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46 results for “condonation of delay”+ Short Term Capital Gainsclear

Sorted by relevance

Mumbai416Chennai341Kolkata217Delhi153Ahmedabad145Hyderabad123Jaipur118Bangalore112Karnataka103Chandigarh85Pune70Surat50Calcutta46Nagpur35Panaji35Indore30Visakhapatnam24Lucknow24Raipur22Rajkot19Agra13Cuttack11Ranchi9Cochin9SC9Amritsar7Jodhpur6Patna6Guwahati6Jabalpur5Varanasi5Dehradun3Allahabad3Telangana2Andhra Pradesh1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 260A10Addition to Income7Condonation of Delay7Long Term Capital Gains6Section 54F4Disallowance4Section 343Section 36(1)3Section 55

PRINCIPAL COMMISSIONER OF INCOME TAX vs. NAND KISHORE AGARWALA

In the result, these appeals are allowed and the substantial

ITAT/22/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

Showing 1–20 of 46 · Page 1 of 3

3
Section 14A3
Section 143(3)3
Section 683

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX -5,KOLKATA vs. SWATI BAJAJ

In the result, these appeals are allowed and the substantial

ITAT/6/2022HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar

PRINCIPAL COMMISSIONER OF INCOME TAX SILIGURI vs. NEETU AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/3/2021HC Calcutta14 Jun 2022

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

term was explained by the Hon’ble Supreme Court in Bhikhubhai Vihlabhai Patel Versus State of Gujarat 71 which was relied on in the case of Hotel Regal International & Anr. Versus ITO & Another, WP No. 22950 (W) of 2009 in the High Court at Calcutta. To explain the meaning of the term “opinion”, reference was made to P. Ramanatha Aiyar