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214 results for “condonation of delay”+ Section 53(1)(i)clear

Sorted by relevance

Chennai590Mumbai454Delhi451Kolkata245Pune214Hyderabad213Bangalore203Ahmedabad190Karnataka142Jaipur139Chandigarh112Visakhapatnam84Nagpur66Indore55Cuttack54Surat53Amritsar52Lucknow39Calcutta39Raipur39Cochin37Rajkot33Patna21SC16Guwahati14Telangana11Agra10Allahabad9Varanasi9Jodhpur7Dehradun5Rajasthan5Jabalpur4Orissa3Ranchi2Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Panaji1

Key Topics

Section 234E72Section 143(3)58Section 25057Section 1156Section 12A54Addition to Income46Section 26332Section 200A32Section 143(1)

PRAVIN BABANRAO TAMBE,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-4, PUNE, PUNE

In the result, the appeal filed by the assessee is dismissed as not maintainable

ITA 692/PUN/2023[2013-14]Status: DisposedITAT Pune11 Mar 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.692/Pun/2023 िनधा"रण वष" / Assessment Year : 2013-14 Pravin Babanrao Tambe, Vs. Pcit, Pune-4. Sr. No.14, Shree Datta Colony, Akashwani, Hadapsar, Pune- 411028. Pan : Aimpt5087G Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Ajay Kumar Keshari Date Of Hearing : 12.12.2024 Date Of Pronouncement : 11.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.03.2021 Passed By Ld. Pr.Cit, Pune- 4 [‘Ld. Pcit’] U/S 263 Of The It Act For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. Ld Cit Erred In Law & On Facts In Invoking Jurisdiction Under Section 263 & Setting Aside Assessment Order For Fresh Assessment On The Ground That Assessment Has Been Framed

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari
Section 143(2)Section 143(3)Section 148Section 263Section 48

Showing 1–20 of 214 · Page 1 of 11

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30
Deduction26
TDS19
Disallowance17

1) were also issued 3 and served upon the assessee and the case was represented by Shri Anand Birla CS duly authorized by the assessee and various details called for were furnished. The Assessing Officer completed the assessment u/s 143(3) r.w.s. 147 on 24.12.2018 by accepting the returned income and determined the total income at Rs.14,52,720/-. Subsequently

THE DEOLA MERCHANTS CO-OP. BANK LTD.,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee for assessment year 2010-11 is allowed and for assessment year 2012-13 is dismissed

ITA 1560/PUN/2016[2010-11]Status: DisposedITAT Pune11 Dec 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1560 & 1561/Pun/2016 यििाारण वषा / Assessment Years : 2010-11 & 2012-13 The Deola Merchants Co-Op. Bank Ltd., Bhagyodaya, At Post – Deola, Tal-Deola, अऩीऱाथी/Appellant Dist. Nashik – 423102 …. Pan: Aaaat4787E Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 1, Nashik

For Appellant: Shri Abhay AvchatFor Respondent: Shri Sudhendu Das
Section 143(3)Section 271(1)(c)Section 36Section 36(1)(viia)

delay of 14 days in filing the appeals late before the Tribunal is condoned. 4. The assessee in ITA No.1560/PUN/2016, relating to assessment year 2010-11 has raised the following grounds of appeal:- On facts and circumstances of the case and in law, 1. Without considering the facts and circumstances of the case, the learned Assessing Officer has erred

THE DEOLA MERCHANTS CO-OP. BANK LTD.,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee for assessment year 2010-11 is allowed and for assessment year 2012-13 is dismissed

ITA 1561/PUN/2016[2012-13]Status: DisposedITAT Pune11 Dec 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1560 & 1561/Pun/2016 यििाारण वषा / Assessment Years : 2010-11 & 2012-13 The Deola Merchants Co-Op. Bank Ltd., Bhagyodaya, At Post – Deola, Tal-Deola, अऩीऱाथी/Appellant Dist. Nashik – 423102 …. Pan: Aaaat4787E Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle – 1, Nashik

For Appellant: Shri Abhay AvchatFor Respondent: Shri Sudhendu Das
Section 143(3)Section 271(1)(c)Section 36Section 36(1)(viia)

delay of 14 days in filing the appeals late before the Tribunal is condoned. 4. The assessee in ITA No.1560/PUN/2016, relating to assessment year 2010-11 has raised the following grounds of appeal:- On facts and circumstances of the case and in law, 1. Without considering the facts and circumstances of the case, the learned Assessing Officer has erred

SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 2800/PUN/2024[2020-21]Status: DisposedITAT Pune14 May 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vishal KalraFor Respondent: Shri Ajay Kumar Keshari
Section 10ASection 115JSection 143(1)Section 143(3)Section 144BSection 234ASection 250Section 36(1)Section 36(1)(va)

section 234C of the Act, without assigning any reasons whatsoever. 13. Each of the aforesaid grounds are without prejudice to each other. 14. The Appellant craves leave to add, to amend, to alter, to substitute, and to withdraw any or all of the above grounds of appeal.” 4. Brief facts of the case are that the assessee is a Private

