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5 results for “condonation of delay”+ Section 56(2)(b)clear

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Key Topics

Section 153C12Section 153A4Addition to Income4Natural Justice3Section 2502Section 143(3)2Section 282Section 2492Section 143

NARENDER KUMAR JAIN,RISHIKESH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

ITA 35/DDN/2020[2015-16]Status: DisposedITAT Dehradun29 Apr 2022AY 2015-16

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Smt. Poonam Sharma, Sr.DR
Section 143Section 249

section 56(2)(vii)(b) and due taxes has been paid in the immediate previous year is against the principal of accounting and natural justice. 5. That in facts and circumstances of the case, the presumptions of the Authorities below that being the same circle rate of the property at the tune of purchase and sale is same there cannot

NARENDER KUMAR JAIN,RISHIKESH vs. THE INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

2
Reassessment2
Limitation/Time-bar2
Capital Gains2
ITA 36/DDN/2020[2016-17]Status: DisposedITAT Dehradun29 Apr 2022AY 2016-17

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Smt. Poonam Sharma, Sr.DR
Section 143Section 249

section 56(2)(vii)(b) and due taxes has been paid in the immediate previous year is against the principal of accounting and natural justice. 5. That in facts and circumstances of the case, the presumptions of the Authorities below that being the same circle rate of the property at the tune of purchase and sale is same there cannot

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

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

ITA 33/DDN/2020[2016-17]Status: DisposedITAT Dehradun04 Jan 2023AY 2016-17

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

Section 2Section 28Section 56

B-109, HMT Colony Amritpur Circle : 3, Nainital, Uttarakhand, Nainital. Haldwani (RESPONDENT) PAN No. AALPN0525A (APPELLANT) Assessee by Shri Manoj Joshi, CA Sh. Mayank Prabha Tomar, Department by Addl. CIT Date of Hearing 14.12.2022 Date of Pronouncement 04.01.2023 ORDER PER YOGESH KUMAR US, JM This appeal is filed by the assessee against the order of the ld. Commissioner of Income

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

ITA 106/DDN/2025[2013-2014]Status: DisposedITAT Dehradun12 Mar 2026AY 2013-2014

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 153ASection 153CSection 250

2. Both appeals filed delayed by 08 days for which an affidavit is filed explaining the circumstances for the delay. It is stated that the assessee and its counsel are placed at two different cities therefore, ITA No. 105 & 106/DDN/2024 the appeal could not be filed with the limitation period. We find that the reasons stated is having genuine

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

ITA 105/DDN/2025[2014-2015]Status: DisposedITAT Dehradun12 Mar 2026AY 2014-2015

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 153ASection 153CSection 250

2. Both appeals filed delayed by 08 days for which an affidavit is filed explaining the circumstances for the delay. It is stated that the assessee and its counsel are placed at two different cities therefore, ITA No. 105 & 106/DDN/2024 the appeal could not be filed with the limitation period. We find that the reasons stated is having genuine