ITAT Delhi Bench
78,275 judgments
SUSHMITA MAZUMDAR,DELHI vs ITO WARD-69(2), DELHI
THE HARYANA STATE COOP LA BOUR & CONSTRUCTION FED L TD,PANCHKULA vs INCOME TAX OFFICER (TDS), KARNAL
Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)
THE HARYANA STATE COOP LA BOUR & CONSTRUCTION FED L TD,PANCHKULA vs INCOME TAX OFFICER (TDS), KARNAL
Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaour Rahman (Accountant Member)
THE HARYANA STATE COOP LA BOUR & CONSTRUCTION FED L TD,PANCHKULA vs INCOME TAX OFFICER (TDS), KARNAL
Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)
DCIT, CC-14, NEW DELHI vs A.P. SECURITAS PVT. LTD, DELHI
the due date specified under sub-section (1) of section 139." • The provision is couched in negative language, signifying a clear prohibition. The Legislature has consciously restricted deductions only to cases of timely filing u/s 139(1). • Extending the benefit to belated returns u/s 139(4) would amount to re-writing the provision and conferring a relief which Parliament has expressly withheld. 2. Explanatory Notes to Finance Act, 2018 The intent of Parliament is further clarified in the
JUGINDER SINGH WADHWA,DELHI vs ACIT CIRCLE-67(1), DELHI
SHRI S RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)
DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs ANIL KUMAR JAIN, DELHI
SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)
SANCHIT KUMAR,DELHI vs ITO WARD-36(1), DELHI
SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)
HASBRO SA,SWITZERLAND vs DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX), CIRCLE 1(1)(1), DELHI, NEW DELHI
GAUTAM CHOPRA,NEW DELHI vs DCIT, JHANDEWALLAN EXTENSION
SUNIL JINDAL,FARIDABAD HARYANA vs DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD, HARYANA
SUNIL JINDAL,FARIDABAD HARYANA vs DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD, HARYANA
SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
SUNIL JINDAL,FARIDABAD HARYANA vs DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD, HARYANA
SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
SUNIL JINDAL,FARIDABAD HARYANA vs DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD, HARYANA
SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
SUNIL JINDAL,FARIDABAD HARYANA vs DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD, HARYANA
SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
SUNIL JINDAL,FARIDABAD HARYANA vs DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD, HARYANA
SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
SUNIL JINDAL,FARIDABAD HARYANA vs DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD, HARYANA
SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)
ARUSHI SURI,NEW DELHI vs ASSESSMENT OFFICER, ASSESSMENT UNIT, NEW DELHI
COLOUR CREATION PVT LTD,DELHI vs ACIT,CIRCLE-4(2), DELHI
SHRISATBEER SINGH GODARA (Judicial Member), SHRI SHRIS.RIFAUR RAHMAN (Accountant Member)