“Section 249(2)(b)”

Section References (mined)Section 249Section 249(2)(b)22 judgments

The decision most relied on for Section 249(2)(b) is 249 ITR 533 (Bom) and CIT(E) v. Audyogik (101 Taxmann.com 247), cited in 22 judgments on BharatTax.

Leading authorities on Section 249(2)(b)

249 ITR 533 (Bom) and CIT(E) v. Audyogik

101 Taxmann.com 247 · 2019 · High Court

citing judgments

Denial of exemption under Section 11 to a charitable trust should be limited to the extent of funds diverted or utilized in violation of Section 13(2)(b) read with Section 13(3) of the Income Tax Act, and not the entire exemption or cancellation of registration.

Judgments citing Section 249(2)(b)

Jayshreeben Nilamkumar Desai, Na vs. Arivs.Income Tax Officer, Ward-3, Navsari

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

ITA 176/SRT/2023[2011-12]Status: DisposedITAT Surat17 Apr 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Jayshreeben Nilamkumar Desai, I.T.O., Saket, New Patel Nagar Society, Chhapra Ward-3, Vs. Road, Navsari. Navsari. Pan No. Ambpd 8733 A Appellant/ Assessee Respondent/ Revenue

Section 144Section 147Section 254(1)

from filing appeal within prescribed time. The assessee lacks due diligence in presenting appeal. The assessee has not fulfilled the requirement of Section 249(2)(b) and 249(3) of the Act. Thus, the delay was not condoned and appeal was dismissed as unadmitted. As recorded 5 Jayshreeben Nilamkumar Desai

Tirupati Inks Ltd., New Delhi vs. DCIT, Circle- 25(1), New Delhi

In the result, the appeal filed by the Assessee stands allowed for statistical purposes

ITA 3448/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Jan 2022AY 2013-14

Bench: Sh. R.K. Panda & Sh. N. K. Choudhry(Through Video Conferencing) Assessment Year: 2013-14 Tirupati Inks Ltd. Vs Dcit 1517, Devika Tower, Circle- 25 (1) 6, Nehru Place, New Delhi New Delhi Pan No. Aaacs2222F (Appellant) (Respondent) Appellant By None Respondent By Shriharpal Singh Kharb, Sr. Dr Date Of Hearing: 06/01/2022 Date Of Pronouncement: 06/01/2022

Section 143Section 143(3)Section 234ASection 249Section 249(2)(b)Section 250(6)Section 271Section 36Section 40A(3)Section 68

issue arise for consideration as to whether the CIT (A) was right in dismissing the Appeal on delay and laches. 8.2 As per Section 249(2)(b) of the Act, the limitation period prescribed for Appeal is 30 days from the date of service of the notice of demand relating ... same along with the Demand Notice was served upon the Assessee on 06.04.2016 and therefore as per section 249 (2) (b) of the Act, the Assessee was supposed to file first appeal before the ld. Commissioner upto 05-05-2016, however the same was filed by the Assessee