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25 results for “condonation of delay”+ Section 159clear

Sorted by relevance

Kolkata128Mumbai114Chennai114Karnataka102Delhi88Jaipur72Ahmedabad71Bangalore50Hyderabad41Panaji35Nagpur25Cuttack21Pune21Lucknow15Chandigarh15Visakhapatnam14Rajkot10Cochin9Patna9Surat9Agra7Indore7Jodhpur6Guwahati4SC3Amritsar2Jabalpur2Rajasthan1Calcutta1Allahabad1Raipur1Andhra Pradesh1

Key Topics

Section 153C85Section 153A37Section 234E30Section 143(3)24Section 6824Addition to Income14Section 25013TDS10Section 132

SHUBHLAXMI LAND DEVELOPERS,NAGPUR vs. INCOME TAX OFFICER WARD 4(5), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 362/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Sept 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Nilesh Shriram ToshniwalFor Respondent: Shri Abhay Y. Marathe
Section 250Section 43C

condone the delay of 52 days in filing the present appeal and admit the same for adjudication on merit. 5. In its appeal, the assessee has raised following grounds:– “1 On the basis of section 43CA of the Income Tax Act 1961 and the facts of the case, the Honourable Commissioner of Income Tax (Appeals), has passed the order

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Showing 1–20 of 25 · Page 1 of 2

6
Section 143(2)6
Unexplained Cash Credit6
Search & Seizure6
ITA 216/NAG/2019[2015-16 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 215/NAG/2019[2014-15 Q-4 - 26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 214/NAG/2019[2014-15 Q-3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 210/NAG/2019[2013-14 Q3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 208/NAG/2019[214-15 (Q-4(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 209/NAG/2019[2013-14-Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 217/NAG/2019[2015-16 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 213/NAG/2019[2014-15 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 212/NAG/2019[2014-15 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 211/NAG/2019[2013-14 Q4-(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur

HARIOM BIOTECH AGRI FARMING,NAGPUR vs. DCIT CPC BENGALURU, CPC BENGALURU KARNATAKA

In the result, appeal filed by the assessee is dismissed

ITA 300/NAG/2023[2018-19]Status: DisposedITAT Nagpur14 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe
Section 10Section 143(1)Section 154Section 154(1)(b)Section 2

delay condoned by the Administrative Commissioner.” Aggrieved, the assessee is in further appeal before the Tribunal. 5. Before us, the learned Authorised Representative submitted that there is an error in filing the return of income of not mentioning same figure again in the Schedule El. The said error is apparent on the face of the ITR filed by the assessee

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTHAN,CHANDAPUR vs. ITO WARD-3,EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

ITA 628/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

delay of 60 days in filing this appeal before the Tribunal is hereby condoned and we proceed for adjudication. 3 Vandaniya Laxmibai Kelkar Smruti Pratishthan ITA no.605 & 628/Nag./2024 4. The statement of facts along with note of arguments as advanced by the learned Authorised Representative is culled out as under:– “1) The Vandaniya Laxmibai Kelar Smruti Pratishthan is charitable

VANDANIYA LAXMIBAI KELAR SMRUTI PRATISHTAN,CGANDRAPUR vs. ITO WARD-3, EXMP, NAGPUR, NAGPUR

In the result, assessee’s appeals are allowed for statistical purposes

ITA 605/NAG/2024[2024-25]Status: DisposedITAT Nagpur21 Mar 2025AY 2024-25

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri A.G. PimparkhedeFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)

delay of 60 days in filing this appeal before the Tribunal is hereby condoned and we proceed for adjudication. 3 Vandaniya Laxmibai Kelkar Smruti Pratishthan ITA no.605 & 628/Nag./2024 4. The statement of facts along with note of arguments as advanced by the learned Authorised Representative is culled out as under:– “1) The Vandaniya Laxmibai Kelar Smruti Pratishthan is charitable

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

159 taxmann.com 183 (SC) dt.11-12-23. iv) Thereafter, the Hon‟ble Karnataka HC in the case of Sunil Kumar Sharma (2024) (Kar HC) dt.22-1-24, has concluded that- 28 Maheshwari Coal Benefication & Infrastructure Pvt. Ltd. A.Y. 2009–10 to 2013–14 “26. It is established in law by the Hon'ble Apex Court that a sheet of paper containing typed entries

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

159 taxmann.com 183 (SC) dt.11-12-23. iv) Thereafter, the Hon‟ble Karnataka HC in the case of Sunil Kumar Sharma (2024) (Kar HC) dt.22-1-24, has concluded that- 28 Maheshwari Coal Benefication & Infrastructure Pvt. Ltd. A.Y. 2009–10 to 2013–14 “26. It is established in law by the Hon'ble Apex Court that a sheet of paper containing typed entries

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

159 taxmann.com 183 (SC) dt.11-12-23. iv) Thereafter, the Hon‟ble Karnataka HC in the case of Sunil Kumar Sharma (2024) (Kar HC) dt.22-1-24, has concluded that- 28 Maheshwari Coal Benefication & Infrastructure Pvt. Ltd. A.Y. 2009–10 to 2013–14 “26. It is established in law by the Hon'ble Apex Court that a sheet of paper containing typed entries

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

159 taxmann.com 183 (SC) dt.11-12-23. iv) Thereafter, the Hon‟ble Karnataka HC in the case of Sunil Kumar Sharma (2024) (Kar HC) dt.22-1-24, has concluded that- 28 Maheshwari Coal Benefication & Infrastructure Pvt. Ltd. A.Y. 2009–10 to 2013–14 “26. It is established in law by the Hon'ble Apex Court that a sheet of paper containing typed entries

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

159 taxmann.com 183 (SC) dt.11-12-23. iv) Thereafter, the Hon‟ble Karnataka HC in the case of Sunil Kumar Sharma (2024) (Kar HC) dt.22-1-24, has concluded that- 28 Maheshwari Coal Benefication & Infrastructure Pvt. Ltd. A.Y. 2009–10 to 2013–14 “26. It is established in law by the Hon'ble Apex Court that a sheet of paper containing typed entries

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

159 taxmann.com 1370 (Del-Trib) held as under: “7.1 It is the case of the assessee that additions/ disallowances could not be made in the assessment framed u/s153A de-horse reference to any incriminating material found in the course of search in the hands of the assessee. It is further case of the assessee that any adverse statement