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145 results for “condonation of delay”+ Section 10(34)clear

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Chennai777Delhi700Mumbai557Kolkata339Pune253Bangalore220Surat200Hyderabad195Ahmedabad168Jaipur159Karnataka145Indore131Chandigarh121Raipur114Amritsar109Nagpur103Panaji77Visakhapatnam66Cochin65Lucknow57Cuttack48Calcutta38Rajkot36Jodhpur32SC28Varanasi19Patna17Telangana17Allahabad14Guwahati10Jabalpur8Dehradun6Rajasthan6Orissa3Agra2Andhra Pradesh2Ranchi1Himachal Pradesh1A.K. SIKRI N.V. RAMANA1Kerala1

Key Topics

Section 234E84Section 26037TDS21Section 276C7Addition to Income6Section 54E5Section 260A5Section 3784Section 148

M/S M.B. PATIL CONSTRUCTIONS LTD. vs. THE EXECUTIVE ENGINEER AND ANR

WP/223253/2020HC Karnataka15 Jul 2022

Bench: The Hon’Ble Mr.Justice S.Vishwajith Shetty W.P.No.223253/2020 (Gm-Res) C/W W.P.No.223254/2020 (Gm-Res), W.P.No.223255/2020 (Gm-Res), W.P.No.223256/2020 (Gm-Res) Between: M/S. M.B.Patil Constructions Ltd., Having Corporate Office At 2Nd Floor, Commercial Building No.1, Opp. Income Tax Building, Shankarsheth Road, Swaragate, Pune - 411 042, Maharashtra State. Rep. By Sri M.S.Mallikarjuna By His Gpa Holder, Sri Dhanaji Venkatrao Patil, Aged About 43 Years, Occ: Business, R/O Plot No.10, Konark Aditya Block, Golibar Maidan Chowk, Camp Pune - 411 001. …Petitioner

Section 34Section 34(3)Section 5

condone the delay beyond thirty days having regard to the word used in the proviso to Section 34(3) of the Act, ‘but not thereafter’. (c) If a request is made under Section 33 of the Act, 1996 before the Tribunal, then the limitation under Section 34(3) for filing an application under Section 34 would commence from the date

DR(SMT) SUJATHA RAMESH vs. CENTRAL BOARD OF DIRECT TAXES

Showing 1–20 of 145 · Page 1 of 8

...
3
Condonation of Delay3
Deduction3
Section 542
WP/54672/2015HC Karnataka24 Oct 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 119Section 119(2)(b)Section 119(2)(c)Section 54Section 54E

34 taxmann.com.61 (Gujarat), in relevant para 16 of the said judgment, the Court held as under: “ 16. In our opinion, in the present case, there would be genuine hardship, if the time limit is not extended as otherwise, the entire claim of Rs.17,84,323/- would be destroyed. The petitioner would neither get deduction in the assessment year

KAMALSAB S/O. DAWOODSAB SAVANUR vs. THE STATE OF KARNATAKA

WP/79811/2013HC Karnataka13 Feb 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar Writ Petition No. 79811 Of 2013(Lr) Between Sri. Kamalsab S/O. Dawoodsab Savanur Age: 51 Years, Occ: Agriculture R/O. Kotigeri Oni, Hangal, Dist:Haveri. ... Petitioner (By Sri. D L Ladkhan, Advocate) & 1. The State Of Karnataka R/By Secretary Department Of Revenue M.S. Building, Bengaluru 2. The Land Tribunal, Hangal R/By Its Secretary Tq:Hangal, Dist: Haveri 3. Sri. Ramachandra Hemajippa Sugandhi Since Deceased By His Lrs 3A. Smt. Sunanda W/O. Krishna Sugandhi Age: Major, Occ: Household Work R/O. Bazar Galli, Near Chavadi Hangal, Dist: Haveri

condoned or the defence of delay is to be accepted. The relief under Article 226 should be refused in the following cases. i) MAHARASHTRA STATE ROAD TRANSPORT CORPORATION VS. BALWANT REGULAR MOTOR SERVICE, AMRAVATI AND OTHERS (AIR 1969 SC 329), “11. In any event xxx permits. In these circumstances we consider that there was such acquiescence in the R.T.A

M/S THE KARNATAKA STATE CO-OPERATIVE APEX BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

ITA/392/2016HC Karnataka06 Jul 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260A

condonation of delay in filing the return under Section 119 of the Act. It is further submitted that Section 148 of the Act provides a remedy to the revenue and is not a remedy to the assessee. It is also submitted that proceeding under Section 148 can be initiated only in respect of such income which escapes assessment

THE CENTRAL BOARD OF TRUSTEES vs. MR. GOPAL S HEBBALLI

Appeals are dismissed as not

WA/100127/2022HC Karnataka28 Mar 2022

Bench: The Hon’Ble Mr.Justice K. Natarajan Criminal Appeal No.100124/2022 C/W Criminal Appeal Nos. 100123/2022, 100125/2022, 100126/2022, 100127/2022, 100130/2022, 100131/2022, 100132/2022, 100133/2022, 100134/2022, 100135/2022, 100136/2022, 100137/2022, 100138/2022, 100139/2022, 100140/2022, 100141/2022, 100142/2022, 100143/2022, 100144/2022, 100145/2022, 100172/2022, 100173/2022, 100026/2022, 100077/2022, 100078/2022, 100079/2022, 100080/2022, 100081/2022, 100082/2022, 100083/2022, 100084/2022, 100085/2022, 100086/2022, 100090/2022, 100091/2022, 100092/2022, 100093/2022, 100094/2022, 100095/2022, 100114/2022

Section 276CSection 378

34 M/S UPKAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3 . SHRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

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

34 - assessment under Section 153A of the Act is linked with search and requisition under Sections 132 and 132A of the Act, it is evident that the object of the section is to bring to tax the undisclosed income which is found during the course of or pursuant to the search or requisition. However, instead of the earlier regime

PR.COMMISSIONER OF INCOMETAX-2 vs. M/S.EYGBS (INDIA) PVT LTD

ITA/107/2025HC Karnataka12 Sept 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 10ASection 14ASection 260Section 260A

delay of 46 days in filing the above captioned appeals, is condoned. 2. The Revenue have filed the present appeals under Section 260A of the Income Tax Act, 1961 [the Act], impugning a common order dated 08.11.2024 [impugned order], passed by the learned Income Tax Appellate Tribunal [Tribunal] in ITA No.1367/Bang/2024 in respect of the Assessment Year

M/S. K K BROTHERS vs. UNION OF INDIA

WP/3725/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

WP/11889/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

WP/53286/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

WP/25841/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS