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4 results for “condonation of delay”+ Section 274clear

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Key Topics

Section 272A(2)(e)6Section 271(1)(c)5Section 2744Penalty4Section 271D3Section 269S3Condonation of Delay3Section 1472Addition to Income

SWARGIY GOPALRAO GAWANDE BAHUUDESHIY SANSTHA BHIDI,WARDHA vs. ITO WARD 4, NAGPUR

In the result, appeal filed by the assessee stands dismissed

ITA 457/NAG/2024[2009-10]Status: DisposedITAT Nagpur10 Feb 2025AY 2009-10

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 11Section 139Section 147Section 272A(2)Section 272A(2)(e)Section 274

274 r/w section 272A(2)(e) of the Act fixing the date of hearing on 27/09/2018, to explain the reason for non-filing of return of income on time and to show cause as to why penalty under section 272A(2)(e) of the Act should not be levied upon it. It is pertinent to note here that the notice

2

GIRDHARILAL MOTILAL AGRAWAL,BULDANA vs. ITO WARD-1, KHAMGAON, KHAMGAON

In the result, appeal filed by the assessee is allowed

ITA 332/NAG/2024[2008-09]Status: DisposedITAT Nagpur26 Dec 2024AY 2008-09

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 147Section 250Section 271(1)(c)Section 274

274 r.w.s 271(1)(c) dated 24/07/2013 is vague and defective since, it does not specify the limb under which penalty under section 271(1)(c) was initiated. 4. Whether on the facts and in law, the learned CIT(A) erred in not appreciating that the assessee had offered an explanation that, the credit/cash entries in the bank account pertains

SHRI BABURAO RAMBHAU KAPTE,CHANDRAPUR vs. JOINT COMMISSIONER OF INCOME TAX, CHANDRAPUR RANGE, CHANDRAPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 39/NAG/2022[2016-17]Status: DisposedITAT Nagpur04 Jun 2024AY 2016-17

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

For Appellant: Shri Rachit ThakarFor Respondent: Shri Abhay Y. Marathe
Section 269SSection 271Section 271DSection 274

delay of 69 days in filing the present appeal before the Tribunal is hereby condoned. We now proceed to dispose off the appeal on merit. 5. The only issue arose for our adjudication is, whether or not the learned CIT(A) was justified in confirming the order passed by the Assessing Officer Shri Baburao Rambhau Kapte ITA no.39/Nag./2022 levying

ALFIYA AYAZALI SAYYAD,NAGPUR vs. INCOME TAX OFFICER, WARD-2(2), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 206/NAG/2022[2010-11]Status: DisposedITAT Nagpur24 Jun 2024AY 2010-11

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Surjit Kumar Saha
Section 271(1)(c)Section 274

section 271(1)(c) of the Act. 2. Whether in the facts and circumstances, the learned AO erred. in not recording proper satisfaction in the show cause notice issued u/s 274 r.w.s 271(1)(c) of the Act, dated 27/12/2017. 3. Whether in the facts and circumstances, the learned CIT(A) erred in not taking cognizance of the appellate order