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67 results for “condonation of delay”+ Section 2(47)(v)clear

Sorted by relevance

Chennai428Mumbai311Delhi287Hyderabad166Pune153Bangalore151Karnataka146Ahmedabad139Kolkata130Jaipur96Chandigarh95Raipur73Nagpur67Visakhapatnam54Calcutta38Indore38Cuttack37Lucknow33SC21Cochin21Rajkot17Patna14Surat13Amritsar12Agra10Telangana9Allahabad7Varanasi6Guwahati5Jodhpur4Rajasthan4Orissa3Gauhati1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Section 153C86Section 153A37Section 143(3)24Section 6824Section 25014Addition to Income14Section 143(2)8Section 1327Section 143(1)(a)

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)

v. Consolidated African Selection Trust 8 ITR Suppl 88). However, it is only because of the deeming fiction provided in such sections i.e. section 68 or 56(2)(viib) that in certain circumstances the amount received as capital can be deemed to be income. However, section 68 and 56(2)(viib) being the deeming provisions were created to achieve

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

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

Showing 1–20 of 67 · Page 1 of 4

6
Limitation/Time-bar6
Unexplained Cash Credit6
Search & Seizure6
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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri

ANKIT PULP & BOARDS PRIVATE LIMITED,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

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

ITA 172/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

V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosle, Jt. CIT–DR 19 ITA no.194/Nag./2021 (Assessment Year : 2018–19) Neelam Rakesh Singh Duplex No.1, Plot no.109–110 …………… Appellant Arun Apartment, New Swavalambi Nagar Nagpur 440 022 PAN – APZPS7452L v/s Dy. Commissioner of Income Tax ..…….………. Respondent Centralized Processing Centre Bengaluru 560 500 Assessee by : Shri R.B. Pathe Revenue by : Shri