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4 results for “condonation of delay”+ Section 36(1)(viia)clear

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Key Topics

Section 115(3)3Deduction2Disallowance2Addition to Income2

DCIT, CIRCLE - 19(1), DELHI vs. PUNJAB NATIONAL BANK (EARLIER KNOWN AS ORIENTAL BANK OF COMMERCE), DELHI

Appeal is dismissed in above terms

ITA 3161/DEL/2024[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraassessment Year: 2017-18 Dcit, Vs. Punjab National Bank (Earlier Circle-19(1), Know As Oriental Bank Of Delhi Commerce), Harsha Bhawan, E Block, Connaught Place, Delhi Pan: Aaaco0191M (Appellant) (Respondent) Assessee By Sh. K.V.S.R. Krishana, Ca Department By Sh. Dayainder Singh Sidhu, Cit(Dr)

Section 143(3)Section 14ASection 36(1)Section 36(2)(v)

section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. Delay of 458 days in filing of the Revenue’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. STANDARD CHARTERED GRINDLAYS PTY LTD.(FORMERELY ANZ GRINDLAYS BANK),

ITA - 567 / 2023HC Delhi09 Oct 2023
Section 115(3)Section 271(1)(c)Section 36(1)(via)Section 36(1)(viia)

delay in Digitally Signed By:TARUN RANA Signing Date:30.10.2023 17:48:50 Signature Not Verified ITA 567/2023 Page 2 of 4 re-filing the appeal is condoned. 3. The application is disposed of in the aforesaid terms. ITA 567/2023 4. This appeal concerns Assessment Year (AY) 1997-98. 5. Via the instant appeal, the appellant/revenue seeks to assail

INTERNATIONAL HOSPITAL LIMITED vs. DCIT CIRCLE 12 (2)

ITA/116/2023HC Delhi26 Sept 2024

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

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , [CIT v. Dimension Apparels (P) Ltd., 2014 SCC OnLine Del 7588 : (2015) 370 ITR 288] , [CIT v. Chanakaya Exports

PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs. LATE SHRI SUDHIR SAREEN

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

Section 376 of IPC, the husband would be protected because of MRE. It cannot be the State's policy or in its interest to prosecute only some rapists and not those who are married to the victim in such cases. 46.1. MRE grants blanket immunity to sexual acts enumerated in clauses (a) to (d) of Section