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6 results for “condonation of delay”+ Section 127(2)(a)clear

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Key Topics

Section 2504Limitation/Time-bar4Section 11(1)(d)3Section 143(3)2Section 194J2Section 194C2Section 201(1)2Addition to Income2TDS

UMIYAJI STEEL INDUSTRIES,RAJKOT vs. THE INCOME TAX OFFICER, WARD-1(1)(1), RAJKOT

The appeal is DISMISSED

ITA 183/RJT/2025[2015-16]Status: HeardITAT Rajkot14 Aug 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

For Appellant: Shri Samir Bhuptani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 250

127, Plot No. 68, Nr. Tulsi Aayakar Bhavan, Race Course Ring . Forge, SIDC Main Road, Road, Veraval (Shapar) – 360024 Rajkot – 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFU1336R (Appellant) (Respondent) Appellant by : Shri Samir Bhuptani, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR : 13/08/2025 Date of Hearing Date of Pronouncement : 14/08/2025 आदेश / O R D E R PER DINESH

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

2
ITA 49/RJT/2021[2014-15]Status: DisposedITAT Rajkot19 Apr 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 194CSection 194JSection 201(1)Section 250

section 250 of the Income Tax Act, 1961; in short “the Act”. I.T.A Nos. 49 & 50 /Rjt/2021 A.Y. 2014-15 & 2015-16 Page No 2 Friends Salt Works & Allied Industry vs. DCIT (TDS) 2. Since common issues are involved for both the years under consideration, both the appeals are being taken up together. We shall first take up the appeal

M/S. FRIENDS SALT WORKS & ALIED INDUSTRIES,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE , RAJKOT

The appeal of the assessee is allowed for assessment year

ITA 50/RJT/2021[2015-16]Status: DisposedITAT Rajkot19 Apr 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 194CSection 194JSection 201(1)Section 250

section 250 of the Income Tax Act, 1961; in short “the Act”. I.T.A Nos. 49 & 50 /Rjt/2021 A.Y. 2014-15 & 2015-16 Page No 2 Friends Salt Works & Allied Industry vs. DCIT (TDS) 2. Since common issues are involved for both the years under consideration, both the appeals are being taken up together. We shall first take up the appeal

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

condoning it or taking part in it. Further down he said: " It is merely taxing the individual with reference to certain facts. It is not a partner or a sharer in the illegality." That crime is not a business is also recognised in F. A. Lindsay, A. E. Woodward and W. Hiscox v. The Commissioners of Inland Revenue

SHRI OSHAM JAIN TEMPLE TRUST, RAJKOT,AT . PATANVAV, TALUKA DHORAJI, DIST. RAJKOT vs. THE CIT-(EXEMPTIONS), AHMEDABAD, AHMEDABAD

In the result, the matter is being set-aside to the file of the CIT(E) with the aforesaid directions

ITA 116/RJT/2021[2015-16]Status: DisposedITAT Rajkot23 Aug 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Darshak Thakkar, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 11Section 11(1)(d)Section 143(3)Section 263

2,66,15,497/- during the course of assessment proceedings. Accordingly, the Assessment Order was set-aside on the ground that in the assessment Shri Osham Jain Temple Trust vs. CIT(E) Asst.Year –2015-16 proceedings, the Assessing Officer completed the assessment without examining the issue of corpus donation and allowing deduction under Section

SHRI SUBIR YUDHISTHIR DAS,BELAPUR, THANE (MAHARASTRA) vs. THE CIT(A)-13, AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 19/RJT/2022[2012-13]Status: DisposedITAT Rajkot09 Jun 2023AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Kushiram Jadhvani, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 246ASection 271

2. During the course of assessment we have provided all the relevant submission to the Ld. A.O. 3. The Appellant is an individual, NRI staying in Abu Dhabi, UAE since 2008 holding UAE Residence Visa. Having NRI status in the A.Y. 2012-13, the Appellant was not having any source of Income in India during the Financial Year