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5 results for “condonation of delay”+ Section 135clear

Sorted by relevance

Karnataka100Chennai92Mumbai81Bangalore68Delhi67Ahmedabad65Kolkata59Hyderabad43Calcutta40Jaipur37Amritsar32Surat25Nagpur20Pune20Lucknow12Indore9Agra9Cuttack6SC5Cochin5Chandigarh5Raipur5Varanasi4Jabalpur4Visakhapatnam2Allahabad2Orissa2Patna2Rajkot2Telangana2Panaji1Dehradun1A.K. SIKRI ROHINTON FALI NARIMAN1Rajasthan1Andhra Pradesh1

Key Topics

Section 907Section 143(1)4Section 139(1)3Addition to Income3Section 153A(1)(b)2Section 65B2Section 682Section 115B2Section 153D

SH. MAHESH CHUGH,CHANDIGARH vs. PR.CIT-2, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 104/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh21 Apr 2022AY 2015-16
For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT-DR
Section 263

delay is, accordingly, condoned. Ordered accordingly. 4. The ld. AR, accordingly, was directed to address the grievance of the assessee in the appeal filed. On behalf of the assessee, it was submitted at the outset that the assessee does not wish to specifically press ground No. 2 as the issue would stand addressed by the other grounds. ITA 104 /CHD/2021

PUKHRAJ SINGH GUJRAL,CHANDIGARH vs. CPC, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 637/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh
2
Undisclosed Income2
Double Taxation/DTAA2
Limitation/Time-bar2
16 Apr 2025
AY 2022-23

Bench: Final Hearing

For Appellant: Shri Yogesh Monga, C.A (Virtual)For Respondent: Dr Ranjeet Kaur, Sr. DR
Section 139(1)Section 143(1)Section 90

condoned. 5. Accordingly, the appeal is admitted for adjudication 6. In the present appeal, the Assessee / Revenue has raised the following grounds: 1. That the CPC is bad, and against law and facts 2. The CPC is erred in not giving benefit of Rs. 10,32,088/- as taxes paid outside India while passing the rectification order. 3. That

ASSISTANT COMMISSIONER OF INCOME TAX, CHANDIGARH vs. SARAF THE JEWELLERS, PUNJAB

Appeal stand dismissed

ITA 1592/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh10 Mar 2026AY 2019-20

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.1230/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2019-20) Saraf The Jeweller Dcit / Acit (Central)-2 बनाम/ Sco 45, Pocket No.1 C.R. Building Nac Showroom, Manimajra Himalaya Marg, Vs. Chandigarh – 160101 Sector-17E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.1592/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2019-20) Dcit / Acit (Central)-2 Saraf The Jeweller बनाम/ C.R. Building Sco 45, Pocket No.1 Himalaya Marg, Nac Showroom, Manimajra Vs. Sector-17E, Chandigarh Chandigarh – 160101 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant Sh. Sudhir Sehgal (Advocate) & Sh. Sahil Ratra (Advocate) – Ld. Ars By : ""थ"कीओरसे/Respondent By : Sh. Abhishek Pal Garg (Cit) & Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 12.02.2026 घोषणाकीतारीख /Date Of Pronouncement 10.03.2026 : आदेश / O R D E R Per Bench 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2019-20Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals)-3

For Respondent: Sh. Abhishek Pal Garg (CIT) & Dr. Ranjit Kaur (Addl. CIT) –
Section 115BSection 132Section 153A(1)(b)Section 153DSection 65BSection 68

Section 65B of the Indian Evidence Act in respect of digital data on the basis of which, certain uncalled for addition have been made and also at best for the sake of argument, it is stated that only appropriate net profit ratio could be applied on such alleged suppression of receipts, rather than confirming the entire addition of Rs.8

SARAF THE JEWELLERS, CHANDIGARH,CHANDIGARH vs. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX CEN-2 CHANDIGARH, CHANDIGARH

Appeal stand dismissed

ITA 1230/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh10 Mar 2026AY 2019-20

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.1230/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2019-20) Saraf The Jeweller Dcit / Acit (Central)-2 बनाम/ Sco 45, Pocket No.1 C.R. Building Nac Showroom, Manimajra Himalaya Marg, Vs. Chandigarh – 160101 Sector-17E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.1592/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2019-20) Dcit / Acit (Central)-2 Saraf The Jeweller बनाम/ C.R. Building Sco 45, Pocket No.1 Himalaya Marg, Nac Showroom, Manimajra Vs. Sector-17E, Chandigarh Chandigarh – 160101 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adafs-2345-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant Sh. Sudhir Sehgal (Advocate) & Sh. Sahil Ratra (Advocate) – Ld. Ars By : ""थ"कीओरसे/Respondent By : Sh. Abhishek Pal Garg (Cit) & Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 12.02.2026 घोषणाकीतारीख /Date Of Pronouncement 10.03.2026 : आदेश / O R D E R Per Bench 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2019-20Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals)-3

For Respondent: Sh. Abhishek Pal Garg (CIT) & Dr. Ranjit Kaur (Addl. CIT) –
Section 115BSection 132Section 153A(1)(b)Section 153DSection 65BSection 68

Section 65B of the Indian Evidence Act in respect of digital data on the basis of which, certain uncalled for addition have been made and also at best for the sake of argument, it is stated that only appropriate net profit ratio could be applied on such alleged suppression of receipts, rather than confirming the entire addition of Rs.8

ASHISH SOOD,ZIRAKPUR vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH

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

ITA 747/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh23 Apr 2024AY 2020-21

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 139(1)Section 143(1)Section 250Section 253Section 90

condone the delay in filing Form no.67 and therefore the adjustment undertaken by the CPC u/s.143(1)(a)(ii) is proposed to be upheld. 10.2 The Ld. Counsel then submitted that the aforesaid counter arguments were duly replied by the written submission dt. 07/11/2023 but unfortunately in the impugned order dt. 28/11/2023 there is not even a whisper