Search: condonation of delay

1 result for “condonation of delay”+ Section 132clear

Sorted by relevance

Key Topics

Section 153A4

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar

Section 132Section 143(3)Section 153A

132 of the 1961 Act, no additions could be made while framing assessment u/s 153A read with Section 143(3) of the 1961 Act. On this similar issue, dissent took place between both the members, who are part of this Division Bench, in the case of ACIT v. Sunshine Infraestate Private Limited (ITA No. 103/Alld/2017 & C.O. 22/Alld/2017) and matter