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2 results for “section 68”+ Section 246Aclear

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Key Topics

Section 271B4Section 2503Section 246A(1)(a)2Section 273B2Section 682

MRS. BEANT KAUR JUNEJA,NAGPUR vs. INCOME TAX OFFICER, WARD-4(2), NAGPUR

The appeal of the assessee is ALLOWED

ITA 18/NAG/2023[2017-18]Status: DisposedITAT Nagpur25 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 018/Nag/2023 निर्धारण वषा / Assessment Year : 2017-18 Beantkaur Avtarsingh Juneja Hp Petrol Pump, Dosar Bhavan, C. A. Road, Nagpur-440002. Pan: Aflpj2956E . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(1)Section 24Section 246A(1)(a)Section 250Section 253(1)(a)Section 271BSection 273BSection 274(1)Section 44A

68,859/. 2.3 Aggrieved assessee carried the matter in appeal before first appellate authority u/s 246A(1)(a) of the Act. While dealing with assessee’s appeal the Ld. NFAC provided as much as six opportunities from January, 2021 to March, 2022, however, the assessee failed to effectively establish the reasonable cause beyond delayed filing of TAR to the satisfaction

FAHIMUDDIN INAMDAR,NAGPUR vs. INCOME TAX OFFICER, WARD 4(2), NAGPUR

The appeal of the assessee is allowed for statistical purposes

ITA 241/NAG/2023[2015-16]Status: DisposedITAT Nagpur22 Mar 2024AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 241/Nag/2023 निर्धारण वषा / Assessment Year : 2015-16 Fahimuddin Inamdar 340, Opp. Qidwai Ground, Lashkaribaug, Nagpur-440017 Pan: Aaypi7048E . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer Ward-4(2), Nagpur. . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr R V Loya [‘Ld. Ar’] Revenue By : Mr Abhay Marathe [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 22/03/2024 घोषणा की तारीख / Date Of Pronouncement : 22/03/2024 आदेश/ Order Per G. D. Padmahshali, Am; By This Appeal The Assessee Impugns The Din & Order No. Itba/Nfac/S/250/2023-24/1053135085(1) Dt. 24/05/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appellate Centre [‘Nfac’ Hereinafter] For Assessment Year 2015-16 [‘Ay’ Hereinafter].

For Appellant: Mr R V Loya [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 143(3)Section 246A(1)(a)Section 250Section 250(4)Section 68

246A(1)(a) of the Act. While dealing with assessee’s appeal the Ld. NFAC provided as much as four opportunities vide notice dt. 31/12/2020, 21/04/2021, 17/08/2021 and finally notice dt. 18/05/2023. However, the assessee did neither comply with any of these notices nor he could place any cogent material explaining the nature and source of cash credit