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4 results for “condonation of delay”+ Permanent Establishmentclear

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Key Topics

Section 1478Section 1443Penalty3Condonation of Delay3Section 2532Section 2502Section 1482Section 142(1)2Section 246A

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

ITA 790/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 147Section 148Section 246ASection 250Section 253Section 271(1)(c)

establish the correctness of claims as made on the issue of unexplained Page 11 of 25 MALA DHIRENDRA SINGH ITA No. 790&791/Ind/2025 - A.Y.2014-15 investment/transactions as contended as already reasoned and analysed as discussed in detail supra as pertains to assessment appeal. As appellant failed to substantiate such share transactions/investments with supporting proofs/sources, the entire transactions are treated as unexplained

2
Section 271(1)(c)2

MALA DHIRENDRA SINGH,BHOPAL vs. INCOME TAX OFFICER, WARD 1(4), INDORE

In the result the “Impugned order” is set aside as and by

ITA 791/IND/2025[2014-15]Status: DisposedITAT Indore17 Apr 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 147Section 148Section 246ASection 250Section 253Section 271(1)(c)

establish the correctness of claims as made on the issue of unexplained Page 11 of 25 MALA DHIRENDRA SINGH ITA No. 790&791/Ind/2025 - A.Y.2014-15 investment/transactions as contended as already reasoned and analysed as discussed in detail supra as pertains to assessment appeal. As appellant failed to substantiate such share transactions/investments with supporting proofs/sources, the entire transactions are treated as unexplained

ACIT 2 (1), INDORE vs. M/S JILA INDUSTRIES LTD, DHAR

In the result, this appeal of Revenue is dismissed

ITA 807/IND/2018[11-12]Status: DisposedITAT Indore06 Dec 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyaniassessment Year: 2011-12 Acit-2(1), Indore M/S. Jiji Industries Ltd., (Formerly Known As बनाम/ Krishna Profiles Pvt. Vs. Ltd.), Plot No. 316, Sejwaya, Billod, Dhar (Mp) (Appellant / Revenue) (Respondent / Assessee) Pan - Aacck 1383 M Revenue By Shri P.K. Mitra, Cit-Dr Assessee By Shri Santosh Deshmukh, Ar Date Of Hearing: 15.09.2022 Date Of Pronouncement: 06.12.2022

Section 144

condoning substantial delay of 2 years Jiji Industries Assessment year 2011-12 and 2 months and 16 days without any justifiable reasons for prolonged delay and admitting the additional evidences in violation of Rules 46A of the IT Rules, while deleting the additions made. 2. Whether in the facts and circumstances of the case, Ld. CIT(A) was not justified

JILA SAHAKARI KENDRIYA BANK MARYADIT,KHARGONE vs. THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

Appeal of the assessee is dismissed”

ITA 180/IND/2024[2022-23]Status: HeardITAT Indore01 Jul 2024AY 2022-23

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2022-23 Jila Sahakari Kendriya Cpc / Nfac Bank Maryadit, बनाम/ 33,Khandwa Road, Vs. Khargone (Assessee/Appellant) (Revenue/Respondent) Pan: Aaatj0529K Assessee By Shri Subhash Jain, Ar Revenue By Shri Ram Kumar Yadav, Cit Dr Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 01.07.2024

Section 14BSection 154Section 2(24)(x)Section 36(1)(va)

establishments covered under the Employees Provident Fund and Miscellaneous Provisions Act 1952 ("EPF Act") are distressed and not able to function properly. 6. Moreover In the cases of McLeod Russel India Limited v RPFC1(2014) 15 SCC 263 and Assistant Provident Fund Commissioner v Management of RSL Textiles (CA 96-97 of 2017) which has underlined the broad contours