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8 results for “condonation of delay”+ Section 153clear

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Key Topics

Section 1534Section 143(1)(a)4Search & Seizure4Section 260A3Section 1323Section 153(3)(ii)3Addition to Income2Limitation/Time-bar2

Principal Commissioner of Income Tax vs. Sri Nama Nageshwar Rao

ITTA/23/2021HC Telangana09 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 132Section 132(4)Section 153ASection 260A

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals under Section 260A

GVPR Engineers Limited vs. The Dy. Commissioner of Income Tax

Accordingly, the appeal fails on consideration and dismissed

ITTA/242/2022
HC Telangana
23 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023 Appearance : Mr. Tilak Mitra, Adv. …For Appellant.

Section 153Section 153(3)(ii)Section 260A

condone the delay in filing the appeal. Accordingly, the application is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, (the Act), is directed against the order dated 22.1.2020 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata (the Tribunal) in ITA/2390/Kol/2018 relating to the assessment year 1995-96 the revenue

Serene Country Owners welfare Association vs. Income Tax Officer

ITTA/155/2018HC Telangana20 Jan 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

Section 132Section 144Section 153Section 153B

delay is condoned. I.A. No.9 of 2019 is allowed. ITA No.155 of 2018 2. The present appeal by the Revenue challenges an order dated 16th May, 2018 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack (ITAT) in IT(SS) A Nos.32 to 37/ CTK/2018 for the Assessment Years (AYs) 2009-10 to 2015-16. The questions sought

Commissioner of Income tax-V, vs. Sri Ravinder Singh Arora (PAN ABQPA4166N)

The appeals are dismissed and the pending cross objections are disposed

ITTA/367/2013HC Telangana27 Aug 2013
Section 153Section 153C

delay of 50 days in re-filing the appeals is condoned. ITA Nos. 365, 366, 367, 368, 371 & 372 of2013 Page of 6 2. The applications are disposed of ITA No.365/2013 ITA No.366/2013 & CM No.23640/2015 ITA No.367/2013 & CM No.23644/2015 ITA 368/2013 & CM No.23646/2015 ITA No.371/2013 & ITA No.372/2013 & CM No.23642/2015 3. The question framed in the present appeals by the order

EVEREST ORGANICS LTD vs. THE COMMISSIONER OF I.T., HYDERABAD

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

condone the delay of the proceedings which is not before it as limitation for framing of reassessment order section 147/143(3) which, in terms of section 153 of the Act (as then applicable ) lapsed on 31.03.1997. 74. The Supreme Court in Popat Bahiru Govardhane v. Land Acquisition Officer29, held thus : 16. It is a settled legal proposition that

C. SANYASI RAJU vs. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, VIZAG.

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

condone the delay of the proceedings which is not before it as limitation for framing of reassessment order section 147/143(3) which, in terms of section 153 of the Act (as then applicable ) lapsed on 31.03.1997. 74. The Supreme Court in Popat Bahiru Govardhane v. Land Acquisition Officer29, held thus : 16. It is a settled legal proposition that

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

condone the delay of the proceedings which is not before it as limitation for framing of reassessment order section 147/143(3) which, in terms of section 153 of the Act (as then applicable ) lapsed on 31.03.1997. 74. The Supreme Court in Popat Bahiru Govardhane v. Land Acquisition Officer29, held thus : 16. It is a settled legal proposition that

M/s.GVK Petro Chemicals Private Limited,(Novo Resins AND vs. The Deputy Commissioner of Income Tax,

ITTA/8/2005HC Telangana05 Jul 2012
Section 143(1)(a)

condone the delay of the proceedings which is not before it as limitation for framing of reassessment order section 147/143(3) which, in terms of section 153 of the Act (as then applicable ) lapsed on 31.03.1997. 74. The Supreme Court in Popat Bahiru Govardhane v. Land Acquisition Officer29, held thus : 16. It is a settled legal proposition that