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9 results for “condonation of delay”+ Section 4clear

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Key Topics

Section 3510Section 13(2)3Section 35(1)(i)2TDS2Deduction2Disallowance2

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

4) of the Act impliedly excludes the said Act from the appeals or other proceedings”. 15. In the case in hand also, the provisions of Section 5 of the Limitation Act are excluded from the scheme of Section 17 of the SARFAESI Act by not making any provisions enabling the Tribunal to condone the delay

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 27/10/2015 WITH RESPECT TO QUARTER 2, OF FY 2014-2015 OF THE ALAPPUZHA BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF APPEAL DATED 30/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX 9APPELS), TRIVANDRUM. ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY DATED 30/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME

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 27/10/2015 WITH RESPECT TO QUARTER 2, OF FY 2014-2015 OF THE ALAPPUZHA BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF APPEAL DATED 30/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX 9APPELS), TRIVANDRUM. ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY DATED 30/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME

APOLLO TYRES LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

ITA/225/2019HC Kerala13 Sept 2021

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

Section 35Section 35(1)(i)

4. Before adverting to other circumstances, it is contextual to refer to the judgment dated 20.04.2010 of Delhi High Court in assessee’s own case in W.P.(C) No.13338/2009, which has bearing on the consideration of the substantial question raised in the appeal. Briefly referred, the assessee in the said writ petition prayed for quashing the order dated 15.06.2009 wherein

APOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/238/2019HC Kerala13 Sept 2021

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

Section 35Section 35(1)(i)

4. Before adverting to other circumstances, it is contextual to refer to the judgment dated 20.04.2010 of Delhi High Court in assessee’s own case in W.P.(C) No.13338/2009, which has bearing on the consideration of the substantial question raised in the appeal. Briefly referred, the assessee in the said writ petition prayed for quashing the order dated 15.06.2009 wherein

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

4) of the Act of the Managing Director and other 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 -26- employees of the assessee’s business undertakings. The pre- assessment notice specifically calls upon the assessee to give a reply on the details of business transactions recovered from the premises of Riyaz. The details/materials

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

4) of the Act of the Managing Director and other 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 -26- employees of the assessee’s business undertakings. The pre- assessment notice specifically calls upon the assessee to give a reply on the details of business transactions recovered from the premises of Riyaz. The details/materials

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

4) of the Act of the Managing Director and other 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 -26- employees of the assessee’s business undertakings. The pre- assessment notice specifically calls upon the assessee to give a reply on the details of business transactions recovered from the premises of Riyaz. The details/materials

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

4) of the Act of the Managing Director and other 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 -26- employees of the assessee’s business undertakings. The pre- assessment notice specifically calls upon the assessee to give a reply on the details of business transactions recovered from the premises of Riyaz. The details/materials