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5 results for “condonation of delay”+ Section 10(108)clear

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Key Topics

Addition to Income3Limitation/Time-bar3Section 143(3)2Section 1472Section 133A2Section 1482Section 2632Survey u/s 133A2

M/S.PIONEER MOTORS (KANNUR) P. LTD,KANNUR vs. THE DCIT,CIRCLE-2(1), KANNUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 440/COCH/2019[2007-08]Status: DisposedITAT Cochin02 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.T.M.Sreedharan, AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(3)

condone the delay of 33 days in filing this appeal and proceed to dispose of the same on merits. ITA No.440/Coch/2019. 2 M/s.Pioneer Motors (Kannur) Pvt. Ltd. 3. Three issues are raised for our consideration, namely (i) whether the CIT(A) has erred in confirming the disallowance of a sum of Rs.3 lakh being subvention expenses; (ii) whether

GOOD HOMES PVT LTD,KOCHI vs. DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1(1), KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 884/COCH/2022[2007-08]Status: Disposed
ITAT Cochin
11 Aug 2023
AY 2007-08

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

For Appellant: Sri.A.Gopalakrishnan, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.AR
Section 133ASection 147Section 148

section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’) dated 18.3.2015 and 29.3.2014 for assessment year (AY) 2007-2008, respectively. The background facts of both the cases being same, these are heard together, and are being disposed of pera common, consolidated order for the sake of convenience. ITA Nos.870& 884 /Coch/2022 (AY 2007-08) Ajit

AJIT ASSOCIATES PRIVATE LIMITED,ERNAKULAM vs. JCIT, CORPORATE RANGE - 1, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 870/COCH/2022[2007-08]Status: DisposedITAT Cochin11 Aug 2023AY 2007-08

Bench: Shri Sanjay Arora, Am &Shriabyt.Varkey, Jm

For Appellant: Sri.A.Gopalakrishnan, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.AR
Section 133ASection 147Section 148

section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’) dated 18.3.2015 and 29.3.2014 for assessment year (AY) 2007-2008, respectively. The background facts of both the cases being same, these are heard together, and are being disposed of pera common, consolidated order for the sake of convenience. ITA Nos.870& 884 /Coch/2022 (AY 2007-08) Ajit

CENTRAL MEDICAL STORES,VALANCHERY vs. THE ITO, TIRUR

In the result, the appeal filed by the assessee is dismissed

ITA 97/COCH/2021[2014-15]Status: DisposedITAT Cochin25 Jul 2022AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Central Medical Store The Income Tax Officer Central Bazar, Valanchery Ward - 1, Tirur Vs. Tirur, Malapuram 679552 Malapuram 676101 Pan – Aaefc4396B Appellant Respondent

For Appellant: Shri K. Kittu, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 234ASection 271(1)Section 274Section 44A

condone the delay. 4. The brief facts of the case are that the assessee filed the return of income on 13.03.2016 electronically disclosing total income of Rs.21,590/- The assessee is running a business in the name and style of M/s. Central Medical Stores which is a partnership firm with S/Shri K.P. Rayin Kutty Haji, K.P. Jamal Mohammed, K.P. Zakir

V GUARD INDUSTRIES LIMITED,VENNALA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 63/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Mar 2023AY 2016-2017

Bench: Shri Sanjay Arora & Shri Sandeep Gosainv-Guard Industries Ltd. Principal Cit-1, 42/962, Vennala High School C R Building, I S Press Road, Vs. Road, Vennala, Kochi 682018 Ernakulam 682028 [Pan: Aaacv5492Q] (Appellant) (Respondent) Appellant By: Shri Anil D. Nair, Advocate Respondent By: Shri Prashant V.K., Cit-Dr Date Of Hearing: 01.02.2023 Date Of Pronouncement: 20.03.2023 O R D E R Per: Bench This Is An Appeal By The Assessee Challenging The Revision Of It’S Assessment Under Section 143(3) Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) Dated 28/12/2018 For Assessment Year (Ay) 2016-17 By The Principal Commissioner Of Income Tax-1, Kochi (‘Pr. Cit’ For Short) Vide Order U/S. 263 Dated 22/03/2021. 2. The Appeal, Filed On 08/03/2022, Though Delayed By 256 Days, Was Admitted In View Of The Blanket Condonation By The Apex Court In Suo Motu Wp(C) No.3/2020, Dated 10/01/2022, Excluding The Period From 15/3/2020 To 28/02/2022 In Reckoning The Delay In Computing Limitation Under Law & The Hearing Accordingly Proceeded With. The Assessee Is A Company Manufacturing Electrical Cables, Pumps, Solar Water Heaters, Etc. & Trading In Electrical & Electronic Goods. Revision Of It’S Impugned Assessment Is On Several Issues On Which The Revisionary Authority Found An Absence Or Lack Of Enquiry By The Assessing Officer

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Shri Prashant V.K., CIT-DR
Section 143(3)Section 263

condonation by the Apex Court in Suo Motu WP(C) No.3/2020, dated 10/01/2022, excluding the period from 15/3/2020 to 28/02/2022 in reckoning the delay in computing limitation under law, and the hearing accordingly proceeded with. The assessee is a company manufacturing electrical cables, pumps, solar water heaters, etc., and trading in electrical and electronic goods. Revision of it’s impugned