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2 results for “condonation of delay”+ Section 194Iclear

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Mumbai14Delhi10Chennai9Kolkata7Cuttack6Bangalore3Ahmedabad2Varanasi2Pune2Visakhapatnam1Cochin1Hyderabad1Jaipur1

Key Topics

Section 2014Section 194I2Section 1952Section 201(1)2Section 52Limitation/Time-bar2

DEEP MULTIPLEX PVT. LTD.,BARODA vs. DCIT, CIRCLE 1(1) (1), BARODA

In the results, appeal of the assessee is allowed

ITA 1719/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad12 Feb 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita.No.1719/Ahd/2017 "नधा"रण वष"/ Asstt. Year: 2012-13 Deep Muliplex P.Ltd. Dcit, Cir.1(1)(4) 9, Arunoday Society Baroda. Vs 2, Mangaljyot Apartment Alkapuri Baroda Pan : Aabck 4719 Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.K. Patel, Ar Revenue By : Shri Dilip Kumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/02/2020 घोषणा क" तार"ख /Date Of Pronouncement: 12/02/2020 आदेश/O R D E R

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Dilip Kumar, Sr.DR
Section 249Section 253Section 3Section 5

condone the delay and proceed to decide the appeal on merit. 8. In the appeal, the assessee has raised as many as five grounds, but sole issue involved in these grounds is that the ld.CIT(A) has erred in treating the income of the assessee under the head “income from other sources” instead of “business income”. 9. Brief facts

THE ACIT (INT. TAXA), VADODARA vs. M/S. ALLSCRIPTS (INDIA) PVT.LTD., BARODA

In the result, the appeal of the Revenue is dismissed

ITA 41/AHD/2021[2013-14]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Atul Pandey, Sr. D.RFor Respondent: Shri Nikhil Mutha, A.R
Section 194ISection 195Section 201Section 201(1)Section 201(3)

194I of the Act rendering the judgment obiter dictum in the case of the assessee under consideration. The Ld. D.R. further submitted that the statute defines the period of limitation for passing of order under Section 201 / 201(1A) of the Act with respect to payments to resident assessee whereas the assessee made payments to a non-resident and thus