Search: condonation of delay

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Section 50C(5)3 Section 143(3)2 Section 50C2

LALJIBHAI PARSHOTTAMBHAI GAUDANI,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHEMDABAD

ITA 1238/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad13 Jan 2026AY 2012-13

Bench: Ms. Suchitra Raghunath Kamble & Shri Narendra Prasad Sinhaassessment Year:2012-13

Section 143Section 143(3)Section 148Section 2(47)(v)Section 27(1)(c)Section 50CSection 50C(5)Section 53A

delay in filing the appeal is condoned. 3. The brief facts of the case are that the assessee had filed his return of income for the A.Y. 2012-13 on 22.03.2013 declaring income of Rs.22,44,370/-. The Assessing Officer had subsequently received an information that assessee had sold a land on 08.07.2011 for consideration of Rs.14