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

Sorted by relevance

Karnataka103Mumbai88Chennai72Delhi72Jaipur58Kolkata55Nagpur54Calcutta34Pune33Chandigarh30Bangalore23Cuttack10Visakhapatnam9Indore9Surat9Ahmedabad8Hyderabad7SC7Raipur6Rajkot5Amritsar3Cochin3Allahabad3Dehradun2Patna2Telangana1Jodhpur1Andhra Pradesh1Lucknow1Orissa1Rajasthan1Agra1Jabalpur1

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

JAIKA VEHICLE TRADE PRIVATE LIMITED,JAIKA BUILDING vs. ASSTT. DIRECTOR OF INCOME TAX , CENTRALIZED PROCESSING CENTRE

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

ITA 104/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

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

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

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

PRADEEP KUNDU,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

ITA 123/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. 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

HERD MEDICAL FOUNDATION PVT LTD,NAGPUR vs. INCOME TAX OFFICER, INCOME TAX

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

ITA 138/NAG/2021[201/-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

PRADEEP KUNDU,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

ITA 122/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

SEQUEL MOTORS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, NAGPUR

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

ITA 144/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

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

MAHAVIR COAL WASHIERS PVT. LTD,NAGPUR vs. DCIT, CPC , BANGALORE

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

ITA 149/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

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

SOHAN HEALTHCARE PVT. LTD,YAVATMAL vs. ADIT, CPC, BANGALORE

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

ITA 151/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

NARESH JAMPRASAD TIWARI,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 163/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

RAMASARYE YADEO ,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

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

ITA 164/NAG/2021[2019-2020]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-2020

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

AMA EXTRUSIONS PVT. LTD,NAGPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC,, BANGALORE

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

ITA 168/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