SPRINGER NATURE TECHNOLOGY AND PUBLISHING SOLUTIONS PRIVATE LIMITED,PUNE vs. THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT AND THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 5, PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1141/PUN/2023[2020-21]Status: DisposedITAT Pune14 May 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vishal KalraFor Respondent: Shri Ajay Kumar Keshari
Section 10ASection 115JSection 143(1)Section 143(3)Section 144BSection 234ASection 250Section 36(1)Section 36(1)(va)

section 234C of the Act, without assigning any reasons whatsoever. 13. Each of the aforesaid grounds are without prejudice to each other. 14. The Appellant craves leave to add, to amend, to alter, to substitute, and to withdraw any or all of the above grounds of appeal.” 4. Brief facts of the case are that the assessee is a Private

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

condone the delay for accepting the auditor’s report at a later date has only been given to the ITO and not thereafter, i.e., at the appellate stage. We find no merit in this submission. The CBDT by issuing the Circular dt. 9th Feb., 1978 has treated the provision regarding furnishing of auditor’s report along with the return

M/S LOKMANGAL MAULI INDUSTRIES LTD,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX,CIRCLE -1, , SOLAPUR

In the result, appeal filed by the assessee stands dismissed

ITA 96/PUN/2022[2017-18]Status: DisposedITAT Pune21 Nov 2022AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 30(1)(va)Section 36Section 36(1)(va)Section 43B

delay filing the appeal is condoned and the appeal is admitted for disposal on merits 3. The only issue involved in this appeal is the disallowance of employees‟ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees‟ contribution

AJIT ABDULMAJID MAHAT,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 722/PUN/2021[2018-19]Status: DisposedITAT Pune07 Nov 2022AY 2018-19

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 143(1)(a)Section 2(24)(x)Section 30(1)(va)Section 36(1)(va)Section 43B

delay is condoned and the appeal is admitted for disposal on merits. 4. The only issue involved in this appeal is the disallowance of employees’ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees’ contribution to provident fund

DATWYLER PHARMA PACKAGING I P LTD,SATARA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE, SATARA

In the result, appeal filed by the assessee stands dismissed

ITA 98/PUN/2022[2017-18]Status: DisposedITAT Pune21 Nov 2022AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 30(1)(va)Section 36(1)(va)Section 43B

delay filing the appeal is condoned and the appeal is admitted for disposal on merits 3. The only issue involved in this appeal is the disallowance of employees‟ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees‟ contribution

KOHINOOR DEVELOPMENTS CORPORATION,,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC,, BENGALURU

In the result, both the appeals filed by the assessee stands dismissed

ITA 718/PUN/2021[2018-19]Status: DisposedITAT Pune07 Nov 2022AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri V.L. Jain (through virtual)For Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 30(1)(va)Section 36(1)(va)Section 43B

delay filing the appeals is condoned and the appeals are admitted for disposal on merits 4. The only issue involved in both these appeals is the disallowance of employees’ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees

KOHINOOR DEVELOPMENTS CORPORATION,,PUNE vs. ASSISTANT DIRECTOR OF INCOME-TAX, CPC,, BENGALURU

In the result, both the appeals filed by the assessee stands dismissed

ITA 719/PUN/2021[2019-20]Status: DisposedITAT Pune07 Nov 2022AY 2019-20

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri V.L. Jain (through virtual)For Respondent: Shri Ramnath P. Murkunde
Section 139(1)Section 30(1)(va)Section 36(1)(va)Section 43B

delay filing the appeals is condoned and the appeals are admitted for disposal on merits 4. The only issue involved in both these appeals is the disallowance of employees’ contribution to Provident Fund as well as ESIC. It is the case of the assessee that as per various decisions of Pune Tribunal it has been held that if the employees

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2646/PUN/2024[2013-14]Status: DisposedITAT Pune14 May 2025AY 2013-14

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

Section 142(1)Section 143(3)Section 148

53,896/-. Subsequently it was noted from the financials that the closing stock of traded goods has increased from Rs.22,14,956/- to Rs.6,00,43,067/- and the assessee should have shown the difference of opening and closing inventory of traded goods in Profit and Loss Account. However, the effect of change in inventory on this account

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 2647/PUN/2024[2018-19]Status: DisposedITAT Pune14 May 2025AY 2018-19

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

Section 142(1)Section 143(3)Section 148

53,896/-. Subsequently it was noted from the financials that the closing stock of traded goods has increased from Rs.22,14,956/- to Rs.6,00,43,067/- and the assessee should have shown the difference of opening and closing inventory of traded goods in Profit and Loss Account. However, the effect of change in inventory on this account

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 334/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

condone the delay of 79 days. 29. The issue raised by the assessee company in the present appeal is regarding the quantum of TP adjustments made in respect of corporate guarantee. The assessee company took a plea that the transactions of providing guarantees by the assessee company to its C.O. No.14/PUN/2021 subsidiary is in the nature of shareholders activity

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE vs. M/S. BILCARE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 273/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

condone the delay of 79 days. 29. The issue raised by the assessee company in the present appeal is regarding the quantum of TP adjustments made in respect of corporate guarantee. The assessee company took a plea that the transactions of providing guarantees by the assessee company to its C.O. No.14/PUN/2021 subsidiary is in the nature of shareholders activity