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9 results for “condonation of delay”+ Section 8clear

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Key Topics

Section 15112Section 260A5Section 143(3)3Addition to Income3Section 2602Section 22

M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, the Appeal is allowed and the order, dated 26

ITTA/157/2019HC Andhra Pradesh17 Oct 2019

Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-

Section 142(1)Section 143(2)Section 260A

Section 5 of the Limitation Act. The concept of such a liberal approach cannot be equated with doing injustice to the other party. The Court cannot condone delay in a case, where the Court concludes that there is no justification for the delay. The discretion has to be exercised within the MSRM, J & JUD,J ITTA_157_2019 6 reasonable

SRI MAHESH GURRAM vs. INCOME TAX OFFICER

ITTA/20/2024HC Andhra Pradesh22 Aug 2024

G.NARENDAR,KIRANMAYEE MANDAVA

Bench:
For Respondent: SRI VIJAY KUMAR PUNNA (STANDING
Section 12ASection 138Section 143(1)Section 143(3)Section 151Section 23Section 260

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings’’. F > 3 In the present case, the appeal was preferred on 28.02.2022, before the Tribunal. Respectfully following the decision of the Hon’ble Apex

THE PR COMMISSIONER OF INCOME TAX vs. M/S.BOMMIDALA ENTERPRISES (P) LTD

Appeal is dismissed as

ITTA/28/2018HC Andhra Pradesh20 Aug 2025

Bench: BATTU DEVANAND,A. HARI HARANADHA SARMA

For Appellant: 1. ELEVATED AS JUDGEFor Respondent: 1. DUNDU MANMOHAN
Section 151

8-24-53, Mangalagiri Road, GUNTUR ...RESPONDENT Appeal under section _______ against ordersTo set aside the order of the Income TAX Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam ITA.no.484/VIZAG/2014,DATED 07-04-2017, FOR A.Y.2010-11 IA NO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High

THE PR COMMISSIONER OF INCOME TAX vs. M/S.BOMMIDALA ENTERPIRSES (P) LTD

Appeal is dismissed

ITTA/216/2018HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Bench, Visakhapatnam, Preferred Against The Order Of The Income Tax (Appeals)-I, Guntur, Dated 29.01.2016 Bearing Appeal No.4/Cit(A)-1/Gnt/2014-15, Which Was Preferred Against The Order Of The Additional Commissioner No. Ita Of Income Tax Range-1, Pan/Gir.No;Aaacb9064G/A.Y.2011-2012/Ito/Guntur, Dated Between; Guntur In 03.03.2014. The Pr. Commissioner Of Income Tax, Guntur. ...Appellant/Appellant & M/S Bommidala Enterprises (P) Ltd., D.No.8-24-53, Mangalagiri Road Guntur. ...Respondent/Respondent

For Respondent: SRI DUNDU MANMOHAN
Section 151Section 260A

8-24-53,Mangalagiri Road, Guntur. ...RESPONDENT Appeal under section Income tax Appellate Tribunal, Visakhapatnam,in I.T.A.No.275/Vizag/2016 dated 07-04-2017, for A.Y,.2011-12. against ordersto set aside the order of the lANO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High

THE PR COMMISSIONER OF INCOME TAX vs. M/S. BOMMIDALA ENTERPRISES (P) LTD

Appeal is dismissed as

ITTA/83/2018HC Andhra Pradesh20 Aug 2025

Bench: BATTU DEVANAND,A. HARI HARANADHA SARMA

For Appellant: 1. ELEVATED AS JUDGEFor Respondent: 1. DUNDU MANMOHAN
Section 151

8-24-53,Mangalagiri Road,Guntur ...RESPONDENT Appeal under section _______ against ordersto set aside the order of the Income Tax Appellate Tribunal,Visakghapatnam Bench,Visakhapatnam,in ITA No 273/Vizag/2012 dated 07.04.2017, for A.Y. 2007-08. IA NO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition

THE PR COMMISSIONER OF INCOME TAX vs. BOMMIDALA ENTERPRISES (P) LTD.,

Appeal is dismissed

ITTA/136/2018HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam & Preferred Against The Order Of The Commissioner Of Income Tax (Appeals), Guntur, Dated 30.03.2012 Bearing Appeal Nos.

For Respondent: SRI DUNDU MANMOHAN
Section 151Section 2Section 260A

8-24-53, Mangalagiri Road, Guntur ...RESPONDENT against ordersto set aside the order of the Income-Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, in ITA.No. 272A/izag/2012, dated 07.04.2017, forA.Y 2006-07. lANO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased

THE PR.COMMISSIONER OF INCOME TAX, vs. M/S.BOMMIDAALA ENTERPREISES(P) LTD

Appeal is dismissed

ITTA/149/2018HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal Bench, Visakhapatnam Preferred Against The Order Income Tax (Appeals), Guntur, Dated 09. Visakhapatnam Of The Commissioner Of 06.2014 Bearing Appeal No. Ita Was Preferred Against The Order Of The No.118/Cit(A)/Gnt/13-14, Which Additional Commissioner Of Income Tax Range-1, ' Pan/Gir.No.Aaacb9064G/A. Y.2010-2011/Ito/Range-1,Guntur 31.03.2013. Between; Guntur In Dated. The Pr. Commissioner Of Income-Tax, Guntur. ...Appellant/Appellant & M/S Bommidala Enterprises (P) Ltd.. D.No.8-24-53, Mangalagiri Road, Guntur ...Respondent/Respondent

For Respondent: SRI DUNDU MANMOHAN
Section 151Section 2Section 260A

8-24-53,Mangalagiri Road,Guntur ...RESPONDENT against ordersto set aside the order of the Income tax Appellate Tribunal,Visakhapatnam,in ITA.No.477/Vizag/2014 dated 07-04-2017,for A. Y2010-11 lANO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court

THE PR.COMMISSIONER OF INCOME TAX, vs. M/S.BOMMIDALA ENTERPRISES(P) LTD

Appeal is dismissed

ITTA/82/2018HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, Preferred Against The Order Of The Commissioner Of Income Tax (Appeals), Guntur, Dated 30.03.2012 Bearing Appeal No. Ita No.0320, 0319 & 0279/Cit(A)/Gnt/2011-12, Which Was Preferred Against The Order Of The Additional Commissioner Of Income Tax, Range-2, Guntur Pan/Gir.No: In Aaacb9064G/A.Y.2009-2010/Ito/Guntur, Dated 30.12.2011. Between: The Pr. Commissioner Of Income Tax, Guntur ...Appellant/Respondent & M/S Bommidala Enterprises (P) Ltd, D.No. 8-24-53, Mangalagiri Road Guntur ...Respondent/Appellant

For Respondent: Sri Dundu Manmohan
Section 151Section 260A

8-24-53,Mangalagiri Road,Guntur ...RESPONDENT against ordersto set aside the order of the Income-tax Appellate Tribunal,Visakhapatnam Bench,Visakhapatnam, in ITA.No. 274A/izag/2012,dated 07-04-2017 for A.Y2009-10. Appeal under section lANO: 1 OF 2018 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

8. The recognition of estoppel by conduct as a doctrine operating consistently in law and equity and the prevalence of equity in a Judicature Act system combine to give the whole doctrine a degree of flexibility which it might lack if it were an exclusively common law doctrine. In particular, the prima facie entitlement to relief based upon the assumed