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6 results for “condonation of delay”+ Section 256(1)clear

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Key Topics

Section 260A10Limitation/Time-bar5Section 1274Section 256(1)4Section 256(2)4Condonation of Delay4Section 343Section 36(1)3Section 36(2)

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

In the result, the appeal is dismissed and the substantial questions of

ITAT/46/2020HC Calcutta23 Nov 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 148Section 260ASection 41Section 41(1)

condoned the delay in filing the appeal. GA No. 01 of 2020 is allowed. 3. This appeal filed by the revenue under Section 260A of the Act is directed against the order passed by the Income Tax Appellate Tribunal “B” Bench Kolkata (Tribunal), dated 20.07.2018 in ITA No. 1907/Kol/2016 for the assessment year 2001-2002. ITAT

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

ITAT/81/2022HC Calcutta
2
26 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)

condoned and waived on the ground of his acquiescence in the holding of further proceedings.” 73. In the backdrop of the above, this Court notices that having once made a disclosure in the first sitting that the Arbitrator and his family members were connected with and represented the Bhaiya group in CS 344 of 2015, the Learned Arbitrator was obliged

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S. CANTON VINIMAY PVT LTD(NOW M/S. LUCKY HOLDINGS PVT LTD)

ITAT/131/2021HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C

PRINCIPAL COMMISSIONER OF INCOME TAX-1,KOLKATA vs. M/S SAGAR FINTRADE PVT. LTD.(NOW MERGED WITH M/S. LUCKY HOLDING PRIVATE LTD )

ITAT/126/2021HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. CANTON VINIMAY PVT LTD

ITAT/125/2021HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C

PRINCIPAL COMMISSIONER OF INCOME TAX -1, KOLKATA vs. M/S. PAVITRA TREXIM PVT LTD

ITAT/196/2019HC Calcutta13 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 127Section 256(1)Section 256(2)Section 260A

condonation of delay. However, the moot point is whether this Court can exercise jurisdiction under Section 260A of the Act for testing the correctness of the orders impugned before us which were admittedly passed by the Tribunal located at Delhi. This issue is no longer res integra and has been answered by the Division Bench of this Court in A.B.C