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8 results for “condonation of delay”+ Section 271Gclear

Sorted by relevance

Karnataka21Delhi12Bangalore11Ahmedabad8Kolkata5Chennai2Mumbai2SC1Guwahati1

Key Topics

Section 271D12Section 27I12Section 269S10Penalty8Section 1446Section 576Section 686Section 226Section 234B

DCIT, CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

In the result, the appeals filed by the Revenue are hereby dismissed

ITA 1932/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 269SSection 271DSection 271ESection 273BSection 3Section 56

271G, 1[section 271GA,J 2[section 271GB,] section 271H, 3 section 271-1], 4[section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 2728 or sub- section (1) or sub-section (1A) of section 272BB or sub-section sub-section

6
Exemption6
Deduction6
Addition to Income6

DCIT CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

In the result, the appeals filed by the Revenue are hereby dismissed

ITA 1933/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 269SSection 271DSection 271ESection 273BSection 3Section 56

271G, 1[section 271GA,J 2[section 271GB,] section 271H, 3 section 271-1], 4[section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 2728 or sub- section (1) or sub-section (1A) of section 272BB or sub-section sub-section

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1029/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2771/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2772/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1030/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1031/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1032/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

condoned by Ld. CIT(A) in his order). The assessee himself has not availed legal remedy available to it within stipulated time frame and hence now cannot take a plea that Ld. CIT(A) has not passed order within reasonable time, when such delay in passing of order was occasioned by the assessee. 53. In the result Ground