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3 results for “condonation of delay”+ Section 234Aclear

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Key Topics

Section 143(1)9Section 1544Section 684Section 903

AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, BENGALURU

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

ITA 88/AGR/2024[2015-16]Status: DisposedITAT Agra17 Jan 2025AY 2015-16

Bench: : Shri Ramit Kocharassessment Year: 2015-16

Section 139(4)Section 143(1)Section 164(1)Section 234Section 249(2)

section 164(1) of the Act, but the CPC applied MMR and raised demand against the assessee. It was submitted that there was delay of 2176 days in filing appeal before the ld. CIT(Appeals) beyond the time prescribed u/s 249(2), as the assessee was not having knowledge of the intimation/order of the CPC dated 19.10.2017 raising demand against

ANAND KUMAR JAIN,AGRA vs. INCOME TAX OFFICER, WARD-1(1)(1), AGRA

In the result, appeal filed by the assessee is allowed

ITA 345/AGR/2025[2017-2018]Status: DisposedITAT Agra20 Feb 2026AY 2017-2018

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Anand Kumar Jain Vs. Income-Tax Officer, 30/41, Chhipitola Ward-1 (1)(1), Agra Agra Pan :Aarpj3189L (Appellant) (Respondent) Assessee By Shri Gaurav Goyal , Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 20.02.2026 Order

Section 115BSection 143(2)Section 44ASection 68

delay is condoned. 3. Brief facts of the case are, the assessee filed his return of income on 15.01.2018 declaring total income of Rs. 3,46,660/-. The case of the assessee was selected for scrutiny. Accordingly, notice u/s 143(2) and 142(1) were issued and served on the assessee. The assessee as claimed, remained engaged as a scrap

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

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

ITA 195/AGR/2024[AY 2018-19]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 234ASection 90

section 234A, 234B, 234C of the Act. 6. That each of the above mentioned grounds are without prejudice to one another and the appellant craves leave to add/amend to the grounds in interest of justice at any time before the disposal of the appeal.” 3. Brief facts of the case are that the assessee filed her return of income