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

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Chennai451Mumbai322Delhi289Bangalore167Kolkata157Karnataka146Ahmedabad120Jaipur93Chandigarh93Hyderabad76Raipur73Nagpur67Pune63Calcutta38Indore35Visakhapatnam34Lucknow34Cuttack29Rajkot24SC21Cochin16Patna14Surat13Telangana9Allahabad7Amritsar6Varanasi6Agra6Guwahati5Rajasthan4Jodhpur4Orissa3Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Gauhati1

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

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

Showing 1–20 of 67 · Page 1 of 4

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

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

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

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

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

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

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

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

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

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

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

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 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

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

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

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

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

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

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

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

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

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

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

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