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2 results for “condonation of delay”+ Section 54Bclear

Sorted by relevance

Chandigarh54Indore22Pune9Delhi8Bangalore8Surat8Ahmedabad6Jaipur5Mumbai5Chennai4Hyderabad3Nagpur3Agra2Rajkot2Patna1Amritsar1Punjab & Haryana1Raipur1SC1Kolkata1A.K. SIKRI N.V. RAMANA1Calcutta1

Key Topics

Section 54B8Section 1444Section 271(1)(c)4Section 2502Section 1472Section 1482Long Term Capital Gains2Deduction2Penalty2Addition to Income

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)(1), FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 259/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

delay of about 263 days in both the above said appeals stand condoned. ITA No. 260/Agr/2025: 2 | P a g e ITA No. 260 & 259/Agr/2025 4. Briefly stating, the facts are that the assessee did not file any return of income for the year under consideration. Based on the documents/information gathered from AIR filer, the Assessing Officer noticed that during

2

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 260/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

delay of about 263 days in both the above said appeals stand condoned. ITA No. 260/Agr/2025: 2 | P a g e ITA No. 260 & 259/Agr/2025 4. Briefly stating, the facts are that the assessee did not file any return of income for the year under consideration. Based on the documents/information gathered from AIR filer, the Assessing Officer noticed that during