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32 results for “condonation of delay”+ Section 115clear

Sorted by relevance

Delhi229Chennai217Mumbai151Karnataka123Pune92Kolkata68Bangalore65Surat62Jaipur48Hyderabad46Visakhapatnam45Ahmedabad42Calcutta38Chandigarh33Amritsar32Indore19Panaji16Lucknow16Varanasi14Guwahati12Cuttack12Jabalpur12Cochin9Rajkot8SC7Nagpur6Raipur6Patna5Allahabad5Jodhpur4Telangana3Agra2Orissa1Rajasthan1Punjab & Haryana1Himachal Pradesh1Andhra Pradesh1

Key Topics

Section 153A54Section 14427Section 143(1)12Addition to Income5Section 114Section 143(3)4Exemption4Natural Justice4Limitation/Time-bar

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 500/ASR/2024[2022-23]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-23

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Showing 1–20 of 32 · Page 1 of 2

4
Condonation of Delay4
Section 1472
Section 1482
ITA 499/ASR/2024[2019-20]Status: Disposed
ITAT Amritsar
26 Sept 2025
AY 2019-20

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 497/ASR/2024[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

ITA 498/ASR/2024[2018-19]Status: DisposedITAT Amritsar26 Sept 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

Section 11Section 143(1)Section 143(3)

delay before the JCIT (A) and before Tribunal are condones and these appeals are admitted. ITA No. 497/Asr/2024 (assessment year 2017-18). 6. From the record, it is evident that the assessment was completed u/s 143(3) vide order dated 10.06.2019 in which the returned income was accepted by the AO. Thus, the intimation order u/s 143(1)(a) dated

LAKHVIR SINGH 810, VPO MALLAH TEHSIL JAGRAON DISTRICT LUDHIANA,PUNJAB vs. THE ASSESSMENT UNIT NFAC DELHI JAO INCOME TAX OFFICER WARD-1, MOGA, PUNJAB

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 541/ASR/2024[2015-2016]Status: DisposedITAT Amritsar29 May 2025AY 2015-2016

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal, AR
Section 142(1)Section 147Section 148Section 148ASection 250Section 69A

condone and the ld. CIT(A) may please be directed to admit the appeal for hearing on merits. In support of his contention, the assessee has placed reliance on a number of judicial decisions in the case of “Esha Bhattacharya” in Civil Appeal No. 8183-8184 of 2013 (SC), the Hon’ble Tribunal Amritsar in the case of Gurfateh Filsm

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 277/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

SHRI RAVI NARULA,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 615/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

SH.RAVI NARULA ,FEROZPUR vs. DY. COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 650/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 324/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

SHRI.RAVI NARULA,FEROZPUR vs. DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 611/ASR/2018[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 320/ASR/2017[2007-08]Status: DisposedITAT Amritsar11 Aug 2022AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

SHRI MATI SONALI BATRA,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 41/ASR/2022[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 322/ASR/2017[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 153A

delay is condoned as the number of days are negligible. 9. During the hearing with the additional ground, the ld. Counsel for the assessee also filed the approval u/s 153D bearing no. F.No.JCIT/CR/Jal/2018- 19/993 dated 26.12.2018: I.T.A. Nos. 436 & 437/Asr/2018 29 & Others Group of cases I.T.A. Nos. 436 & 437/Asr/2018 30 & Others Group of cases 10. The ld. Counsel vehemently