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54 results for “condonation of delay”+ Section 194clear

Sorted by relevance

Karnataka103Mumbai93Chennai72Delhi66Nagpur54Jaipur53Kolkata51Pune51Calcutta34Chandigarh30Bangalore23Cuttack19Hyderabad11Visakhapatnam10Surat9Ahmedabad8Indore7SC7Raipur6Rajkot5Amritsar3Allahabad3Cochin3Patna2Dehradun2Orissa1Rajasthan1Andhra Pradesh1Jodhpur1Jabalpur1Telangana1Agra1

Key Topics

Section 2638Section 143(3)5Section 74Addition to Income4Condonation of Delay4Section 142Section 682Bogus Purchases2Depreciation

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

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

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)

delay is condoned and the appeal is admitted for adjudication on merits. 8. It is observed that the appellant has issued 2,00,000 shares each of face value Rs. 10/- to its existing shareholders on a premium of Rs.40/- per share. Thus, the issue price per share stands at Rs.50/-. As the appellant did not furnish any report

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

Showing 1–20 of 54 · Page 1 of 3

2
Disallowance2
ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar
Section 143(3)Section 263Section 68

condone the delay of 267 days in filing the present appeal and admit the same for adjudication on merit, as no mala fide intention can be ascribed to the assessee. 5. Facts in Brief:– The assessee is a Company engaged in financial activities. The assessee, on 30/09/2013, filed its return of income for the year under consideration declaring total loss

HERD MEDICAL FOUNDATION PVT. LTD.,NAGPUR vs. INCOME TAX OFFICERS, WARD-4(2), NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 139/NAG/2021[F.Y.2017-18]Status: DisposedITAT Nagpur26 Apr 2022

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

SHAMLAX METACHEM PRIVATE LIMITED,NAGPUR vs. DY. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 100/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

INTEGRITY CONSTRUCTION PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 32/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

STELLAR REFRACTORIES PVT. LTD,NAGPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 165/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 150/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

M/S. FORMS,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALURU

In the result, the aforesaid appeals of the assessee are allowed

ITA 20/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

SUDARSHAN MOTORS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 177/NAG/2021[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

M/S. KABRA ENGINEERING,CHANDRAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 23/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

MALANI COMBINES,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AKOLA

In the result, the aforesaid appeals of the assessee are allowed

ITA 49/NAG/2022[2015-16]Status: DisposedITAT Nagpur26 Apr 2022AY 2015-16

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

JAIKA VEHICLE TRADE PVT. LTD.,NAGPUR vs. DCIT, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 103/NAG/2021[2014-15]Status: DisposedITAT Nagpur26 Apr 2022AY 2014-15

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

PAWANSUT TRAVELS PVT. LTD,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 17/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

M/S. CEINSYS TECH LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, the aforesaid appeals of the assessee are allowed

ITA 43/NAG/2022[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

SUPRIYA PACKAGING PVT LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 30/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

M/S AKAY UDYOG,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BENGALURU

In the result, the aforesaid appeals of the assessee are allowed

ITA 27/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

HANSA CITY BUS SERVICES(NAGPUR) P LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 145/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

M/S. MINI IRON AND STEEL PVT. LTD.,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCEL-3, NAGPUR

In the result, the aforesaid appeals of the assessee are allowed

ITA 131/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

CHAWLA SAREE DEPOT,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

ITA 179/NAG/2021[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur

PREMCHAND KANHAIYALAL THAKUR,AMRAVATI vs. DCIT, CPC,, BENGALURU

In the result, the aforesaid appeals of the assessee are allowed

ITA 110/NAG/2021[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

194, Cement House, Dharampeth …………… Appellant Nagpur – 440 010 PAN – AABFR5677D v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Smt. Agnes P. Thomas ITA no.17/Nag./2022 (Assessment Year : 2019–20) Pawansut Travels Pvt. Ltd. 27, 5th Floor, Yugdharma Complex …………… Appellant Central Bazar Rioad, Ramdaspeth Nagpur