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6 results for “condonation of delay”+ Section 13(2)(h)clear

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Key Topics

Section 15410Section 143(1)6Section 36(1)(va)5Section 272A(2)(k)5Penalty5TDS5Rectification u/s 1545Section 139(1)2Section 2(24)(x)

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

h) The ld. Sr. DR then submitted in his written submissions that considering the above background , the law has now been amended by Finance Act, 2021, wherein amendments were made to provisions of Section 36(1)(va) and 43B, wherein Explanations have been added to clarify that provision of Section 43B has no applicability and deemed never to have applied

2

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE OFFICE, MINES DIVISION, ALLAHABAD,ALLAHABAD vs. JCIT(TDS), ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 178/ALLD/2018[2008-09]Status: DisposedITAT Allahabad02 Dec 2020AY 2008-09

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE,ALLAHABAD vs. JOINT COMMISSIONER OF INCOME TAX (TDS), , ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 179/ALLD/2018[2009-10]Status: DisposedITAT Allahabad02 Dec 2020AY 2009-10

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE OFFICE, MINES DIVISION,ALLAHABAD vs. JOINT COMMISSIONER OF INCOME TAX (TDS), ALLAHABAD RANGE, ALLAHABAD, ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 180/ALLD/2018[2010-11]Status: DisposedITAT Allahabad02 Dec 2020AY 2010-11

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE, OFFICE, MINES DIVISION, ALLAHABAD,ALLAHABAD vs. JOINT COMMISSIONER OF INCOME TAX (TDS), ALLAHABAD RANGE, ALLAHABAD, ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 181/ALLD/2018[2011-12]Status: DisposedITAT Allahabad02 Dec 2020AY 2011-12

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing

DISTRICT MINING OFFICER, DISTRICT MAGISTRATE OFFICE, MINES DIVISION, ALLAHABAD,ALLAHABAD vs. JOINT COMMISSIONER OF INCOME TAX (TDS), ALLAHABAD RANGE, ALLAHABAD, ALLAHABAD

In the result, all the appeals of the assessee are allowed

ITA 182/ALLD/2018[2012-13]Status: DisposedITAT Allahabad02 Dec 2020AY 2012-13

Bench: Shri.Vijay Pal Rao

For Appellant: Shri Pawan Jaiswal, CAFor Respondent: Shri A.K. Singh, Sr. DR
Section 154Section 272A(2)(k)

Section 154/272A(2)(k)/274 of the Income Tax Act, 196I 1s ab initio erroneous and bad in law. 7. Because, there is no justification for raising of the demand of Rs. 2,03,578/- for non-filing of Form No. 26Q therefore it is incorrect and unlawful, the Same deserves to be vacated in toto. 8. Because, the assessing