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3 results for “condonation of delay”+ Section 69Bclear

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Mumbai28Jaipur21Surat21Chennai17Delhi16Chandigarh14Rajkot12Kolkata11Bangalore11Hyderabad11Pune8Ahmedabad7Dehradun6Visakhapatnam3Guwahati3Indore2SC2Cochin2Amritsar2Lucknow1Jodhpur1

Key Topics

Section 143(3)4Section 2504Addition to Income3Section 250(6)2Section 69A2Cash Deposit2Natural Justice2

SRILAKSHMI DEVIREDDY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

ITA 428/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam19 Feb 2026AY 2017-18
Section 139(4)Section 142(1)Section 143(3)Section 250Section 250(6)Section 69A

69B, section 69C or section 69D was\nenhanced from 30% to 60%, was applicable only to the transactions from 01.4.2017 and\ncould not be applied retrospectively. The Ld.AR submitted that the Tribunal in its\naforesaid orders had specifically observed that the higher rate of tax @60% under\nsection 115BBE of the Act was applicable only w.e.f. A.Y.2018-19.\nPage

GANESH KUMAR PAIDI,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

Appeal is allowed in terms of our aforesaid observations

ITA 135/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam26 Aug 2025AY 2017-18

Bench: Us:

Section 115BSection 143(3)Section 250

condone the delay involved in the filing of the present appeal. 7. Succinctly stated, the assessee had filed his return of income for A.Y. 2017-18 on 31.07.2017, declaring an income of Rs. 7,21,890/-. Thereafter, the case of the assessee was selected for scrutiny of assessment u/s 143(2) of the Act. 8. During the course of assessment

VALLABHAI PATEL KOTTAPALLI,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

ITA 372/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam19 Sept 2025AY 2017-18
Section 143Section 147Section 250Section 250(6)

condone the delay and proceed to decide the\npresent appeal on merits.\n4.\nIn this appeal, the assessee has raised following grounds of appeal: -\n\"1.\nThat on the facts and circumstances of the case and in law, the\norders passed u/s 147 r.w.s.144 02-12-2019 of the IT Act, 1961, dt. 02-12-\n2019, that was confirmed