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4 results for “condonation of delay”+ Penny Stockclear

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Key Topics

Section 1479Section 1486Section 142(1)4Section 2503Penny Stock3Reopening of Assessment3Addition to Income3Limitation/Time-bar3Condonation of Delay

BABUBHAI KANJIBHAI SAKARIYA LEGAL HEIR OF LATE SMT. UJIBEN KANJIBHAI SAKARIYA,JETPUR vs. ITO WARD 1(2)(1), RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

ITA 185/RJT/2025[2016-17]Status: DisposedITAT Rajkot04 Nov 2025AY 2016-17
Section 147

delay is condoned in filing the\nappeal.\nPage 3 of 21\nITA No.185/RJT/2025\nBabubhai Kanjibhai Sakariya L/h of Late Smt. Ujiben Kanjibhai Sakariya\n6. Brief facts, as discernible from the orders of lower authorities are that the\nassessee Ujiben Kanjibhai Sakariya (PAN-GDQPS7714N) being an\nindividual filed its return of income for the assessment year (A.Y.) 2016-17,\ndeclaring total

SAPNA NAINESH JATANIA,RAJKOT vs. INCOME TAX OFFICER, WARD 1(4), DWARKA, DWARKA

In the result, appeal filed by the assessee, in ITA No

ITA 469/RJT/2025[2011-12]Status: DisposedITAT Rajkot24 Nov 2025AY 2011-12

Bench: Dr. Arjun Lal Saini

3
Section 1442
Section 692
Section 120(5)2
For Appellant: Shri Chetan Agarwal, Ld. AR
For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 120(5)Section 142(1)Section 144Section 147Section 148Section 250Section 69

condone the delay in both appeals. 3. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.449/RJT/2025, for assessment Year 2012-13, have been taken into

SAPNA NAINESH JATANIA,RAJKOT vs. INCOME TAX OFFICER, WARD 1(1), JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA No

ITA 449/RJT/2025[2012-13]Status: DisposedITAT Rajkot24 Nov 2025AY 2012-13

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 120(5)Section 142(1)Section 144Section 147Section 148Section 250Section 69

condone the delay in both appeals. 3. Since, the issues involved in all the appeals are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No.449/RJT/2025, for assessment Year 2012-13, have been taken into

JITENDRABHAI DEVAJIBHAI BODAR,RAJKOT vs. INCOME TAX OFFICER, WARD-2(1)(1), RAJKOT, RAJKOT

In the result, the appeal is dismissed as not admitted”

ITA 549/RJT/2025[2013-14]Status: DisposedITAT Rajkot10 Mar 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Digant Kiyada, Ld. AR
Section 142(1)Section 147Section 148Section 234ASection 250Section 271(1)(b)

penny stock company be not treated as unexplained investment and entire amount be not treated as your income from undisclosed sources for the year under consideration. The AO computed total income of the assessee, are as under: 1. ITR filed against notice u/s 148 dt. 20.03.2020 Not filed Page 3 of 5 Jitendrabhai D. Bodar 2 Addition u/s representing unexplained