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6 results for “condonation of delay”+ Section 200clear

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Patna481Mumbai181Chennai159Pune114Delhi111Jaipur81Bangalore74Hyderabad70Kolkata60Nagpur60Raipur56Surat40Ahmedabad31Chandigarh28Panaji19Dehradun19Cochin19Lucknow18Indore18Visakhapatnam16Rajkot10Agra8Amritsar8Guwahati7SC6Cuttack4Jodhpur3Allahabad2Jabalpur2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

MESSRS MELA RAM & SONS vs. THE COMMISSIONER OF INCOME-TAX,PUNJAB

- 0Supreme Court21 Feb 1956
For Respondent: THE COMMISSIONER OF INCOME-TAX,PUNJAB
Section 31

condonation and dismissed at the hearing on the ground of limitation, it would not be under section 31, because the scheme of the Act contemplated that an order to be passed under that section must relate to the merits of the assessment. It is on this decision that the judgment under appeal is based It may be mentioned that

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

C.A. No.-005114-005114 - 2007Supreme Court25 Mar 2009
Section 133ASection 192(1)Section 201(1)
Section 9(1)(ii)

200.” Penalty for Failure to Deduct Tax at Source: “Section 271C: (1) If any person fails to – (a) Deduct the whole or any part of the tax as required by or under the provisions of Chapter XVII-B; or (b) Pay the whole or any part of the tax as required by or under, - (i) Sub-section (2) of section

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

C.A. No.-004475-004475 - 2025Supreme Court28 Mar 2025

Bench: HON'BLE THE CHIEF JUSTICE

Delay condoned in Special Leave Petition arising out of Diary No.32623 of 2024. Leave granted in all the Special Leave Petitions. 2. The issue involved in this batch of appeals is, whether, the imported goods is to be treated as Base Oil as claimed by the appellants or High Speed Diesel (HSD) as Digitally signed by ARJUN BISHT Date

COMMNR. OF CENTRAL EXCISE, DELHI vs. M/S. SANDAN VIKAS (I) LTD

Appeal stands disposed of with

C.A. No.-009730-009730 - 2003Supreme Court01 Jul 2015

condoning the delay in filing the appeal. In view thereof, we are of the opinion that the matter needs to be heard by a three-Judge Bench. Ordered accordingly. The Registry is directed to obtain necessary instruction in this regard from Hon’ble the Chief Justice of India for listing of this matter before a three-Judge Bench

COMMISSIONER OF CENTRAL EXCISE ETC. vs. M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC

C.A. No.-006703-006710 - 2009Supreme Court13 Apr 2018

Bench: Us.

Section Note 2 to Section VI, no other classification is permissible. By consideration of the materials placed on record and also applying the 'Common Parlance Test', coconut oil packed in small sachets/containers 67 understood in the market by dealers/consumers as 'Hair Oil' is classifiable under Chapter 33, tariff item 33 05. In the case of MAIPL, 'Coconut Oil' packed

COMMISSIONER OF CENTRAL EXCISE vs. M/S. MADHAN AGRO INDUSTRIES (I) PVT. LTD

C.A. No.-001766-001766 - 2009Supreme Court13 Apr 2018

Bench: Us.

Section Note 2 to Section VI, no other classification is permissible. By consideration of the materials placed on record and also applying the 'Common Parlance Test', coconut oil packed in small sachets/containers 67 understood in the market by dealers/consumers as 'Hair Oil' is classifiable under Chapter 33, tariff item 33 05. In the case of MAIPL, 'Coconut Oil' packed