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3 results for “condonation of delay”+ Section 67clear

Sorted by relevance

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Key Topics

Section 14A4Limitation/Time-bar3Section 1472Deduction2Disallowance2Addition to Income2

VISHWANATH BELLAD,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

Appeal is allowed for statistical purposes

ITA 61/PAN/2025[2017-18]Status: DisposedITAT Panaji04 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 061/Pan/2025 Assessment Year : 2017-18 Vishwanath Bellad No123, Godan Plot No. 494, Dalgi Gokak, Belgaum-591312 Pan : Bcapb0771N . . . . . . .Appellant V/S Income Tax Officer, Ward-1, Gokak. . . . . . . . Respondent Appearances Assessee By : Mr S B Gadadi [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 03/04/2025 Date Of Pronouncement : 04/04/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order No. 1067775179(1) Dt. 20/08/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 25/03/2022 Passed U/S 147 R.W.S 144 R.W.S. 144B Of The Act Anent To Assessment Year 2017-18 [‘Ay’ Hereinafter].

For Appellant: Mr S B Gadadi [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 147Section 148Section 250Section 250(6)Section 251(1)(a)
Section 253(3)
Section 69A

condoned the delay and advanced for adjudication. 3. Tersely stated facts of the case are that; the assessee is an individual and was identified as non-filer. Upon receipt of information from AIMS module that during the year assessee deposited special bank note [‘SBN’ hereinafter] worth ₹1,06,67,400/- into State Bank of India account, the Ld. AO reopened

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, UDUPI., UDUPI vs. M/S MANIPAL FINANCE CORPORATION LIMITED., UDUPI

In the result, the appeal is dismissed

ITA 332/PAN/2016[2012-13]Status: DisposedITAT Panaji04 Jul 2023AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.332 & 333/Pan/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 14A

condone the delay and admit the appeals for disposal on merits. A.Y. 2012-13 : 3. The first ground is against the deletion of addition made by the Assessing Officer (AO) under section 14A of the Act. 4. Briefly stated, the facts of this ground are that the assessee earned exempt dividend income of Rs.2,82,640/- and offered suo motu

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, UDUPI., UDUPI vs. M/S MANIPAL FINANCE CORPORATION LIMITED., UDUPI

In the result, the appeal is dismissed

ITA 333/PAN/2016[2013-14]Status: DisposedITAT Panaji04 Jul 2023AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.332 & 333/Pan/2016 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 14A

condone the delay and admit the appeals for disposal on merits. A.Y. 2012-13 : 3. The first ground is against the deletion of addition made by the Assessing Officer (AO) under section 14A of the Act. 4. Briefly stated, the facts of this ground are that the assessee earned exempt dividend income of Rs.2,82,640/- and offered suo motu