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56 results for “condonation of delay”+ Unexplained Investmentclear

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Key Topics

Section 153A54Section 14837Section 14433Addition to Income27Section 14722Condonation of Delay20Section 25017Section 250(6)16Cash Deposit

SHRI SATBIR SINGH BHULLAR,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 258/ASR/2022[2008-09]Status: DisposedITAT Amritsar02 Mar 2023AY 2008-09

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

Section 139(1)Section 147Section 148Section 250(6)Section 250oSection 68

delay for 441 days is condoned. 3. Brief fact of the case is that the assessee’s case was reopened u/s 148 on basis of reasons recorded after getting approval from Joint Commissioner of Income Tax. The appellant is an agriculturist and has been declaring agriculture I.T.A. No.258/Asr/2022 4 Assessment Year: 2008-09 income consistently in the returns of income

Showing 1–20 of 56 · Page 1 of 3

14
Unexplained Investment13
Section 6912
Section 143(3)11

DR. S A RASHID,KASHMIR vs. THE ASSESSING OFFICER, KASHMIR

In the result, the appeal of the assessee bearing ITA No

ITA 632/ASR/2015[2002-03]Status: DisposedITAT Amritsar07 Jun 2023AY 2002-03

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

Section 144oSection 250Section 69

unexplained investment u/s 69 made by the Ld. AO. 2. The Ld. CIT(A) has erred in law and facts by enhancing the assessment on a/c of application of 10% rate of interest on deposits. 3. The Ld. CIT(A) has erred in law and facts by enhancing the assessment without any notice to the appellant. 4. The Appellant reserves

SHRI SWARAN SINGH ,MOGA vs. INCOME TAX OFFICER WARD-3, MOGA

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 50/ASR/2024[2012-13]Status: DisposedITAT Amritsar09 Feb 2026AY 2012-13

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

For Appellant: None
Section 143(3)Section 148Section 250Section 69

condone the delay and admit the appeal to be heard on merits. 3 I.T.A. No. 50/Asr/2024 Assessment Year: 2012-13 5. There has been no appearance by the assessee or his counsel on repeated calls but written submissions filed, are on record and we proceed to dispose of this appeal after hearing the Ld DR. Brief facts emerging from

RAVINDER SINGH BRAR,FARIDKOT, PUNJAB vs. INCOME TAX OFFICER, FARIDKOT

In the result, we set aside the appeal back to the files of the Assessing Officer for a limited

ITA 373/ASR/2023[2012-13]Status: DisposedITAT Amritsar16 Oct 2025AY 2012-13

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

For Appellant: None
Section 143(3)Section 147Section 148Section 250Section 69A

condone the delay and admit the appeal for hearing on merits. 5. Brief facts of the case are that the assessee has filed his regular return for the year under appeal disclosing a total income of Rs.13.64 lakhs. It is alleged that the assessee has purchased a residential plot of land during the year under appeal from one M/s Bajwa

MOHMMAD. MUZAFFAR. BEIGH,,SRINAGAR vs. INCOME TAX OFFICER WARD-3(5), SRINAGAR

In the result, the grounds No

ITA 99/ASR/2019[2008-09]Status: DisposedITAT Amritsar20 Dec 2022AY 2008-09

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

Section 143(2)Section 144Section 148Section 250(6)Section 292B

delay of 101 days is condoned. 3. Brief fact of the case is that the assessee’s case was reopened u/s 148 on basis of the information from Annual Information Report/Central Information Branch for investment in purchase of share/mutual funds/RBI Bonds aggregating to amount of Rs.1,79,91,721/-. The investment was made in previous years. The ld. AO during

ABDUL RASHEED,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 657/ASR/2024[2016-17]Status: DisposedITAT Amritsar07 Jul 2025AY 2016-17

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 147Section 148Section 250Section 69

condone the delay of 41 days and we admit the appeal to be heard on merits. 3. The grounds of appeal in Form No. 36 are as under: “1. On the law and Facts of the case, The Id. CH (A) was not justified in refusing to decide on ground no 1 raised in the appeal on the plea that

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

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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 325/ASR/2017[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

SH. BALWINDER SINGH KOHLI,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

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

ITA 86/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

Section 144Section 153A

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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 321/ASR/2017[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

Section 144Section 153A

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

SHRI ARUN NARULA,AMRITSAR 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 436/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing

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

unexplained investment in property without considering the submission of the assessee and ignoring the overwhelming evidence placed on record to substantiate the source of investment. I.T.A. Nos. 436 & 437/Asr/2018 7 & Others Group of cases 5. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing