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160 results for “condonation of delay”+ Section 249clear

Sorted by relevance

Mumbai375Chennai189Kolkata183Ahmedabad160Delhi157Bangalore145Chandigarh126Hyderabad120Jaipur104Karnataka102Surat75Raipur74Pune64Indore54Lucknow42Visakhapatnam39Cochin37Amritsar29Agra28Panaji28Patna23Cuttack22Rajkot15Guwahati14Nagpur14Jodhpur13Ranchi13Jabalpur9Allahabad8Calcutta8Varanasi6Dehradun6Telangana3Andhra Pradesh1Rajasthan1

Key Topics

Addition to Income51Limitation/Time-bar42Section 14839Condonation of Delay33Section 271(1)(c)28Penalty27Section 24925Section 14425Section 147

THE ACIT, CIRCLE-5, AHMEDABAD vs. M/S REDEX PROTECH P LTD, AHMEDABAD

ITA 462/AHD/2002[95-96]Status: DisposedITAT Ahmedabad07 May 2019

Bench: The Tribunal Against Order Of The Ld.Cit(A)-Xi, Ahmedabad Dated 31.12.2001 Passed For The Asstt.Year 1995- 96. On Receipt Of Notice In The Revenue’S Appeal, The Assessee Has Filed Cross Objection Bearing No.28/Ahd/2002. Ita No.462/Ahd/2002 & Others With Co (Special Bench)

For Appellant: Shri S.N. Soparkar with Shri P.M. Mehta and Shri Parin ShahFor Respondent: Shri O.P. Sharma, CIT-DR
Section 139(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 249(4)Section 255(4)Section 264Section 80I

delay ITA No.462/Ahd/2002 & Others with CO (Special Bench) 6 in filing the appeal is being condoned with a plausible explanation by the assessee, the ld.CIT(A) cannot proceed to decide the appeal on merit. This condition is being provided in sub-section (3) of section 249

Showing 1–20 of 160 · Page 1 of 8

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24
Section 25023
Section 13223
Section 1021

SMT. NEELU SANJAY GUPTA,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-2(2), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

ITA 308/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad28 May 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Suchitra R. Kambleassessment Year : 2013-14 Smt. Neelu Sanjay Gupta, The Dy. Cit, Vs. 9Th Floor, Cambay Grand Hotel, Central Circle-2(2), S.G. Highway, Thaltej, Ahmedabad Ahmedabad-380054 Pan : Adypg 0351 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Abhimanyu Singh Bhati, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 29.02.2024 घोषणा की तारीख /Date Of Pronouncement: 28.05.2024 आदेश/O R D E R Per Annapurna Gupta

For Appellant: Shri Abhimanyu Singh Bhati, ARFor Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 250(6)Section 68

delay in filing of the present appeal, we find, is clearly established by the assessee. Expression “sufficient cause” employed in sub- section 3 of Section 249 of Income-tax Act, which provides powers to the ld. Commissioner to condone

BANYAN & BERRY ALLOYS LTD.,,AHMEDABAD vs. ASSTT. COMMISSIONER OF INCOME TAX (OSD),, AHMEDABAD

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 2009/AHD/2015[2006-07]Status: DisposedITAT Ahmedabad30 Nov 2018AY 2006-07

Bench: Shri Waseem Ahmed & Ms Madhumita Royअपील सं./Ita No.2009/Ahd/2015 "नधा"रण वष"/Asstt. Year:2006-2007

For Appellant: Shri B.R. Popat, A.R
Section 143(3)

condone the delay in filing appeal before the CIT(A). Section 249(2) of the Act contemplates that appeal shall

RADHE FINSEC INDIA LTD.,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

In the result, the appeal filed by the Assessee allowed for statistical purpose

ITA 506/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(1)Section 234A

section 249(3) are not fulfilled, and hence, the appeal is treated as time barred. The learned CIT(Appeals) erred in so holding inspite of the fact that the Appellant had filed an affidavit explaining the reasonability of the cause in delay in filing appeal before him by way of affidavit explaining the circumstances due to which the delay occurred

SHRI NAGIN A VAGHELA,VADODARA vs. THE ACIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

ITA 1562/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri A.P. Singh, CIT-DR & Shri Rignesh Das, Sr. DR
Section 132Section 132(1)Section 153Section 153ASection 158B

delayed return for A.Y. 2011-12 on June 26, 2015, declaring a total income of ₹34,05,800/-. Subsequently, notices under sections 143(2) and 142(1) were issued to the assessee. A detailed questionnaire was sent on August 3, 2015, but the assessee did not comply. The assessee, who derived IT(SS)A Nos.449 & 44/Ahd/2019&2020 & 1562/Ahd/2019 & 270/Ahd/2021 DCIT

SHRI NAGIN A VAGHELA,VADODARA vs. THE DCIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

ITA 270/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri A.P. Singh, CIT-DR & Shri Rignesh Das, Sr. DR
Section 132Section 132(1)Section 153Section 153ASection 158B

delayed return for A.Y. 2011-12 on June 26, 2015, declaring a total income of ₹34,05,800/-. Subsequently, notices under sections 143(2) and 142(1) were issued to the assessee. A detailed questionnaire was sent on August 3, 2015, but the assessee did not comply. The assessee, who derived IT(SS)A Nos.449 & 44/Ahd/2019&2020 & 1562/Ahd/2019 & 270/Ahd/2021 DCIT

TAHERALI ZABUAWALA,VADODARA vs. DCIT, CIRCLE-2(1)(1), VADODARA

The appeal of the assessee is allowed for statistical purposes

ITA 2439/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad20 Feb 2026AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Anil Brahmakshatriya, ARFor Respondent: Shri Yogesh Mishra, Sr. DR
Section 133ASection 249(2)Section 249(3)

249(2) of the Act. The CIT(Appeals) observed that the assessee had not sought condonation of delay in Form No.35 and had also failed to demonstrate any sufficient cause for the delay. After referring to the provisions of section

PRISM INDUSTRIES LIMITED,,BARODA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, BARODA

In the result, both appeals of the assessee are allowed

ITA 1235/AHD/2016[2003-04]Status: DisposedITAT Ahmedabad09 Apr 2018AY 2003-04

Bench: Shri Pramod Kumar & Shri Rajpal Yadavआयकर अपील सं./ Ita Nos. 1235 & 1236/Ahd/2016 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2003-04 वष" Prism Industries Limited, Asst. Commissioner Of Tb-5, Vrundavan Estate, Vs Income-Tax, Pashabhai Park, Race Course Circle-4, Circle, Baroda Baroda Pan : Aabcp 7162 Q Assessee By : Shri Mj Shah, Ar Revenue By : Shri Saurabh Singh, Sr Dr Date Of Hearing : 15/03/2018 Date Of Pronouncement In Court : 10/04/2018 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri MJ Shah, ARFor Respondent: Shri Saurabh Singh, Sr DR
Section 143(3)Section 249(3)Section 271(1)(c)

condonation of delay under Section 249(3) of the Act. Learned CIT(A) has reproduced the explanation of the assessee

PRISM INDUSTRIES LIMITED,,BARODA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, BARODA

In the result, both appeals of the assessee are allowed

ITA 1236/AHD/2016[2003-04]Status: DisposedITAT Ahmedabad09 Apr 2018AY 2003-04

Bench: Shri Pramod Kumar & Shri Rajpal Yadavआयकर अपील सं./ Ita Nos. 1235 & 1236/Ahd/2016 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2003-04 वष" Prism Industries Limited, Asst. Commissioner Of Tb-5, Vrundavan Estate, Vs Income-Tax, Pashabhai Park, Race Course Circle-4, Circle, Baroda Baroda Pan : Aabcp 7162 Q Assessee By : Shri Mj Shah, Ar Revenue By : Shri Saurabh Singh, Sr Dr Date Of Hearing : 15/03/2018 Date Of Pronouncement In Court : 10/04/2018 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri MJ Shah, ARFor Respondent: Shri Saurabh Singh, Sr DR
Section 143(3)Section 249(3)Section 271(1)(c)

condonation of delay under Section 249(3) of the Act. Learned CIT(A) has reproduced the explanation of the assessee

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

ITA 159/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

section 249(3) of the Act. The delay was neither deliberate nor due to negligence but occasioned by genuine circumstances beyond the control of the assessee. Accordingly, the learned CIT(A) ought to have condoned

YOGESH JASHUBHAI PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(4) NOW WARD- 1(2)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

ITA 158/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.158/Ahd/2023, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.159/Ahd/2023, Asst.Year 2011-12 Yogesh Jashubhai Patel, The Income Tax Officer Harivallabh Society बनाम/ Ward-3(4) V/S. Naroda Now Ward-1(2)(1) Opp. Devi Cinema Ahmedabad – 380 051 Ahmedabad – 382 345 "थायी लेखा सं./Pan: Audpp 9058 L (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 06/01/2023 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.158/Ahd/2023:

