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3 results for “condonation of delay”+ Section 197A(1)clear

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Nagpur89Chennai72Karnataka21Mumbai7Bangalore7Cochin5Jaipur5Panaji3Cuttack3Jodhpur2Kolkata2Chandigarh1Pune1

Key Topics

Section 4012Section 107Section 1484Section 143(1)3Section 2012Section 1392Penalty2TDS2Addition to Income2

SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

ITA 16/CTK/2020[2013-14]Status: DisposedITAT Cuttack24 Jun 2020AY 2013-14
For Appellant: Shri Shri B.Panda, Sr. AdvocateFor Respondent: Shri Ashim Ku. Chakraborty, DR
Section 143(1)Section 201Section 40

condone the delay and both appeals of the assessee are heard finally. 3. In both the appeals, the assessee has raised sole common ground with regard to confirming the addition made by the AO u/s.40(a)(ia) of the Act. 4. Brief facts of the case are that the assessee is an individual and derives income from trading in Iron

SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

Condonation of Delay2
ITA 15/CTK/2020[2012-13]Status: DisposedITAT Cuttack24 Jun 2020AY 2012-13
For Appellant: Shri Shri B.Panda, Sr. AdvocateFor Respondent: Shri Ashim Ku. Chakraborty, DR
Section 143(1)Section 201Section 40

condone the delay and both appeals of the assessee are heard finally. 3. In both the appeals, the assessee has raised sole common ground with regard to confirming the addition made by the AO u/s.40(a)(ia) of the Act. 4. Brief facts of the case are that the assessee is an individual and derives income from trading in Iron

INDIRA GANDHI INSTITUTE OF TECHNOLOGY,SARANGA vs. ITO,EXEMPTION,BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands dismissed

ITA 375/CTK/2024[2015-16]Status: DisposedITAT Cuttack30 Jan 2025AY 2015-16

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2015-16 Indira Gandhi Institute Of Indira Gandhi Institute Of Vs. Ito, Ito, Exemption, Exemption, Technology, Technology, Saranga, Saranga, Bhubaneswar. Kamakhya Kamakhya Nagar, Nagar, Dist: Dhenkanal-759146 759146 Pan/Gir No. No.Aaati 5050 J (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda, Adv Adv Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 30/01/20 2025 Date Of Pronouncement : 30/01/20 025 O R D E R Per Bench

For Appellant: Shri Natabar Panda, AdvFor Respondent: Shri S.C.Mohanty, Sr DR
Section 10Section 139Section 139(1)Section 143(1)Section 147Section 148Section 148ASection 197A

197A made by the Finance Act, 2002 whereby a new sub-section (1B) has been inserted with effect from 1st June, 2002, representations have been received seeking clarification whether the prescribed self-declaration under the said section can be submitted by entities exempt from tax under section 10 even if the payments referred to in sub-section