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.

6 results for “condonation of delay”+ Section 92clear

Sorted by relevance

Mumbai376Chennai313Delhi220Kolkata189Ahmedabad152Bangalore127Karnataka125Jaipur112Chandigarh96Hyderabad95Pune84Calcutta41Indore39Surat33Visakhapatnam28Nagpur25Rajkot22Guwahati19Patna19Lucknow18Amritsar17SC11Cuttack11Cochin11Telangana8Raipur6Allahabad6Agra4Rajasthan4Jabalpur3Dehradun3Orissa2Varanasi2Jodhpur1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Panaji1Ranchi1

Key Topics

Section 143(3)15Section 2638Section 685Addition to Income5Section 142A4Section 1473Section 2503Section 133A3Survey u/s 133A

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

92,73,52,227/- assessee’s claim for deduction of repair and maintenance expenses (after treating the same expenditure allowing consequential depreciation on the same) 4. Aggrieved, the assessee carried the matter in appeal before the CIT(Appeals), wherein the latter observed that after framing the impugned assessment u/s. 143(3) of the Act, dated 29.11.2007, the income

3
Limitation/Time-bar3
Section 80I2
Deduction2

M/S BHARAT AGRO INDUSTRIES, ,RAIPUR vs. INCOME TAX OFFICER, WARD 1(3), RAIPUR

In the result, appeal of the assessee is allowed

ITA 263/RPR/2017[2012-13]Status: DisposedITAT Raipur13 Aug 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 263/Rpr/2017) ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Bharat Agro Income Tax Officer, Ward 1(3), Raipur Industries Vs. Near Bajrang Power, Rajiv Gandhi Ward, Urla Sarora Road, Urla Industrial Area, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb8665M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri R. B. Doshi, A.RFor Respondent: Shri P. K. Mishra, CIT.DR
Section 143(3)Section 263Section 40A(3)

92,936/- as Administrative and Selling Expenses in Profit and Loss Account which includes Rs.663558.50 as offices expenses and which have been paid to various agency for the purpose of furniture fitting. Out of the above, expenses of Rs.2,27,000/- incurred in respect of furniture fittings are found to be capital expenditure However, you have not shown such expenditure

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR vs. MANAV MOTORS, RAIPUR

In the result, appeal of the revenue is disposed-off, in terms of our aforesaid observations

ITA 151/RPR/2022[2017-18]Status: DisposedITAT Raipur30 Nov 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 151/Rpr/2022) (Assessment Year: 2017-18)

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 250Section 253(5)Section 269SSection 270A(2)(a)Section 68

delay in filing of the appeal has been condoned in terms of provisions of section 253(5). 3. The brief fact of the case borne from the records are that the assessee firm has filed its return of income for the AY 2017-18 on 19.09.2017 declaring of total income of Rs. 42,92

SHREE KRISHNA BUILDERS,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

ITA 96/RPR/2022[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri R. B. Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 133Section 133ASection 142ASection 143(3)Section 153Section 263Section 69C

92 and 123 to 127 of PB. ITA No. 96/RPR/2022, Shri Krishna Builders 2. During assessment proceedings, assessee objected to valuation done by the Department's valuer Shri Manish Pilliwar. The assessment order came to be passed on 30.12.2019. However, in view of objection raised by assessee, the AO made reference u/s 142A(l) to DVO on 29.12.2019 i.e., just

SHREE KRISHNA COLONISERS,RAIPUR vs. PRINCIPLE COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result appeal of the assessee M/s Shree Krishna Colonisers in ITA

ITA 95/RPR/2022[2017-18]Status: DisposedITAT Raipur14 Dec 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No. 95/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Colonisers V Principal Commissioner Of Income Tax- 0, Nemichand Gali, Ganj Para Ward S Pcit, Raipur-I No.5, Ram Sagar Para, Raipur, 492001, Chhattisgarh Pan: Abffs7335G (Ita No. 96/Rpr/2022) (Assessment Year: 2017-18) Shree Krishna Builders Principal Commissioner Of Income Tax- 5/425, Nemichand Gali, Ramsagar Para Pcit, Raipur-I Ward, Raipur, Chhattisgarh Pan: Aacft1716A (अपीलाथ"/Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By : Shri R. B. Doshi, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing : 09.10.2023 घोषणा क" तार"ख/Date Of : 14.12.2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri R. B. Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 133Section 133ASection 142ASection 143(3)Section 153Section 263Section 69C

92 and 123 to 127 of PB. ITA No. 96/RPR/2022, Shri Krishna Builders 2. During assessment proceedings, assessee objected to valuation done by the Department's valuer Shri Manish Pilliwar. The assessment order came to be passed on 30.12.2019. However, in view of objection raised by assessee, the AO made reference u/s 142A(l) to DVO on 29.12.2019 i.e., just

EAST WEST FINVEST INDIA LIMITED,BILASPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPR

In the result, appeal of the assessee company being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

ITA 21/RPR/2018[2014-15]Status: DisposedITAT Raipur14 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Harsh Vijayvargiya, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 131(1)(d)Section 133ASection 143(2)Section 143(3)Section 250Section 68

condone the delay and admit the paper book. (2) The Tribunal may suo motu direct the preparation of a paper book in triplicate by and at the cost of the appellant or the respondent containing copies of such statements, papers and documents as it may consider necessary for the proper disposal of the appeal. (3) The papers referred