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8 results for “condonation of delay”+ Survey u/s 133Aclear

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Mumbai106Kolkata100Chennai86Bangalore82Delhi79Hyderabad77Jaipur46Raipur44Chandigarh34Rajkot25Pune20Patna19Surat16Indore13Ahmedabad8Nagpur8Visakhapatnam8Cuttack7Lucknow7Cochin6Kerala4Panaji4Jodhpur2SC2Calcutta1Ranchi1Guwahati1Allahabad1Jabalpur1

Key Topics

Section 143(3)7Addition to Income7Section 1475Capital Gains5Survey u/s 133A5Disallowance5Section 2634Limitation/Time-bar4Condonation of Delay

THE DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. AWAS DEVELOPERS, AHMEDABAD

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 368/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad13 Mar 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita No. 368/Ahd/2020 धििाधरणवरध/Asstt. Year: 2010-2011 The D.C.I.T, M/S Awas Developers, Central Circle-1(4), Vs. “Agam Buglows” Ahmedabad. Opp. Subhash Society, Sanand-Kalol Road, Ahmedabad.

For Appellant: Shri Aseem L Thakkar, ARFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 184Section 40ASection 68

condone the delay in filing the appeal by the Revenue and proceed to adjudicate the issue on merit. 4. The first issue raised by the Revenue is that the learned CIT(A) erred in not treating the assessee’s status as AOP. A.Y. 2010-11 3 5. The facts in brief are that the assessee claimed itself a partnership firm

4
Natural Justice3
Section 1482
Section 133A2

SOMNATH ASSOCIATES,VADODARA vs. THE DY. CIT, CIRCLE-1(2), VADODARA

In the result, the appeal filed Assessee is treated as allowed for statistical purpose

ITA 1293/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 133ASection 143(3)Section 40

133A of the Act on 02-12-2013. During the survey proceeding one of the Partner of the Firm declared income of Rs.2,24,86,500/- which is offered in the profit and loss account as well as in the ITR filed on 29-04-2014 and paid taxes thereon. The appellant claimed Partners’ remuneration of Rs.33,18,800/- which

SHAILESH S. JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 15/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

condone the delay in filing the appeal by the assessee. A.Y. 2011-12:- 3. The assessee has taken the following grounds of appeal: “[I] Addition on account of disallowance of loss in trading of shares of Chandni Textile Engineering Industries Ltd. Rs.1,52.20.891/- 1. That on facts, and in law, the learned CIT(A) has grievously erred in confirming

SHAILESH SUBODHCHANDRA JHAVERI,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 14/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

condone the delay in filing the appeal by the assessee. A.Y. 2011-12:- 3. The assessee has taken the following grounds of appeal: “[I] Addition on account of disallowance of loss in trading of shares of Chandni Textile Engineering Industries Ltd. Rs.1,52.20.891/- 1. That on facts, and in law, the learned CIT(A) has grievously erred in confirming

SHAILESH SUBODHCHANDRA JHAVERI,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

ITA 16/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad21 Aug 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Deeapk Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR

condone the delay in filing the appeal by the assessee. A.Y. 2011-12:- 3. The assessee has taken the following grounds of appeal: “[I] Addition on account of disallowance of loss in trading of shares of Chandni Textile Engineering Industries Ltd. Rs.1,52.20.891/- 1. That on facts, and in law, the learned CIT(A) has grievously erred in confirming

NA ROTO MACHINE & MOULDS INDIA,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1349/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 133ASection 147Section 148ASection 270A

delay in filing the appeal is condoned. 3. The brief facts of the case are that the assessee had filed its return of income for the A.Y. 2017-18 on 03.10.2017 declaring total income of Rs.1,33,51,870/-. The case of the assessee was reopened on the basis of information received from the Assessing Officer, Circle – 2(1), Ahmedabad

SAURABHBHAI ROHITBHAI MODI,AHMEDABAD vs. THE ACIT, CIR. 5(2) NOW DCIT, CIRCLE-2(1)(1), AHMEDABAD

The appeal of the assessee is hereby dismissed

ITA 1960/AHD/2025[2009-10]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2009-10

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Satish Solanki, ARFor Respondent: Shri Yogesh Mishra, Sr. DR
Section 143(3)Section 147Section 148Section 263

condone the delay in filing of appeal before us. On Merits: 4. The brief facts of the case are that the assessee is an individual who filed his return of income for Assessment Year 2009-10 on 19.03.2010 declaring a total income of Rs.35,23,540/-. The return was processed under section 143(1) of the Income

ROHITKUMAR CHINUBHAI MODI,AHMEDABAD vs. THE ACIT, CIR. 5(2) NOW DCIT, CIRCLE-2(1)(1), AHMEDABAD

The appeal of the assessee is hereby dismissed

ITA 1961/AHD/2025[2009-10]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2009-10

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Satish Solanki, ARFor Respondent: Shri Yogesh Mishra, Sr. DR
Section 143(3)Section 147Section 148Section 263

condone the delay in filing of appeal before us. On Merits: 4. The brief facts of the case are that the assessee is an individual who filed his return of income for Assessment Year 2009-10 on 19.03.2010 declaring a total income of Rs.35,23,540/-. The return was processed under section 143(1) of the Income