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 250Section 271(1)(c)

section 249(3) of the Act. The delay was neither deliberate nor due to negligence but occasioned by genuine circumstances beyond the control of the assessee. Accordingly, the learned CIT(A) ought to have condoned

MANJUDEVI R. SOMANI,AHMEDABAD vs. THE INCXOME TAX OFFICER, WARD-11(4), NOW WARD-5(3)(4), AHMEDABAD

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

ITA 386/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad10 Nov 2017AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri Gaurav Nehta, A.RFor Respondent: Shri N. J. Vyas, Sr. D.R
Section 143(3)Section 249

condonation of delay is liable to be rejected. Accordingly, the appeal of the appellant is not maintainable in view of the provisions of Section 249

SHRI DILIP KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2086/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

section 249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal

SHRI MANISH KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2084/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

section 249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal

SHRI PINAKIN KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2087/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

section 249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal

SHRI PINAKIN KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2088/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

section 249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal

SHRI DILIP KUMARPAL SHAH,,VADODARA vs. THE DY. CIT, CIRCLE-2(1)2,, VADODARA

In the result, appeals of the assessees are dismissed

ITA 2085/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad06 May 2019AY 2009-10

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 2083 & 2084/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Manish Kumarpal Shah Dcit, Cir.2(1)(2) Prakash Chemicals Agencies Vs Baroda. Mahajan Lane Raopura, Vadodra 390 002. आयकर अपील सं./ Ita No. 2085 & 2086/Ahd/2017 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dilip Kumarpal Shah Dcit, Cir.2(1)(2) C/O. Trans Indiana Mfg.Co. Vs Baroda. Prakash Chemicals Agencies Mahajan Lane Raopura, Vadodra.

For Appellant: Shri Surendra Modiani, ARFor Respondent: Shri B.L. Meena, Sr.DR
Section 143(3)Section 154Section 50C

section 249 of Income Tax Act, which provides powers to the ld.Commissioner to condone the delay in filing the appeal

ATULKUMAR KIRTILAL SHAH,,AHMEDABAD vs. ITO, WARD-5(3)(1),, AHMEDABAD

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

ITA 2485/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad18 Jun 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rifaur Rahman

For Appellant: NoneFor Respondent: Shri T.C. Meena, Sr.DR
Section 249Section 253Section 5

condonation of delay on page no.2 of the impugned order. With the assistance of the ld.DR we have gone through the explanation given by the assessee. The assessee has pleaded that on account of ill-health, he could not file appeal well in time. We have considered contentions of the assessee. Sub-section (3) of section 249

DHARMESHKUMAR R. TRIVEDI,AHMEDABAD vs. ITO, WARD-5(2)(3), AHMEDABAD

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

ITA 692/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad01 Dec 2021AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed"नधा"रण वष"/ Asstt.Year : 2015-16 Dharmeshkumar R. Trivedi Ito, Ward-5(2)(3) Ahmedabad. 12, Panchvati Society Vs. Panchwati Second Lane Ambawadi, Ahmedabad. Pan : Adqpt 4177 J

For Respondent: Shri Kamlesh Makwana, Sr.DR
Section 143(1)Section 143(2)Section 144Section 249Section 3

condoning the delay and considered the case of the assessee on merit. We find that expression “sufficient cause” employed in sub-section 3 of section 249

RAJENDRA SHAKHARAM BADGUJAR,AHMEDABAD vs. THE ITO, WARD-5(3)(2), AHMEDABAD

In the result, the appeal is allowed for statistical purposes

ITA 1087/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2020-21

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2020-21 Mr.Rajendra Shakharam Badgujar The Ito, Ward-5(3)(2) 42, Jay Raghunath Society Vs. Vejalpur Priya Cinema Road Ahmedabad. Krushnanagar Saijpur Ahmedabad 382 346. Pan : Afupb 1181 J (Applicant) (Responent)

For Appellant: Shri Ritesh Shah, AR
Section 139(4)Section 142(1)Section 143(2)Section 143(3)Section 249(2)Section 249(3)Section 250Section 56(2)(x)Section 69

delay of 206 days vis-à-vis the limitation prescribed under section 249(2). As mentioned in Form-35, the assessee sought condonation