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5 results for “condonation of delay”+ Section 245Cclear

Sorted by relevance

Chennai14Delhi5Hyderabad5Mumbai5Kolkata2Pune1Jaipur1Karnataka1Lucknow1Amritsar1

Key Topics

Section 143(3)11Section 69C10Addition to Income5Section 2454Section 2633Section 254(1)2Section 153A2Section 1322Section 143(1)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(3), MUMBAI vs. UPL LIMITED, MUMBAI

In the result, the grounds

ITA 4437/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Dec 2025AY 2015-16

Bench: Shri Pawan Singh& Shri Girish Agrawal

Section 132Section 143(3)Section 153ASection 245Section 254(1)

delay in filing appeal is condoned. Now, adverting to merits of the case. 5. Brief facts of the case are that assessee-company engaged in trading of fertilizers, chemicals, agro based products. A search action was carried out on assessee group on 22.01.2020. Consequent upon search action, the assessee approached the Income Tax Settlement Commission (ITSC). The assessee filed application

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(3), MUMBAI vs. UPL LIMITED, MUMBAI

2
Search & Seizure2
Condonation of Delay2
Bogus Purchases2

In the result, the grounds

ITA 4436/MUM/2025[2014-15]Status: DisposedITAT Mumbai10 Dec 2025AY 2014-15

Bench: Shri Pawan Singh& Shri Girish Agrawal

Section 132Section 143(3)Section 153ASection 245Section 254(1)

delay in filing appeal is condoned. Now, adverting to merits of the case. 5. Brief facts of the case are that assessee-company engaged in trading of fertilizers, chemicals, agro based products. A search action was carried out on assessee group on 22.01.2020. Consequent upon search action, the assessee approached the Income Tax Settlement Commission (ITSC). The assessee filed application

ITO-28(3)(1), MUMBAI, MUMBAI vs. SATYA PRAKASH SINGH, MUMBAI

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

ITA 3844/MUM/2025[2012]Status: DisposedITAT Mumbai08 Aug 2025

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 143(3)Section 153Section 69C

delay is hereby condoned and appeal so filed by the Revenue is admitted for adjudication. 5. Briefly the facts of the case are that the assessee has originally filed his return of income on 28-09-2012, declaring total income of Rs. 5,12,500/-. The assessment proceedings were completed u/s. 143(3) of the Income

MR. SATYA PRAKASH SINGH,MUMBAI vs. ITO, WARD-28(3)(1), VASHI

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

ITA 3715/MUM/2023[2012-13]Status: DisposedITAT Mumbai08 Aug 2025AY 2012-13

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 143(3)Section 153Section 69C

delay is hereby condoned and appeal so filed by the Revenue is admitted for adjudication. 5. Briefly the facts of the case are that the assessee has originally filed his return of income on 28-09-2012, declaring total income of Rs. 5,12,500/-. The assessment proceedings were completed u/s. 143(3) of the Income

K.K. ENTERPRISES,MUMBAI vs. CIT 25, MUMBAI

In the result, this appeal by the assessee stands partly allowed

ITA 2859/MUM/2014[2004-05]Status: DisposedITAT Mumbai05 Apr 2018AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./I.T.A. No. 2859/Mum/2014 ("नधा"रण वष" / Assessment Year: 2004-05) M/S. K. K. Enterprises Cit – 25, बनाम/ C-11, 2Nd Floor, M/S. Sahakar Developers 5, Sai Sadan, Roshan Nagar, Pratyaksh Kar Bhavan, Bkc, Vs. Borivali West, Mumbai-400 092 Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Vijay Mehta ""यथ" क" ओर से/Respondent By : Shri B. Sriniwas

For Appellant: Shri Vijay MehtaFor Respondent: Shri B. Sriniwas
Section 133ASection 143(1)Section 143(3)Section 148Section 245CSection 245ESection 263

delay in filing the appeal and the same is condoned as such. 5. In this case, the show cause notice u/s. 263 of the Act was issued by the ld. Commissioner of Income Tax (Appeals) which reads as under: 2 The original return of income in this case for A. Y. 2004-05 was died on 01-11-2004 declaring