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6 results for “condonation of delay”+ Section 271Bclear

Sorted by relevance

Chennai87Cochin41Jaipur29Pune24Hyderabad22Karnataka21Delhi19Bangalore17Mumbai16Lucknow16Kolkata16Ahmedabad14Amritsar12Visakhapatnam9Indore9Guwahati7Rajkot6Raipur4Allahabad4Chandigarh3Patna3Jabalpur2SC1Dehradun1

Key Topics

Section 271B10Section 1489Section 69A8Penalty6Addition to Income6Section 143(3)5Section 1475Section 142(1)5Undisclosed Income5

SHREE KARMAL KOTADA JUTH SEVA SAHAKARI MANDALI LIMITED,RAJKOT vs. INCOME TAX OFFICE WARD 1(2)(1), RAJKOT

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

ITA 328/RJT/2024[2009-2010]Status: DisposedITAT Rajkot18 Mar 2025AY 2009-2010

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./ Ita No.328/Rjt/2024 िनधा"रणवष" / Assessment Year: (2009-10) (Hybrid Hearing) Shree Karmal Kotadajuth Seva Vs. The Ito Ward-1(2)(1), Rajkot. Sahakarimandali Limited. Karmal Kotada, Rajkot.

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld. Sr. (DR)
Section 142(1)Section 144Section 147Section 148Section 271B

section 271B of the Income tax Act.” 3. When the matter was called for hearing, the learned Counsel for the assessee, at the outset submitted that the appeal has been filed by the assessee belatedly. The learned Counsel adverted our attention to the affidavit filed in this regard citing reasons for condonation of delay

Section 133(6)4
Reopening of Assessment4
Section 1443

SEASTEM LIMITED,JAMNAGAR vs. ACIT CIR - 1,, JAMNAGAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 334/RJT/2024[2017-2018]Status: DisposedITAT Rajkot09 Jul 2025AY 2017-2018

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 334/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Seastem Limited, Jamnagar Vs. Acit, Cir-1, Jamnagar 1 Avani Appartment, - Sarusection Road Income Tax Office, Jamnagar – 361001 Jamnagar - 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahcs9428G (Appellant) (Respondent) Appellant By : Shri Chetan Agarwal, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24/04/2025 Date Of Pronouncement : 09/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 144Section 250Section 251Section 271B

271B is a deterrent provision and must be read construed and implemented as such. In view of the facts discussed above and the provisions of law, the appellant has failed to bring on record any cogent reason which is reasonable enough to make his case an exception. Accordingly, I see no reasons to interfere with the order

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2(1) (2) RAJKOT, RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 76/RJT/2024[2014-15]Status: DisposedITAT Rajkot07 Jan 2025AY 2014-15

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

271B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Since in these four appeals, filed by the assessee, the identical and similar issues are involved, hence, all these appeals are clubbed and ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 2 heard together and a consolidated order is being passed for the sake

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2(1) (2) , RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 75/RJT/2024[2013-14]Status: DisposedITAT Rajkot07 Jan 2025AY 2013-14

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

271B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Since in these four appeals, filed by the assessee, the identical and similar issues are involved, hence, all these appeals are clubbed and ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 2 heard together and a consolidated order is being passed for the sake

SHRI VISHAL MEHTA ,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 77/RJT/2024[2015-16]Status: DisposedITAT Rajkot07 Jan 2025AY 2015-16

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

271B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Since in these four appeals, filed by the assessee, the identical and similar issues are involved, hence, all these appeals are clubbed and ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 2 heard together and a consolidated order is being passed for the sake

SHRI VISHAL MEHTA,RAJKOT vs. THE ITO WARD-2 (1) (2), RAJKOT, RAJKOT

Appeals of the assessee are allowed for statistical purposes, in above terms

ITA 74/RJT/2024[2012-13]Status: DisposedITAT Rajkot07 Jan 2025AY 2012-13

Bench: Dr. Arjun Lal Sainiand Shri Dinesh Mohan Sinhaआयकर अपीलसं/.Ita No.74 To 77/Rjt/2024 "नधा"रण वष"/ Assessment Years: (2012-13 To 2015-2016) Vishal Mehta Income Tax Officer, बनाम Pravin Chamber, 1St Floor, Ward-2(1)(2), Rajkot Kothariya Naka Soni Bazar, Vs. Rajkot-360 001 Pan/Gir No.Ahtpm 7247 B "थायीलेखासं /. जीआइआरसं /. (अपीलाथ"/Appellant) .. (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar & Shri Brijesh Parekh, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr & Shri Abhimanyhu Singh, Sr-Dr

For Appellant: Shri Chetan Agarwal, AR &For Respondent: Shri Sanjay Punglia, CIT-DR &
Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 271BSection 69A

271B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Since in these four appeals, filed by the assessee, the identical and similar issues are involved, hence, all these appeals are clubbed and ITA Nos.74-77/Rjt/2024 (AYs-12-13 to 15-16) Vishal Mehta 2 heard together and a consolidated order is being passed for the sake