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4 results for “condonation of delay”+ Section 195clear

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Key Topics

Section 10B5Section 404Section 271C4TDS4Section 273B3Condonation of Delay3Section 195(6)2Section 2732Addition to Income

THE ITO,, ALAPPUZHA vs. M/S.EXTRAWEAVE P. LTD, ALAPPUZHA

In the result, the appeal filed by the Revenue is partly allowed

ITA 448/COCH/2016[2010-11]Status: DisposedITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Extraweave Pvt. Ltd. Arattukulangara Complex 264B/Cmc 1 Vs. A.N. Puram, Alapuzha 688011 Sakteeswara Junction Cherthala 688524 Pan – Aabce5438L Appellant Respondent

For Appellant: Shri R. Krishan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10BSection 10B(3)Section 143(2)Section 195Section 195(6)Section 40

195( 1) and accordingly the addition of Rs. 55,78,022/- is deleted.” 5. From the above order of the CIT(A) we observed that he has done a good reasoned order and it does not require any interference and the above findings of the learned CIT(A) is supported by the judgement of the Hon'ble Apex Court

2
Limitation/Time-bar2

M/S.THOMSON INDUTRIES,THRISSUR vs. THE ACIT,CEN-CIRCLE-2 ,ERNAKULAM, ERNAKULAM

In the result, both the appeals of the assessee are dismissed

ITA 195/COCH/2019[2011-12]Status: DisposedITAT Cochin14 Jan 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Ita Nos. 195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/S. Thomson Industries, Vs. The Assistant Commissioner Of Thazhekkad, Income-Tax, Central Circle-2, Thrissur. Kochi. [Pan:Aafft 8235M]

Section 40

195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/s. Thomson Industries, Vs. The Assistant Commissioner of Thazhekkad, Income-tax, Central Circle-2, Thrissur. Kochi. [PAN:AAFFT 8235M] (Assessee -Appellant) (Revenue-Respondent) Assessee by Shri Satish John Kanichai, FCA Revenue by Shri Mritunjaya Sharma, Sr. DR Date of hearing 14/01/2020 Date of pronouncement 14/01/2020 O R D E R Per CHANDRA

M/S.THOMSON INDUTRIES,THRISSUR vs. THE ACIT,CEN-CIRCLE-2 ,ERNAKULAM, ERNAKULAM

In the result, both the appeals of the assessee are dismissed

ITA 196/COCH/2019[2012-13]Status: DisposedITAT Cochin14 Jan 2020AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Ita Nos. 195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/S. Thomson Industries, Vs. The Assistant Commissioner Of Thazhekkad, Income-Tax, Central Circle-2, Thrissur. Kochi. [Pan:Aafft 8235M]

Section 40

195 & 196/Coch/2019 Assessment Years: 2011-12 & 2012-13 M/s. Thomson Industries, Vs. The Assistant Commissioner of Thazhekkad, Income-tax, Central Circle-2, Thrissur. Kochi. [PAN:AAFFT 8235M] (Assessee -Appellant) (Revenue-Respondent) Assessee by Shri Satish John Kanichai, FCA Revenue by Shri Mritunjaya Sharma, Sr. DR Date of hearing 14/01/2020 Date of pronouncement 14/01/2020 O R D E R Per CHANDRA

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 271CSection 273Section 273B

condone the delay in filing this appeal and proceed to dispose of this appeal on merits. 3. The solitary issue raised is whether the CIT(A) is justified in confirming the Assessing Officer’s order, wherein penalty 2 ITA No.96/Coch/2015. M/s.Vijaya Hospitality and Resorts Limited. has been imposed u/s 271C of the I.T.Act amounting to Rs.9