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5 results for “condonation of delay”+ Section 230clear

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Key Topics

Section 115B8Section 143(1)7Section 1444Section 683Section 69A2Section 2532Business Income2Search & Seizure2Cash Deposit

DEPUTY COMMISSIONER OF INCOME TAX , LUDHIANA vs. KAPIL ROMANA , BATHINDA

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 773/CHANDI/2023[2018]Status: DisposedITAT Chandigarh16 Jun 2025

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

section 292C? 3. Whether the Ld. CIT(A) justified in deleting the addition of Rs. 40,84,04,290/- made on account of unexplained unsecured loans u/s 68 r.w.s. 115BBE of the Income Tax Act, 1961? 4. That the Ld. CIT(A) has ignored the facts that the entry of Dr. Jagjeet Chawla on the said page was cross-referred

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. KAPIL ROMANA, BATHINDA

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 926/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh
2
Demonetization2
Addition to Income2
16 Jun 2025
AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

section 292C? 3. Whether the Ld. CIT(A) justified in deleting the addition of Rs. 40,84,04,290/- made on account of unexplained unsecured loans u/s 68 r.w.s. 115BBE of the Income Tax Act, 1961? 4. That the Ld. CIT(A) has ignored the facts that the entry of Dr. Jagjeet Chawla on the said page was cross-referred

CEE ENN ESTATES PRIVATE LIMITED BAREWAL SUKHMANI ENCLAVE LUDHIANA,LUDHIANA vs. INCOME TAX OFFICER WARD 1(5) LUDHIANA RISHI NAGAR LUDHIANA, INCOME TAX OFFICER LUDHIANA RISHI NAGAR LUDHINA

In the result, appeal of the Assessee is allowed

ITA 1178/CHANDI/2024[2023-2024]Status: DisposedITAT Chandigarh22 Jul 2025AY 2023-2024

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri P.N. Arora, Advocate (Virtual)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 115BSection 143(1)

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. In the present appeal, Assessee has raised the following grounds: 1. That the Assessment Order dated 21/05/2024 passed by the Assessing Officer, National Faceless Assessment Centre, Delhi u/s 143(1) of the Income Tax Act, 1961 and the order of the Learned Commissioner

BHOOPRAM SHARMA,PANCHKULA vs. INCOME TAX OFFICER, WARD NO.1, PANCHKULA

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

ITA 860/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh21 Apr 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rishab Gupta, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT
Section 115BSection 142(1)Section 143(2)Section 144Section 270ASection 271ASection 272A(1)(d)Section 69A

230/-, comprising the declared income of Rs. 2,86,490/-, the unexplained cash deposits of Rs. 58,97,020/-, and the additional turnover-based income of Rs. 17,48,720/-. The AO issued the assessment order along with a demand notice and challan, initiating penalty proceedings separately. 5. Against the order of the Ld. AO the assessee went in appeal

MS EKOM EXIM PRIVATE LIMITED, SCO-11, SECTOR-4D, BATTAN LAL ROAD, GT ROAD, MANDI GOBINDGARH,FATEHGARH SAHIB vs. THE JURISDICTIONAL OFFICER ACIT,DCIT CENTRE CIRCLE PATIALA, PUNJAB

In the result, impugned order is set aside as and by way of remand on denovo basis

ITA 425/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh18 Dec 2024AY 2017-18

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Dt. 05/10/2023 Passed In 1St Appeal No. 10596/Rot/Patiala/It/Cit(A)-5 Ldh/2019-20 Pased Under Section 250(6) Of The Act By Ld. Cit(A) Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant A.Y. Is 2017-18 & The Corresponding Previous Year Period Is From 01/04/2016 To 31/03/2017. 2. The Assessee Being Aggrieved By The Assessment Order Dt. 30/12/2019 Under Section 144 R.W.S 147 Of Ld. Ao Ward-2, Mandi, Govindgarh, Head Quarter, Sirhind Wherein Total Income Of The Assessee Was Computed As Rs.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 144Section 246ASection 250(6)Section 253Section 68

230/-. b). That the Ld. Assessing officer has erred in making the addition of credit entries as per para 5 of the order amounting to Rs. 66,12,621 /-. c) That the Ld. Assessing officer has erred in making the addition u/'s 68 on the basis of impounded documents as per para 6 amounting