“Section 153(9)”

Section References (mined)Section 153Section 153(9)3 judgments

M/S. ADARSH VIDYA KENDRA TRUST,BENGALURU vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

In the result, appeals of the assessee are allowed

ITA 142/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

erred\nin availing the extended the time limit for conclusion of assessment as\nprovided for under explanation1 (xiii) below the provisions of section 153(9)\nof the act which was introduced by Finance Act, 2022 w.e.f 01.04.2022 and is\nin the context of the provisions of section 12AB ... result": "Allowed", "sections": ["Section 12AB(4)(ii)", "Section 12AA(4)", "Section 143(2)", "Section 142(1)", "Section 13(1)", "Section 11", "Section 12", "Section 153(9)"], "issues": "Whether the cancellation of registration under Section 12AB(4)(ii) of the Income-tax Act, which was introduced by Finance

M/S. AMALA JYOTHI VIDYA KENDRA TRUST ,BENGALURU vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL , BANGALORE

In the result, appeals of the assessee are allowed

ITA 141/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Section 12ASection 143(2)Section 153(9)

SRI.PARAYARUKANDY VETTATH GANGADHARAN,CALICUT vs. THE DCIT CIRCLE-1(1), CALICUT

In the result, the instant appeal by the assessee is dismissed

ITA 157/COCH/2023[2007-08]Status: DisposedITAT Cochin12 Apr 2024AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Dasparayarukandy Vettath Gangadharan Dy. Cit, Circle - 1(1) Kerala Transport Company (Decd., Calicut Vs. Represented By Lrs.) K.T.C. Building, Ymca Calicut 673001 [Pan: Adhpg8318B] (Appellant) (Respondent)

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148Section 149Section 150(1)Section 153Section 2(22)(e)Section 268A

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial