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.

129 results for “condonation of delay”+ Section 85clear

Sorted by relevance

Mumbai427Chennai392Delhi308Kolkata242Ahmedabad140Karnataka129Bangalore124Jaipur108Hyderabad106Pune91Surat72Chandigarh68Indore40Calcutta38Rajkot37Nagpur32Cuttack28Raipur27Visakhapatnam25Lucknow23Ranchi22Cochin20Kerala17Patna12SC10Amritsar9Agra8Guwahati8Allahabad7Jabalpur5Jodhpur5Panaji4Telangana4Dehradun3Orissa2Rajasthan2Himachal Pradesh2Andhra Pradesh1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Varanasi1

Key Topics

Section 234E84TDS22Section 80H5Section 119(2)(b)4Section 80I4Section 260A3Section 2742Section 2712Section 852Penalty

M/S SHARAVATHY CONDUCTORS vs. THE CHIEF COMMISSIONER OF

WP/28376/2017HC Karnataka24 Oct 2017

Bench: The Hon’Ble Dr.Justice Vineet Kothari W.P.No.28376/2017 (T-It) Between

Section 119(2)(b)Section 139(5)Section 80HSection 80I

85 FEET ROAD, KORAMANGALA BENGALURU-560 095. ...RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED BY THE R-1 DTD:5.7.2016 VIDE ANNEXURE-A & ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER Mr. S. Annamalai, & Sri. M. Lava

SMT. DR. SUDHA KRISHNASWAMY vs. CHIEF COMMISSIONER OF INCOME TAX

WP/15891/2016HC Karnataka27 Mar 2018

The Chief Commissioner Of Income Tax

Showing 1–20 of 129 · Page 1 of 7

2
Limitation/Time-bar2
Condonation of Delay2
Bench:
Section 119(2)(b)Section 195Section 54

condonation of delay under Section 119(2)(b) of the Act before the Chief Commissioner of Income Tax - 3 - – respondent No.1 herein. It was contended that the assessee sold one vacant site at Tumkur on 06.02.2012 for consideration of Rs.52,06,000/- which resulted in a net capital gain of Rs.51,27,500/-. The assessee invested Rs.49

SRI MUNINAGA REDDY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP/25553/2018HC Karnataka12 Jul 2018

Bench: The Hon’Ble Mr.Justice B. Veerappa Writ Petition No.25553/2018 (T-It) Between:

Section 143(3)Section 254(2)Section 271Section 271(1)(c)Section 274Section 85

Section 85 of the Finance Act, has condoned the delay and directed the authorities concerned to decide the case on merits

SRI. M SEETHAPATHY RAO vs. UNION OF INDIA

WP/24241/2018HC Karnataka13 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 73Section 78Section 85

condone the delay beyond three months in view of the provisions of Section 85 of the Finance Act and also

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

WP/39434/2013HC Karnataka03 Aug 2017

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

Section 1Section 2(1)

85 years No.9, V V Road, V V Puram, Bangalore – 560 004. ... Petitioner (By:Sri K.V.Dhananjay, Advocate) AND: 1. The Union of India, Represented by its Secretary, Ministry of Labour and Employment, Shram Shakti Bhavan, New Delhi – 110 001. 3 2. Assistant Labour Commissioner (Central), Shram Sadan, 3rd Cross, 3rd Main, 2nd Phase, Yeshwanthpur Industrial Suburb Tumkur road, Bangalore

M/S HUBLI ELECTRICITY SUPPLY CO. vs. THE DEPUTY COMMISSIONER

In the result, the appeals are disposed of as

ITA/100025/2017HC Karnataka09 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260ASection 263Section 80

condonation of delay, without considering the principles enunciated by the Hon’ble Supreme Court? : 5 : ii) Whether the order of the Tribunal can be held to be good in law, when it dismissed the appeal of the appellant solely on the ground of limitation without examining the merits of the appeal especially against the background that the subject-amounts involved

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

WP/41614/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/18788/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

WP/19762/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

WP/16939/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

DR V. NARAYANASWAMY vs. UNION OF INDIA

WP/10243/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

WP/14669/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

WP/37689/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

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

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

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

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

WP/26589/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

WP/38127/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

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

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/13065/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind

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

85 legislation or in other words a construction which would reduce the legislation to futility would normally would not be eschewed. Thus, the purposive interpretation will have to be taken note of while examining the legislative competence of a statute or a provision in a statute when the same is under challenge. 11. Keeping the above principles in mind