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51 results for “condonation of delay”+ Undisclosed Incomeclear

Sorted by relevance

Chennai522Kolkata455Delhi383Mumbai281Jaipur206Ahmedabad178Hyderabad145Bangalore136Surat101Pune76Chandigarh75Visakhapatnam73Amritsar67Rajkot61Karnataka51Nagpur47Calcutta45Indore40Cuttack39Lucknow38Patna29Raipur29Cochin23Agra15Guwahati13Ranchi12Allahabad10Varanasi9Telangana8Dehradun7Panaji5SC4Jabalpur2Jodhpur2Andhra Pradesh1Orissa1

Key Topics

Section 260A59Section 26046Revision u/s 26316Addition to Income11Penalty10Section 158B4Section 153C3Section 249(4)(a)2

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

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

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

Showing 1–20 of 51 · Page 1 of 3

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

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

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

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

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

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

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

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

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

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

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

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

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

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

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

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

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." - 48 - 21. The Judgment of Meeta Gutgutia, supra was challenged before the Hon'ble Apex Court by the Revenue and Special Leave Petition has been dismissed condoning the delay

SRI S V SRINIVASA BABU vs. THE DEPUTY COMMISSIONER

The appeal is disposed of

ITA/27/2015HC Karnataka24 Sept 2025

Bench: S.G.PANDIT,K. V. ARAVIND

Section 132(1)Section 143(3)Section 158BSection 246ASection 249(4)Section 249(4)(a)Section 260A

undisclosed income of Rs.40,00,000/-. However, the Assessee has not paid the tax on the admitted income. 11. The appeal filed before the CIT(A) was rejected on the ground of delay and laches. When the matter was further appealed before the Tribunal, the maintainability of the appeal before the CIT(A) and compliance with Section

THE PR COMMISSIONER OF INCOME TAX, vs. SHRI RAMESH RAMACHANDRA RAO,

ITA/69/2024HC Karnataka29 Jan 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 153CSection 260Section 260A

condonation of delay, submits that the order passed by the Tribunal is founded on the judgment of this Court in IBC Knowledge Park Pvt. Ltd. (supra), which has attained finality. Learned counsel further submits that the additions made in the assessment order passed under Section 153C of the IT Act, to a concluded assessment are not based on any material

COMMISSIONER OF INCOME TAX vs. M/S POLYFLEX (INDIA) PVT LTD

ITA/340/2010HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

Delay condoned. Date of order: 30-7-2018 I.T.A. No.340/2010 Commissioner of Income-Tax & Anr. vs. M/s.Polyflex (India) Pvt. Ltd. 5/22 Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under

THE COMMISSIONER OF INCOME TAX vs. M/S OPTO CIRCUITS (INDIA) PVT LTD

ITA/177/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

Delay condoned. Date of order: 30-7-2018 I.T.A. No.177/2006 The Commissioner of Income Tax & Anr. vs. M/s.Opto Circuits (India) Pvt. Ltd. 5/22 Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases

COMMISSIONER OF INCOME TAX vs. M/S POLYFLEX (INDIA) PVT LTD

ITA/347/2010HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

Delay condoned. Date of order: 30-7-2018 I.T.A. No.347/2010 Commissioner of Income-Tax & Anr. vs. M/s.Polyflex (India) Pvt. Ltd. 5/22 Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under

THE COMMISSIONER OF INCOME TAX vs. M/S LUWA INDIA PVT LTD

ITA/71/2007HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

Delay condoned. Date of order: 30-7-2018 I.T.A. No.71/2007 The Commissioner of Income Tax & Anr. vs. M/s.Luwa India Pvt. Ltd. 5/22 Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under

THE COMMISSIONER OF INCOME TAX vs. M/S GANGAGEN BIOTECHNOLOGIES P LTD

ITA/783/2009HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

Delay condoned. Date of order: 30-7-2018 I.T.A. No.783/2009 The Commissioner of Income-Tax & Anr. vs. M/s.Gangagen Biotechnologies P. Ltd. 5/22 Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under

THE COMMISSIONER OF INCOME TAX vs. M/S MONUMENTAL MEMORIALS

ITA/2927/2005HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

Delay condoned. Date of order: 30-7-2018 I.T.A. No.2927/2005 The Commissioner of Income-Tax & Anr. vs. M/s.Monumental Memorials 5/22 Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under the Income

THE COMMISSIONER OF INCOME TAX vs. M/S ICE NETWORK (P) LTD

ITA/462/2008HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

Delay condoned. Date of order: 30-7-2018 I.T.A. No.462/2008 The Commissioner of Income-tax (TDS) & Anr. vs. M/s.Ice Network (P) Ltd., 5/22 Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases

THE COMMISSIONER OF INCOME TAX vs. SRI M JAGADEESH KUMAR

ITA/106/2010HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

Delay condoned. Date of order: 30-7-2018 I.T.A. No.106/2010 The Commissioner of Income-Tax & Anr. vs. Sri M.Jagadeesh Kumar 5/22 Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011 should not be applied ipso facto, particularly, when the matter has a cascading effect. There are cases under