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4 results for “condonation of delay”+ Section 194Cclear

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Key Topics

Section 194C6Section 2643Section 2493Section 53Section 1563TDS3Limitation/Time-bar3Condonation of Delay3Revision u/s 2633

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1`, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 644/ASR/2019[2012-13]Status: DisposedITAT Amritsar31 Jan 2023AY 2012-13

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

Section 156Section 194CSection 249Section 264Section 5

delay in filing the appeal before him from 01.04.2014 to 17.07.2014 and the same may please be condoned and appeal may please be heard on merits. 2. That the Assessing Officer has legally erred in law and facts for treating the assessee as a person liable to deduct tax at source under section 194C

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER - TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 646/ASR/2019[2014-15]Status: DisposedITAT Amritsar31 Jan 2023AY 2014-15

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

Section 156Section 194CSection 249Section 264Section 5

delay in filing the appeal before him from 01.04.2014 to 17.07.2014 and the same may please be condoned and appeal may please be heard on merits. 2. That the Assessing Officer has legally erred in law and facts for treating the assessee as a person liable to deduct tax at source under section 194C

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

ITA 645/ASR/2019[20103-14]Status: DisposedITAT Amritsar31 Jan 2023

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

Section 156Section 194CSection 249Section 264Section 5

delay in filing the appeal before him from 01.04.2014 to 17.07.2014 and the same may please be condoned and appeal may please be heard on merits. 2. That the Assessing Officer has legally erred in law and facts for treating the assessee as a person liable to deduct tax at source under section 194C

M/S. NORTHERN STEEL INDUSTRIES,,SRINAGAR (KMR) vs. THE INCOME-TAX OFFICER, SRINAGAR (J&K)

In the result, the assessee’s appeal is partly allowed

ITA 430/ASR/2014[2007-08]Status: DisposedITAT Amritsar18 Jun 2018AY 2007-08

Bench: Sh. Sanjay Arorai.T.A. No. 430/Asr/2014 Assessment Year: 2007-08

For Appellant: NoneFor Respondent: Sh. Rahul Dhawan (D.R.)
Section 143(3)Section 40

condonation petition dated 26.06.2014, which states of serious indisposition and hospitalization as the reasons for the delay in filing the appeal. The same is neither evidenced nor accompanied by an affidavit. The ground is however found reasonable, with the ld. Departmental Representative (DR) also, I must say fairly, not raising any serious objection thereto. The appeal was accordingly admitted