom(P)Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	SANJAY GARG & GIRISH AGRAWAL	ITA 375 / KOL / 2023	10/11/2023	68 263 143(3) 147 148	2012-13	Allowed	1
113922	Taxpundit	1123Taxpundit13	Avani Ajay Palan	ITO	Ahmedabad Tribunal	ITAT		Ahmedabad	WASEEM AHMED & SENTHIL KUMAR	ITA No. 542/AHD/2022	08/11/2023	68 10(38) 260A	2014-15	Allowed	1
113918	Taxpundit	1123Taxpundit9	Madhuban Dealers Pvt Ltd	PCIT	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	ITA No. 106/Ahd/2022	07/11/2023	68 144 147 148 151 154 263	2010-11	Allowed	1
113914	Taxpundit	1123Taxpundit5	Standard Fiscal Markets Pvt Ltd	DCIT	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA no.1469/Mum./2023	03/11/2023	68 132 153C 142(1)	2016-17	Allowed	1
113912	Taxpundit	1123Taxpundit3	Alpha Reality	ACIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANOJ KUMAR AGGARWAL	ITA No.1706/Chny/2018	01/11/2023	68 31(3) 147 148 263	2014-15	Partly	1
113907	Taxpundit	1023Taxpundit37	PRITI MILAN MEHTA	DCIT	Mumbai Tribunal	ITAT		Mumbai	VIKAS AWASTHY & PADMAVATHY S	I.T.A. No.3177/Mum/2022	31/10/2023	68 153A 132 143(3) 90A	2008-09	Allowed	1
113901	Taxpundit	1023Taxpundit31	BARCELONA MERCANTILE COMPANY PRIVATE LIMITED	ITO	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA 2346 / MUM / 2023	23/10/2023	68 143(1) 147 148 250	2011-12	Partly	1
113890	Taxpundit	1023Taxpundit20	Habitat Housing Finance Ltd	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & YOGESH KUMAR U S	ITA No.1779/Del/2017	17/10/2023	68 144 143(3) 147	2012-13	Dismissed	1
113879	Taxpundit	1023Taxpundit9	Ashish Kanjibhai Rathod	DCIT	Rajkot Tribunal	ITAT		Rajkot	WASEEM AHMED & SIDDHARTHA NAUTIYAL	ITA 152 / RJT / 2021	11/10/2023	68 69A 143(3)	2012-13	Allowed	1
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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring