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5 results for “condonation of delay”+ Section 236clear

Sorted by relevance

Karnataka101Chennai86Mumbai84Jaipur45Delhi44Kolkata39Pune36Bangalore36Hyderabad23Nagpur14Lucknow12Varanasi11Indore11Chandigarh10Rajkot10Cuttack8Raipur8Ahmedabad8Allahabad8Guwahati5Surat5Cochin5Agra4Jabalpur3Amritsar3Calcutta2Andhra Pradesh2Visakhapatnam2Rajasthan1Patna1SC1

Key Topics

Section 14810Section 10A5Addition to Income5Section 684Section 143(3)4Section 1474Section 694Reopening of Assessment4Section 254(1)

SHRI, IQBAL AHMED GULAMBHAI ANSARI,VALSAD vs. ITO WARD-2, VALSAD, VALSAD

In the result, appeal of the assessee is allowed

ITA 294/SRT/2019[2010-11]Status: DisposedITAT Surat09 Dec 2021AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Iqbal Ahmed Gulamnabi The Income Tax Officer, Ansari, Ward-2, Valsad. Vs Ayesha Bakery, Dhobi Talav, Shapur Nagar, Valsad. Pan: Aocpa 3493 H Assessee / Appellant Revenue /Respondent

Section 131Section 133(6)Section 143(2)Section 147Section 148Section 254(1)Section 44A

section 131 of the Act. As per the statement of assessee, the expenses for production of Pav (Bakery item), out of 90 kilograms of Maida comes to Rs.2,100/- and the sale consideration on production of 90 kg of Maida is Rs.2,430/-, therefore, the profit of the assessee is Rs.13.58%. The AO, accordingly issued the show the profit

3
Section 133(6)3
Condonation of Delay3
Disallowance2

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

condone the delay in filing of appeal and allow the appeal to be proceeded with on merit. The Grounds of appeal raised by the Revenue read as under: 5. “[1] On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of DCIT, Circle-1(1)(2), Surat Vs. Kejriwal

RUNI IMPEX,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 3(2), SURAT

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

ITA 220/SRT/2024[2011-12]Status: DisposedITAT Surat03 Apr 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.220/Srt/2024 Assessment Year: (2011-12) (Hybrid Processing Hearing) Runi Impex Deputy Commissioner Of Income- 32, Madhav Kung Society, Vs. Tax Circle-3(2), Surat, Aaykar Dabholi Road, Surat-395 004 Bhavan, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aamfr 2340 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 10ASection 143(3)Section 147Section 148Section 250Section 80I

section 80IA(10) r.w.s. 10AA(9) of the Act could be invoked to reduce the inflated profit claimed for deduction u/s 10AA of the Act. By not claiming remuneration and interest to the partners, assessee had inflated profit by way of a collusive arrangement. Keeping in view the facts of the case as discussed above, deduction Rs.1

SHRI RAJU MAGANLAL PATEL,VALSAD vs. INCOME TAX OFFICER, INT. TAXATION, SURAT, SURAT

In the result, the appeal of assessee is allowed

ITA 188/SRT/2023[2011-12]Status: DisposedITAT Surat26 Jun 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Raju Maganlal Patel, I.T.O. C/O-Dinkarbhai T. Patel, Shankar (International Taxation), Vs. Talao, Via-Dungri, Valsad. Surat. Pan No. Auspp 1436 F Appellant/ Assessee Respondent/ Revenue Tara Raju Patel, I.T.O. C/O-Dinkarbhai T. Patel, Shankar (International Taxation), Vs. Talao, Via-Dungri, Valsad. Surat. Pan No. Avdpp 6714 G Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 144Section 147Section 148Section 254(1)Section 69

condoned the delay in filing appeal. The ld. CIT(A) upheld the validity of reopening by referring the decision of Hon'ble Apex Court in Raymond Woolen Mills Ltd. Vs ITO (1999) 236 ITR 34 (SC) wherein it was held that the sufficiency or correctness of the material is not to be considered at the stage of reopening and that

TARA RAJU PATEL,VALSAD vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION, , SURAT

In the result, the appeal of assessee is allowed

ITA 195/SRT/2023[2012-13]Status: DisposedITAT Surat26 Jun 2023AY 2012-13

Bench: Shri Pawan Singh(Virtual Hearing) Raju Maganlal Patel, I.T.O. C/O-Dinkarbhai T. Patel, Shankar (International Taxation), Vs. Talao, Via-Dungri, Valsad. Surat. Pan No. Auspp 1436 F Appellant/ Assessee Respondent/ Revenue Tara Raju Patel, I.T.O. C/O-Dinkarbhai T. Patel, Shankar (International Taxation), Vs. Talao, Via-Dungri, Valsad. Surat. Pan No. Avdpp 6714 G Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 144Section 147Section 148Section 254(1)Section 69

condoned the delay in filing appeal. The ld. CIT(A) upheld the validity of reopening by referring the decision of Hon'ble Apex Court in Raymond Woolen Mills Ltd. Vs ITO (1999) 236 ITR 34 (SC) wherein it was held that the sufficiency or correctness of the material is not to be considered at the stage of reopening and that