“Section 30(1)”

Section References (mined)Section 30Section 30(1)2 judgments

RAJESH AGARWAL,VIDHYADHARA NAGAR JAIPUR vs. INCOME TAX OFFICER WD 4(1), ITO JAIPUR

ITA 22/JPR/2024[2014-15]Status: DisposedITAT Jaipur19 Feb 2024AY 2014-15

For Appellant: Shri C.M. Batwara (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 143(2)Section 143(3)Section 249(2)Section 68Section 69C

wrong, in\nthe view taken by their Lordships of the Supreme Court, his\norder must be held to be an order under section 30(1) and not\nan order under section 31.\nIt was, therefore, to be held that the order by the AAC refusing to\nadmit the appeal ... ground that it was not presented within\ntime was an order under section 30(1) of the 1922 Act, and that\nsince it was an order under section 30(1), no appeal lay the\nTribunal against that order.\nAs no appeal lay to the Tribunal under section 33, the Tribunal

M/S PODDAR FININ CONSULTANCY P. LTD.,MUMBAI vs. ITO WARD-7(3)(1), MUMBAI

In the result, the appeal filed by the assessee is hereby dismissed

ITA 1860/MUM/2020[2012-13]Status: DisposedITAT Mumbai07 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 1860/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Poddar Finin Consultancy बिधम/ Ito Ward Pvt. Ltd. Maharashtra-410206. Vs. 4A/B, Ground Floor, Tk Industries Estate, Sitaram Palturam Murai Marg, Mumbai- 400015. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcp3938D (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Revenue By: Shri R. A. Dhyani (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/03/2022 घोषणा की तारीख /Date Of Pronouncement: 07/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 06.08.2020 Passed By The Commissioner Of Income Tax (Appeals)- Thane [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2012-13. 2. The Assessee Has Raised The Following Grounds: - “1) The Assessment Order Passed By The Id. Assessing Officer (Ao) Is Invalid & Bad In Law. 2) (A) The Id. Commissioner Of Income Tax (Appeals) [Cit(A)] Erred In Law & Facts In Confirming The Action Of The Ld. Assessing Officer

For Appellant: NoneFor Respondent: Shri R. A. Dhyani (Sr. AR)

Section 143(2)Section 35DSection 56(2)Section 56(2)(viib)Section 68

case he was not satisfied and refused the application under section 27 of 1922 Act, an appeal the AAC was provided under section 30(1) of 1922 Act. ITA. No.1860/Mum/2020 A.Y. 2012-13 8.6 Hon'ble Court have further observed that By the Amending Act of 1939 an appeal ... other against an order passed under section 27 of 1922 Act (refusing to make a fresh assessment). An assessee may under section 30(1) of 1922 And appeal a an order of refusal to make a fresh assessment under section 27 of 1922 Act but where the ITO has made