CIT v. Iqbalpur Cooperative Cane Development Union Ltd.

356 ITR 343Reported decision#17731 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2019.

Judgments citing CIT v. Iqbalpur Cooperative Cane Development Union Ltd.

The ITO, Trivandrum vs. M/S.Perrorkada Service Co-Op Bank Ltd, Trivandrum

In the result, the appeal of the Revenue in I

ITA 47/COCH/2019[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

…R submitted that the delay in completion of audit was not because of any default on the part of the assessee Society. The ld. AR relied on the judgment of the High Court of Uttarakhand in the case of CIT vs. Iqbalpur Cooperative Cane Development Union Ltd. (356 ITR 343) wherein it was held that delay in submitting the audit report in such a situation is a reasonable cause for the purpose of section 273B and penalty under section 271B shall not be imposed. 14.4 According to the Ld. AR, the Tax Audit Report is required to be submitted if it is called for by the Income Tax Officer during the Assessment proceedin…

M/S.Peroorkada Service Co-Op Bank Ltd, Trivandrum vs. The ITO, WD-2(1), Trivandrum

In the result, the appeal of the Revenue in I

ITA 93/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

…R submitted that the delay in completion of audit was not because of any default on the part of the assessee Society. The ld. AR relied on the judgment of the High Court of Uttarakhand in the case of CIT vs. Iqbalpur Cooperative Cane Development Union Ltd. (356 ITR 343) wherein it was held that delay in submitting the audit report in such a situation is a reasonable cause for the purpose of section 273B and penalty under section 271B shall not be imposed. 14.4 According to the Ld. AR, the Tax Audit Report is required to be submitted if it is called for by the Income Tax Officer during the Assessment proceedin…

M/S.Perrorkada Service Co-Op Bank Ltd, Trivandrum vs. The ITO, Trivandrum

In the result, the appeal of the Revenue in I

ITA 563/COCH/2018[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

…R submitted that the delay in completion of audit was not because of any default on the part of the assessee Society. The ld. AR relied on the judgment of the High Court of Uttarakhand in the case of CIT vs. Iqbalpur Cooperative Cane Development Union Ltd. (356 ITR 343) wherein it was held that delay in submitting the audit report in such a situation is a reasonable cause for the purpose of section 273B and penalty under section 271B shall not be imposed. 14.4 According to the Ld. AR, the Tax Audit Report is required to be submitted if it is called for by the Income Tax Officer during the Assessment proceedin…

M/S.Peroorkada Service Co-Op Bank Ltd, Trivandrum vs. The ITO, WD-2(1), Trivandrum

In the result, the appeal of the Revenue in I

ITA 400/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Jun 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

…R submitted that the delay in completion of audit was not because of any default on the part of the assessee Society. The ld. AR relied on the judgment of the High Court of Uttarakhand in the case of CIT vs. Iqbalpur Cooperative Cane Development Union Ltd. (356 ITR 343) wherein it was held that delay in submitting the audit report in such a situation is a reasonable cause for the purpose of section 273B and penalty under section 271B shall not be imposed. 14.4 According to the Ld. AR, the Tax Audit Report is required to be submitted if it is called for by the Income Tax Officer during the Assessment proceedin…

M/S.Perrorkada Service Co-Op Bank Ltd, Trivandrum vs. The ITO, Trivandrum

In the result, the appeal of the Revenue in I

ITA 141/COCH/2017[2013-14]Status: DisposedITAT Cochin26 Jun 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 194A(3)(viia)Section 195Section 263Section 40Section 40A(3)Section 80P

…R submitted that the delay in completion of audit was not because of any default on the part of the assessee Society. The ld. AR relied on the judgment of the High Court of Uttarakhand in the case of CIT vs. Iqbalpur Cooperative Cane Development Union Ltd. (356 ITR 343) wherein it was held that delay in submitting the audit report in such a situation is a reasonable cause for the purpose of section 273B and penalty under section 271B shall not be imposed. 14.4 According to the Ld. AR, the Tax Audit Report is required to be submitted if it is called for by the Income Tax Officer during the Assessment proceedin…

CIT v. Iqbalpur Cooperative Cane Development Union Ltd. (356 ITR 343) — Cited in 5 Judgments | BharatTax