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7 results for “condonation of delay”+ Section 17clear

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Key Topics

Section 13(2)3TDS2

ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)

In the result, this Original Petition is allowed by quashing

ITA/73/2018HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

Section 13(2)Section 13(4)Section 17

17 of the Act by condoning the delay. 22. In the light of the positions of law crystalised in the above quoted judgments, it can be manifestly concluded that neither the Debts Recovery Tribunal has power to condone the delay while exercising the powers under Section

CSB BANK LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/15/2020HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

SECTION 200A DATED 05/02/2015 WITH RESPECT TO QUARTER-2 OF FINANCIAL YEAR 2014-15 OF THE ALAPPUZHA BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF THE APPEAL DATED 29/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM ANNEXURE C TRUE COPY OF THE PETITION TO CONDONE DELAY DATED 29/12/2017 FILED BY THE APPELLANT BEFORE

CSB BANK LIMITED vs. THE INCOME TAX OFFICER (TDS)

ITA/29/2020HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

SECTION 200A DATED 05/02/2015 WITH RESPECT TO QUARTER-2 OF FINANCIAL YEAR 2014-15 OF THE ALAPPUZHA BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF THE APPEAL DATED 29/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), TRIVANDRUM ANNEXURE C TRUE COPY OF THE PETITION TO CONDONE DELAY DATED 29/12/2017 FILED BY THE APPELLANT BEFORE

HILLWOOD IMPORTS AND EXPORTS PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX,

ITA/258/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

Section 133A of the Act is unauthorized. On the pen drives, the objection raised by the assessee is that the material and pen drive must be eschewed and alternatively, there is no evidence on record to show that the alleged data, projected in the notice ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020

HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOMETAX

ITA/255/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

Section 133A of the Act is unauthorized. On the pen drives, the objection raised by the assessee is that the material and pen drive must be eschewed and alternatively, there is no evidence on record to show that the alleged data, projected in the notice ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020

HILLWOOD IMPORTS AND EXPORTS PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX

ITA/256/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

Section 133A of the Act is unauthorized. On the pen drives, the objection raised by the assessee is that the material and pen drive must be eschewed and alternatively, there is no evidence on record to show that the alleged data, projected in the notice ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020

HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOME TAX

ITA/259/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

Section 133A of the Act is unauthorized. On the pen drives, the objection raised by the assessee is that the material and pen drive must be eschewed and alternatively, there is no evidence on record to show that the alleged data, projected in the notice ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020