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14 results for “condonation of delay”+ Search & Seizureclear

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Delhi249Chennai186Hyderabad186Kolkata146Mumbai140Jaipur81Ahmedabad73Bangalore54Surat52Amritsar45Chandigarh39Pune37Rajkot33Visakhapatnam26Nagpur26Patna25Guwahati16Cochin14Indore14Raipur13Lucknow12Dehradun12Jodhpur10SC7Cuttack6Panaji4Ranchi3Agra2Jabalpur2

Key Topics

Section 14822Section 14414Section 132(5)14Section 153A12Section 132(1)8Reassessment8Search & Seizure8Section 143(3)7Addition to Income7

SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

ITA 996/IND/2019[2008-09]Status: DisposedITAT Indore24 May 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

Section 127Section 132(1)Section 143(3)Section 148Section 153A

condonation of delay which is supported by the affidavit of the assessee. The Ld. AR of the assessee has submitted that in the case of the assessee regular assessment was completed u/s 143(3) on 29.12.2010 and thereafter the assessment was reopened u/s 148 of the Act on 22.03.2013. The reassessment proceedings were pending and in the meantime there

Limitation/Time-bar7
Section 1325
Section 271D4

NIRMAL RAMTANI,BHOPAL vs. DCIT-CENTRAL-1, BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

ITA 634/IND/2025[2015-2016]Status: HeardITAT Indore09 Jan 2026AY 2015-2016
Section 153ASection 153DSection 246ASection 250Section 253

delay is\nnot abnormal. It is not deliberate. Hence we condone the\ndelay as sufficient cause is shown. Accordingly we admit the\nAppeal.\n3.2 The Id. AR then submitted that search and seizure

THE ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 343/IND/2020[1987-88]Status: DisposedITAT Indore26 Nov 2021AY 1987-88

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the assessee is an individual and engaged in the business of Building construction. In the case of the assessee search and seizure

ACIT(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 344/IND/2020[1988-89]Status: DisposedITAT Indore26 Nov 2021AY 1988-89

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the assessee is an individual and engaged in the business of Building construction. In the case of the assessee search and seizure

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 345/IND/2020[1989-90]Status: DisposedITAT Indore26 Nov 2021AY 1989-90

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the assessee is an individual and engaged in the business of Building construction. In the case of the assessee search and seizure

ACIT1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 346/IND/2020[1990-91]Status: DisposedITAT Indore26 Nov 2021AY 1990-91

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the assessee is an individual and engaged in the business of Building construction. In the case of the assessee search and seizure

THE ACIT 1 (1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 347/IND/2020[1991-92]Status: DisposedITAT Indore26 Nov 2021AY 1991-92

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the assessee is an individual and engaged in the business of Building construction. In the case of the assessee search and seizure

ACIT 1( 1 ), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 348/IND/2020[1992-93]Status: DisposedITAT Indore26 Nov 2021AY 1992-93

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the assessee is an individual and engaged in the business of Building construction. In the case of the assessee search and seizure

ACIT 1(1), BHOPAL vs. SHRI ASHOK GOYAL, BHOPAL

Appeal are allowed

ITA 342/IND/2020[1986-87]Status: DisposedITAT Indore26 Nov 2021AY 1986-87

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132(1)Section 132(5)Section 144Section 148

condone the delay and admit the appeal for adjudication on merits. 4. Brief facts of the case as culled out from the records are that the assessee is an individual and engaged in the business of Building construction. In the case of the assessee search and seizure

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

ITA 439/IND/2018[2013-14]Status: DisposedITAT Indore06 Nov 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 143(3)Section 153A

seizure of documents which suggest unaccounted sales for the assessment year 2011-12 and with a view to plug the loopholes, we are of the view that the enhancement in turnover by 5% on the sales recorded in the books of accounts shall be reasonable for the assessment year 2011-12. We accordingly direct the Assessing Officer to enhance

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

ITA 440/IND/2018[2014-15]Status: DisposedITAT Indore06 Nov 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 143(3)Section 153A

seizure of documents which suggest unaccounted sales for the assessment year 2011-12 and with a view to plug the loopholes, we are of the view that the enhancement in turnover by 5% on the sales recorded in the books of accounts shall be reasonable for the assessment year 2011-12. We accordingly direct the Assessing Officer to enhance

THE DCIT, 2(1), INDORE vs. SHRI OMPRAKASH DHANWANI, INDORE

ITA 339/IND/2017[2012-13]Status: DisposedITAT Indore06 Nov 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 143(3)Section 153A

seizure of documents which suggest unaccounted sales for the assessment year 2011-12 and with a view to plug the loopholes, we are of the view that the enhancement in turnover by 5% on the sales recorded in the books of accounts shall be reasonable for the assessment year 2011-12. We accordingly direct the Assessing Officer to enhance