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3 results for “condonation of delay”+ Section 197(17)clear

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Karnataka122Chennai71Mumbai69Chandigarh58Bangalore43Delhi42Jaipur26Kolkata22Surat22Lucknow10Varanasi5Cuttack4Ahmedabad3Hyderabad3Jodhpur2Pune2SC2Visakhapatnam2Andhra Pradesh1Rajasthan1Amritsar1Calcutta1Nagpur1Orissa1

Key Topics

Section 143(2)8Section 1476Section 1484Section 1442Section 142(1)2Section 133(6)2Section 143(3)2Reassessment2Addition to Income

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 1022/AHD/2018[1992-93]Status: DisposedITAT Ahmedabad23 Nov 2022AY 1992-93

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Alpesh Parmar, Sr.D.R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234ASection 292BSection 69
2

17 was an appeal against the original order of assessment under the Act, which was passed about 20 years ago, as it was evident that the appeal was against an order of rejection of relief by the assessing authority. Thus, though the Tribunal's view that there was no question of limitation in such cases, was not correct

RAMESHKUMAR G. PATEL,VADODARA vs. THE ITO, WARD-3(1)(5) PRESENT JURISDICTION ITO, WARD-3(1)(2), VADODARA

In the result, the appeal filed by the assessee is allowed

ITA 397/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2013-14
Section 133(6)Section 142(1)Section 144Section 148Section 274

delay is accordingly condoned, albeit with a\ncaution to the assessee to be more vigilant in future proceedings. The appeal\nis admitted for adjudication on merits.\n3.3 Facts of the Case\n3.1 The assessee filed his original return of income for A.Y. 2013–14 on\n29.03.2014 declaring total income of Rs.2,44,950/-. Subsequently, during\nthe course of processing disclosures

KALYAN JEWELS PVT. LTD,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 463/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad18 Feb 2022AY 2009-10

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2009-10 Kalyan Jewells P.Ltd. Ito, Ward-2(1)(2) 49, Super Mall Vs Ahmedabad. Nr.Lal Bungalow, Ahmedabad 380 015 Pan : Aacck 4717 B

For Appellant: Shri P.F. Jain, CAFor Respondent: Shri Urjit Shah, Sr.DR
Section 144Section 147Section 148Section 179(1)Section 234

delay occurred which is prayed to be kindly condoned. 5) On the facts no interest u/s.234-A, 234-B, and 234-D of the Act ought to have been levied.” 5. Brief facts of the case is that the assessee is a private limited company. It has filed its return of income for the Asst.Year 2009-10 on 30.9.2009 declaring income