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4 results for “condonation of delay”+ Revision u/s 263clear

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Key Topics

Section 548Section 2635Section 271(1)(c)4Revision u/s 2633Natural Justice3Limitation/Time-bar3Section 143(3)2Section 143(2)2Condonation of Delay

SHREE NAVKAR REALINFRA PRIVATE LIMITED,BHILWARA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 133/JODH/2022[2017-18]Status: DisposedITAT Jodhpur24 Aug 2023AY 2017-18

Bench: Or At The Time Of Hearing Of This Appeal.”

Section 142(1)Section 143(2)Section 143(3)Section 263

revision proceeding u/s 263 of the Income-tax Act, 1961 in the case of Limited Scrutiny Order Passed u/s 143(3). Thus the whole proceeding u/s 263 deserves to be quashed. 2. That the appellant craves leave, to add, to amend, modify, rescind, supplement, or alter any of the Grounds stated here-in-above, either before or at the time

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

2
Deduction2
ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)

delay of 20 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause and therefore admitting the appeal we are proceeded to deal with the merits

LATE SMT. KANTA CHANDAK TH. L/H SHRI MOHAN LAL CHANDAK,BIKANER vs. ITO, WARD-1(1), BIKANER

In the result, both appeals filed by the assessees are treated as

ITA 112/JODH/2021[2013-14]Status: DisposedITAT Jodhpur09 Nov 2022AY 2013-14

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainlate Smt. Kanta Chandak Vs Income Tax Officer Th L/H Sh. Mohan Lal Ward 1(1), Bikaner Chandak, Prop M/S Chandak & Son’S Outside Jassusar Gate, Bikaner (Appellant) (Respondent) Pan No. Aaqpc 5114 M Mohan Lal Chandak Vs Income Tax Officer Prop M/S Chandak & Son’S Ward 1(1), Bikaner Outside Jassusar Gate, Bikaner (Appellant) (Respondent) Pan No. Aaqpc 5115 L

Section 263Section 54

revision orders passed by ld. PCIT, Bikaner in their respective hands and both the appeals relate to the Assessment Year 2013-14. 2. Since the issue contested in these appeals are emanating from identical set of facts, both the appeals were heard together and are being disposed of by this common order, for the sake of convenience. 3. The assessee

MOHAN LAL CHANDAK ,BIKANER vs. ITO, WARD-1(1), BIKANER

In the result, both appeals filed by the assessees are treated as

ITA 113/JODH/2021[2013-14]Status: DisposedITAT Jodhpur09 Nov 2022AY 2013-14

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainlate Smt. Kanta Chandak Vs Income Tax Officer Th L/H Sh. Mohan Lal Ward 1(1), Bikaner Chandak, Prop M/S Chandak & Son’S Outside Jassusar Gate, Bikaner (Appellant) (Respondent) Pan No. Aaqpc 5114 M Mohan Lal Chandak Vs Income Tax Officer Prop M/S Chandak & Son’S Ward 1(1), Bikaner Outside Jassusar Gate, Bikaner (Appellant) (Respondent) Pan No. Aaqpc 5115 L

Section 263Section 54

revision orders passed by ld. PCIT, Bikaner in their respective hands and both the appeals relate to the Assessment Year 2013-14. 2. Since the issue contested in these appeals are emanating from identical set of facts, both the appeals were heard together and are being disposed of by this common order, for the sake of convenience. 3. The assessee