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42 results for “condonation of delay”+ Section 234Cclear

Sorted by relevance

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Key Topics

Section 234A211Section 15490Addition to Income35Limitation/Time-bar35Rectification u/s 15430Section 143(1)7Section 115B7Section 1485Penalty

DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

ITA 1328/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh07 Jun 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vishal Kalra, Advocate and Ms. Sumisha, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 37(1)

234C of the Act cannot be levied on the additional income agreed as per the APA, which is also supported by the recent decision of the Hon'ble Delhi Tribunal craves leave to file the subject cross-objections. 22. It was submitted that as per sub-section (5) of section 253 of the Act, the Tribunal is empowered to condone

SHRI BALRAM KRISHAN ,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 734/CHANDI/2023[2013-14]Status: Disposed

Showing 1–20 of 42 · Page 1 of 3

5
Section 54
Section 143(3)4
Section 1474
ITAT Chandigarh
06 Nov 2024
AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASST. COMMISSIONER INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 577/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh06 Nov 2024AY 2015-16

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 852/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh06 Nov 2024AY 2016-17

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SHRI BALRAM KRISHAN,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 733/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh06 Nov 2024AY 2012-13

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH., CHANDIGARH

ITA 576/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh06 Nov 2024AY 2014-15

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 854/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh06 Nov 2024AY 2018-19

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-, CHANDIGARH

ITA 578/CHANDI/2023[AY 2016-17]Status: DisposedITAT Chandigarh06 Nov 2024

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CHANDIGARH

ITA 580/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh06 Nov 2024AY 2017-18

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CHANDIGARH

ITA 581/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh06 Nov 2024AY 2018-19

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 836/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh06 Nov 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 851/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh06 Nov 2024AY 2015-16

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SANJEEV AGGARWAL,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 585/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh06 Nov 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SANJEEV AGGARWAL,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 587/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh06 Nov 2024AY 2015-16

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SANJEEV AGGARWAL,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 589/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh06 Nov 2024AY 2017-18

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SHRI BALRAM KRISHAN ,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 739/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh06 Nov 2024AY 2018-19

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 849/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh06 Nov 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SHRI BALRAM KRISHAN ,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 736/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh06 Nov 2024AY 2015-16

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 837/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh06 Nov 2024AY 2014-15

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SHRI BALRAM KRISHAN ,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 735/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh06 Nov 2024AY 2014-15

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 154Section 234A

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B