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2 results for “condonation of delay”+ Section 246Aclear

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Delhi167Indore89Pune77Chennai70Mumbai67Raipur50Bangalore46Panaji32Cochin25Kolkata22Chandigarh17Nagpur13Hyderabad12Patna11Jaipur11Visakhapatnam10Amritsar9Ahmedabad8Lucknow5Jodhpur3Cuttack3Agra2Surat2Dehradun2Karnataka1Rajkot1Telangana1Varanasi1Guwahati1Jabalpur1Allahabad1

Key Topics

Section 2638Section 270A3Section 1473Section 271(1)(c)2Section 2752Section 246A2Addition to Income2Limitation/Time-bar2

ALPESH UMESHCHANDRA,SURAT vs. ITO WARD-1(2) (1), SURAT

The appeal of the assessee is allowed

ITA 816/SRT/2025[2016-2017]Status: DisposedITAT Surat06 Apr 2026AY 2016-2017

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Respondent: Shri Mukesh Jain, CIT-DR
Section 147Section 246Section 246ASection 253Section 263Section 270(1)(c)Section 270ASection 271(1)(c)Section 275Section 68

delay is condoned. 5. The Ld. DR relied upon the assessment order and the order passed under Section 263 of the Act. The Ld. DR further submitted that as per Section 275 no order imposing of penalty under Chapter 21 shall be passed in case where the relevant assessment order other order is subject matter of an appeal

DIPTI DIVYESH MODI,SURAT vs. ITO, WARD 1(3)(6), SURAT, SURAT

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

ITA 9/SRT/2023[2011-12]Status: DisposedITAT Surat25 Apr 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Dipti Divyesh Modi, I.T.O., 452/453, Avadh Vice-Roy Sarthana Ward-1(3)(6), Vs. Jakatnaka, Surat-395006. Surat. Pan No. Amypm 3762 H Appellant/ Assessee Respondent/ Revenue

Section 246ASection 254(1)

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 11/11/2022 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal