BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

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

Sorted by relevance

Delhi430Chennai376Mumbai245Hyderabad219Kolkata205Karnataka109Jaipur98Bangalore87Ahmedabad75Surat70Pune48Amritsar45Chandigarh39Rajkot33Visakhapatnam28Patna27Nagpur27Guwahati19Cuttack16Indore16Cochin14Raipur13Lucknow13Dehradun12Jodhpur10Telangana7SC6Calcutta6Panaji4Kerala4Orissa3Ranchi3Jabalpur2Agra2Gauhati1Rajasthan1Punjab & Haryana1Allahabad1

Key Topics

Section 26040

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/198/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/380/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

Showing 1–20 of 109 · Page 1 of 6

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/197/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting

B YUVARAJ vs. THE STATE OF KARNATAKA

WP/56988/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

WP/235/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach

R NAGARATHNA vs. STATE OF KARNATAKA

WP/8187/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

WP/29668/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach

RAMA vs. STATE OF KARNATAKA

WP/27625/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach

SRI B S PATIL vs. THE STATE OF KARNATAKA

WP/23435/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach

P. D. PONNAPPA vs. STATE OF KARNATAKA

WP/12975/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

WP/15270/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach

BORALINGAIAH vs. STATE OF KARNATAKA

WP/33339/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach

S B JAGADEESH vs. STATE OF KARNATAKA

WP/51160/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

search for defects of drafting and any defects of drafting should be ironed out as part of the attempt to sustain the validity of the enactment. It has been further held: "17. Now coming to the reasoning in the impugned judgment, we must say with all respect that we have not been able to appreciate it. 396 The approach