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153 results for “condonation of delay”+ Section 271(1)(b)clear

Sorted by relevance

Mumbai371Delhi291Chennai246Jaipur197Ahmedabad193Kolkata178Pune153Bangalore150Karnataka124Hyderabad100Surat97Chandigarh68Indore49Lucknow38Calcutta37Cochin35Rajkot26Nagpur24Patna20Visakhapatnam20Cuttack19Amritsar14Panaji13Raipur11Guwahati11SC9Agra7Jodhpur6Jabalpur6Ranchi3Allahabad2Varanasi2Punjab & Haryana1Telangana1Dehradun1Rajasthan1Andhra Pradesh1

Key Topics

Section 271(1)(c)112Section 14787Section 142(1)68Penalty66Section 14856Addition to Income56Section 271(1)(b)54Section 25050Section 14434

MR. CHITTARANJAN TRIMBAK GAIKWAD,PUNE vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 759/PUN/2024[2010-11]Status: DisposedITAT Pune10 Jan 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.C. MalakarFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

condone the said delay and proceed to decide the appeal. 3. Briefly stated, the facts of the case are that the assessee is an individual. He filed his return of income for AY 2010-11 on 16.10.2010 2 ITA No.759/PUN/2024, AY 2010-11 declaring total income of Rs.7,12,450/-. Subsequently, he revised his return by filing revised return

Showing 1–20 of 153 · Page 1 of 8

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Section 153C32
Cash Deposit22
Limitation/Time-bar20

ROHINI MARUTI DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1839/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

condone the delay of 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271(1

AMOL VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1837/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

condone the delay of 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271(1

TULSABAI VASANT DESHMUKH,PUNE vs. INCOME TAX OFFICER, WARD 6(2), PUNE

In the result, all the appeals (ITA Nos

ITA 1838/PUN/2025[2015-16]Status: DisposedITAT Pune17 Dec 2025AY 2015-16

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sarang Gudhate, CAFor Respondent: Shri Manoj Tripathi, Addl.CIT
Section 250Section 271(1)(c)Section 44ASection 54B

condone the delay of 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271(1

MUKUND BAJIRAO KOTE (HUF),,AHMEDNAGAR vs. INCOME-TAX OFFFICER,,

In the result, the appeal of assessee is allowed

ITA 81/PUN/2016[2008-09]Status: DisposedITAT Pune27 Apr 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.81/Pun/2016 यििाारण वषा / Assessment Year : 2008-09 Mukund Bajirao Kote (Huf), Pimpalwadi Road, Shirdi, अऩीऱाथी/Appellant Dist - Ahmednagar …. Pan: Aakhm3668L Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1, Ahmednagar

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Achal Sharma
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 2(14)Section 271(1)(b)

section 271(1)(b) of the Income-tax Act, 1961 (in short ‘the Act’). 2. The assessee has raised the following grounds of appeal:- 1. The learned CIT(A)-2, Pune erred in law and on facts in not condoning the non-intentional delay

THOUWFEEQ FISH MEAL & OIL COMPANY PVT.LTD,,RATNAGIRI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, RATNAGIRI CIRCLE ,, RATNAGIRI

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2323/PUN/2017[2009-10]Status: DisposedITAT Pune19 Jul 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

INCOME-TAX OFFICER, WARD - 3(3),, PUNE vs. RAHUL NAYAN BHALERAO,, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2235/PUN/2017[2009-10]Status: DisposedITAT Pune19 Jul 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

RAJU RAMCHANDRA THAKWANI,,PUNE vs. INCOME-TAX OFFICER, WARD - 4(5),, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2353/PUN/2017[2001-02]Status: DisposedITAT Pune19 Jul 2019AY 2001-02

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

NAWANDER COMPANY,,LATUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, LATUR CIRCLE,, LATUR

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 1683/PUN/2017[2011-12]Status: DisposedITAT Pune19 Jul 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

JEETU BHAGCHANAD KHEMANI,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(3),, NASHIK

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2114/PUN/2017[2013-14]Status: DisposedITAT Pune19 Jul 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

INCOME-TAX OFFICER, WARD - 3(3),, PUNE vs. ABHAY NAYAN BHALERAO,, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2527/PUN/2017[2008-09]Status: DisposedITAT Pune19 Jul 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

LALCHAND CHHOTALAL SHAH,,KARAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, SATARA CIRCLE , , SATARA

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2155/PUN/2017[2013-14]Status: DisposedITAT Pune19 Jul 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

INCOME-TAX OFFICER, WARD - 3(3),, PUNE vs. RAHUL NAYAN BHALERAO,, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2234/PUN/2017[2008-09]Status: DisposedITAT Pune19 Jul 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

INCOME-TAX OFFICER, WARD - 3(3),, PUNE vs. RAHUL NAYAN BHALERAO,, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2237/PUN/2017[2011-12]Status: DisposedITAT Pune19 Jul 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

BHATABHAI SHANKAR PATEL,,NANDURBAR vs. INCOME-TAX OFFICER, WARD - 4,, DHULE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 1913/PUN/2017[2005-06]Status: DisposedITAT Pune19 Jul 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

DR. M. S. HIREMATH,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5,, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 1894/PUN/2017[2011-12]Status: DisposedITAT Pune19 Jul 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

INCOME-TAX OFFICER, WARD - 3(3),, PUNE vs. RAHUL NAYAN BHALERAO,, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2236/PUN/2017[2010-11]Status: DisposedITAT Pune19 Jul 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

VYANKATESH CO-OPERATIVE BANK LIMITED,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE ,, MALEGAON

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2494/PUN/2017[2013-14]Status: DisposedITAT Pune19 Jul 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

RAKESH LALCHNAND SHAH,,KARAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, SATARA CIRCLE , , SATARA

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 2154/PUN/2017[2013-14]Status: DisposedITAT Pune19 Jul 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction

UTTAM BHAGWANRAO PATIL,,LATUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 2(1),, PUNE

In the result, the appeals of assessee are allowed and appeals of Revenue are dismissed

ITA 1718/PUN/2017[2001-02]Status: DisposedITAT Pune19 Jul 2019AY 2001-02

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

delay of 24 and 10 days, respectively, is condoned. 5. On perusal of records and after hearing the learned Authorized Representatives, we find that in this bunch of appeals, the Assessing Officer while completing assessment proceedings had initiated penalty proceedings for concealment under section 271(1)(c) of the Act. In some of the assessment orders while recording satisfaction