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2 results for “condonation of delay”+ Section 272Bclear

Sorted by relevance

Karnataka21Delhi11Bangalore5Visakhapatnam3Ahmedabad2Kolkata2Chennai1Mumbai1Guwahati1

Key Topics

Section 1472Section 1482Section 142(1)2Section 80P(1)(b)2Section 46A2Section 80P2Deduction2TDS2Addition to Income

THE THAVAR DUDH UTPADAK SAHKARI MANDLI LIMITED,BANASKANTHA vs. THE ACIT/DCIT, CIRCLE- GANDHINAGAR, GANDHINAGAR

In the result, the appeal filed by the assessee in ITA No

ITA 1555/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2018-19

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 142(1)Section 147Section 148Section 46ASection 80PSection 80P(1)(b)

condoned the delay in filing the appeal, however not entertained application u/s. 46A of the Rules, since the assessee failed to file the same before the Assessing Officer, thereby rejected the claim of the assessee and upheld the addition made by the Assessing Officer by observing as follows: “…..vi. From the submissions of the appellant assessee this Appellate authority

2

THE THAVAR DUDH UTPADAK SAHAKARI MANDLI LIMITED,BANASKANTHA vs. THE ACIT/DCIT, CIRCLE-GANDHINAGAR, GANDHINAGAR

In the result, the appeal filed by the assessee in ITA No

ITA 1556/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2019-20

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 142(1)Section 147Section 148Section 46ASection 80PSection 80P(1)(b)

condoned the delay in filing the appeal, however not entertained application u/s. 46A of the Rules, since the assessee failed to file the same before the Assessing Officer, thereby rejected the claim of the assessee and upheld the addition made by the Assessing Officer by observing as follows: “…..vi. From the submissions of the appellant assessee this Appellate authority