BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5 results for “condonation of delay”+ Section 41clear

Sorted by relevance

Chennai662Delhi657Mumbai595Kolkata346Bangalore219Ahmedabad211Hyderabad175Karnataka145Jaipur130Pune125Chandigarh120Surat85Amritsar84Raipur84Nagpur80Indore65Cuttack62Lucknow61Calcutta43Rajkot35Visakhapatnam31Panaji31Cochin28SC26Guwahati24Telangana14Patna13Varanasi12Allahabad10Dehradun9Agra8Jabalpur6Jodhpur5Orissa5Rajasthan5Punjab & Haryana1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1

Key Topics

Section 41(1)3

COMNR.OF I.TAX vs. SOUTHCO

Accordingly, the appeal (ITAT/11/2011) stands dismissed

ITA/11/2011HC Orissa23 Mar 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 260ASection 41(1)

delay in filing the appeal is condoned. 3 We have perused the order passed by the tribunal which is impugned before us and we find that the tribunal has approved the factual finding recorded by the Commissioner of Income Tax (Appeals). The matter pertains to the applicability of the provisions of Section 41

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

ITA/7/2023HC Orissa02 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 174Section 189

section shall be commenced after the lapse of three years from the date on which such sum becomes due.” The Issue of revising the annual valuation of a property and consequently the property tax payable thereon and the issue of recovery of such tax may be different. However, we need not delve into the said issue in the present judgment

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

ITA/17/2024HC Orissa08 Oct 2024

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

41 + ITA 640/2023 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/08/2024 at 12:35:03 PR. COMMISSIONER OF INCOME TAX CENTRAL - II, NEW DELHI .....Appellant Through: Mr. Indruj Singh

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

41 ITA No.6 of 2005 & other connected matters court will have to judge the matter as a reasonable man would judge of any matter in the conduct of his own business. In R. v. Sussex Justices [(1924) 1 KB 256, 259 : 1923 All ER Rep 233] it has been indicated that answer to the question whether there was a real

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer