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6 results for “condonation of delay”+ Section 142A(1)clear

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Chandigarh17Chennai13Cochin11Pune8Delhi6Mumbai5Lucknow4Bangalore4Amritsar2Raipur2Kolkata2Rajkot1Cuttack1Hyderabad1Jabalpur1Jaipur1

Key Topics

Section 694Addition to Income3Condonation of Delay3Section 1322Section 153C2Section 142A(1)2Search & Seizure2Limitation/Time-bar2

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer; or (vi) the period (not exceeding sixty days) commencing from the date on which the Assessing Officer received the declaration under sub-section (1) of Section 158-A and ending with the date on which the order under sub-section

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer; or (vi) the period (not exceeding sixty days) commencing from the date on which the Assessing Officer received the declaration under sub-section (1) of Section 158-A and ending with the date on which the order under sub-section

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer; or (vi) the period (not exceeding sixty days) commencing from the date on which the Assessing Officer received the declaration under sub-section (1) of Section 158-A and ending with the date on which the order under sub-section

KINZO EXPORTS P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, appeals of Assessee are dismissed

ITA 6554/DEL/2018[2010-11]Status: DisposedITAT Delhi02 May 2019AY 2010-11

Bench: Shri Bhavnesh Saini

For Appellant: Shri B.L. GuptaFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 132Section 142A(1)Section 153C

section 142A(1) of the I.T. Act, perhaps the assessee never wanted to challenge the additions before the Ld. CIT(A). It, therefore, appears that whatever explanation have been made by the assessee before the Ld. CIT(A) for condonation of delay

KINZO EXPORTS P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, appeals of Assessee are dismissed

ITA 6553/DEL/2018[2011-12]Status: DisposedITAT Delhi02 May 2019AY 2011-12

Bench: Shri Bhavnesh Saini

For Appellant: Shri B.L. GuptaFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 132Section 142A(1)Section 153C

section 142A(1) of the I.T. Act, perhaps the assessee never wanted to challenge the additions before the Ld. CIT(A). It, therefore, appears that whatever explanation have been made by the assessee before the Ld. CIT(A) for condonation of delay

SANJEEV KUMAR,BULANDSHAHR vs. ITO, WARD 2(3)(2), BULANDSHAHR

In the result, appeal of the assessee is allowed

ITA 658/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Oct 2023AY 2017-18

Bench: The Tribunal.

Section 69

delay of 295 days in filing appeal before the Tribunal is condoned and appeal is admitted for consideration and adjudication. 6. On merits, the Ld. Counsel submitted that the Assessing Officer made an addition of Rs.18,75,000/- u/s 69 of the Act on account of cash deposited towards repayment of home loan being 75% of total cash deposit