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2 results for “condonation of delay”+ Section 56(2)(viib)clear

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Key Topics

Section 2637Section 143(3)2Limitation/Time-bar2

TIKI TAR INDUSTRIES BARODA LTD,VADODARA vs. THE PR. CIT-2, VADODARA

In the result, the appeal of the assessee is allowed as above

ITA 166/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2014-15 Tiki Tar Industries Baroda Ltd. Pr.Cit-2 8Th Floor, Neptune Tower Vs Vadodara. Baroda Productivity Council Alkapuri, Vadodara Pan : Aadct 8382 Q

For Appellant: Shri Akhilendra Pratap Yadav, CIT-DR
Section 143(2)Section 143(3)Section 263Section 263oSection 3

delay in filing the present appeal is accordingly condoned. 8. We shall now proceed to adjudicate the appeal before us on merit. 7 9. The grounds of appeal filed by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate Tribunal) Rules, 1963, as they are a blend of descriptive and argumentative contents.In fact,these

M/S. KOLET RESORT CLUB PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(1)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed

ITA 278/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad01 Oct 2024AY 2015-16

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

For Appellant: Shri P. Murali Mohana Rao, A.RFor Respondent: Shri Prateek Sharma, Sr. D.R
Section 143Section 143(3)

delay in filing the above appeal is hereby condoned considering Covid-19 Pandamic period and the appeal is taken up for hearing. 3. Brief facts of the case are that the assessee company filed its Return of Income for assessment year 2015-16 claiming total loss of Rs.23,02,232/-. The return was taken for limited scrutiny assessment and after