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.

7 results for “condonation of delay”+ Section 44Aclear

Sorted by relevance

Mumbai7Hyderabad4Lucknow4Delhi3Chennai3Cuttack2Bangalore1Jaipur1Kolkata1

Key Topics

Section 6810Section 44A6Section 14A2Section 32(1)2Addition to Income2Transfer Pricing2Depreciation2Disallowance2TP Method2

MAHESH K FARIA,MUMBAI vs. DCIT (OSD-II) CEN RG 7, MUMBAI

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 3349/MUM/2013[2008-09]Status: DisposedITAT Mumbai09 Mar 2023AY 2008-09

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.3349/मुं/2013 ("न.व. 2008-09) Mahesh K. Faria, 71/73, 4Th Floor, Bazar Gate Street, Fort, Mumbai – 400 001 Pan: Aaapf-0587-F ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner Of Income Tax, (Osd-Ii), Central Range - 7 Mumbai. .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Ms. Hiral Sejpal ""तवाद" "वारा/Respondent By : Shri Achal Sharma, Cit –Dr & Ms. Vranda U Matkari-Sr.Ar सुनवाई क" "त"थ/ Date Of Hearing : 16/12/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 09/03/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Ms. Hiral SejpalFor Respondent: Shri Achal Sharma, CIT –DR &
Section 132(1)Section 142(1)Section 144Section 153Section 153A

delay in filing of appeal is condoned and the appeal is admitted for hearing on merits. 3. The brief facts of the case as emanating from records are: A search and seizure action u/s. 132(1) of the Income Tax Act, 1961 [ in short ‘the Act’] was 3 carried out in the business and residential premises of Faria Group

SHRI SANDEEP S SHARMA ,MUMBAI vs. INCOME TAX OFFICER WARD 20(3)(5), MUMBAI

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 4801/MUM/2024[2013-14]Status: DisposedITAT Mumbai28 Feb 2025AY 2013-14

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri K. Gopal a/w Ms. Neha Paranjpe, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 143(1)Section 44ASection 68

Delay is condoned. 3. The assessee has challenged the following additions:- “Addition of Rs.3,00,00,000/- made under section 68 of the Act is not justified as the Appellant has opted presumptive taxation u/s 44AD of the Act. 1. The ld. NFAC erred in confirming the action of the Ld.A.O. to invoke the provisions of section

ACIT, CIRCLE 14 (1)(2), MUMBAI vs. WNS GLOBAL SERVICES PVT. LTD., MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2473/MUM/2021[2014-15]Status: DisposedITAT Mumbai12 Oct 2022AY 2014-15

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 32(1)

delay in filing the appeals are condoned. 4. Revenue has raised following grounds in its appeal: - “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) had erred in deleting the disallowance made u/s 14A on the ground that the AO had failed to record his WNS Global Services Pvt. Ltd., satisfaction whereas

ACIT, CIR- 14(1)(2), MUMBAI vs. WNS GLOBAL SERVICES PVT. LTD., MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2474/MUM/2021[2013-14]Status: DisposedITAT Mumbai12 Oct 2022AY 2013-14

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 32(1)

delay in filing the appeals are condoned. 4. Revenue has raised following grounds in its appeal: - “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) had erred in deleting the disallowance made u/s 14A on the ground that the AO had failed to record his WNS Global Services Pvt. Ltd., satisfaction whereas

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

section 153C of LT. Act, 1961 can be initiated in respect to person other than searched only if incriminating material belonging to such person has been found and seized from the premises of person searched. No incriminating documents found at the person searched being M/s. Artefact Projects Ltd. no valid proceedings under section 153C of IT Act, 1961 could have

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

section 153C of LT. Act, 1961 can be initiated in respect to person other than searched only if incriminating material belonging to such person has been found and seized from the premises of person searched. No incriminating documents found at the person searched being M/s. Artefact Projects Ltd. no valid proceedings under section 153C of IT Act, 1961 could have

DCIT CEN CIR 4(2), MUMBAI vs. SUDHAKAR M. SHETTY, MUMBAI

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

section 153C of LT. Act, 1961 can be initiated in respect to person other than searched only if incriminating material belonging to such person has been found and seized from the premises of person searched. No incriminating documents found at the person searched being M/s. Artefact Projects Ltd. no valid proceedings under section 153C of IT Act, 1961 could have