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2 results for “condonation of delay”+ Section 133Aclear

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Key Topics

Section 153A4Section 133A2Addition to Income2

GULAB SINGH,ALLAHABAD vs. INCOME TAX OFFICER, RANGE-1(2), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 2/ALLD/2021[2014-15]Status: DisposedITAT Allahabad03 Sept 2021AY 2014-15

Bench: Shri.Vijay Pal Raoassessment Year: 2014-15 Gulab Singh V. Income Tax Officer, 36-B, M.G. Marg, Civil Lines, Range-1(2), 38 M.G. Marg, Allahabad- 211001 Civil Lines, Allahabad, U.P. Pan-Aikps9389J (Appellant) (Respondent) Appellant By: Mr. S.K. Yogeshwar Adv. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 06.09.2021 Date Of Pronouncement: 06.09.2021

For Appellant: Mr. S.K. Yogeshwar AdvFor Respondent: Mr. A.K. Singh, Sr. DR
Section 133A

delay of 364 days in filing the present appeal is condoned. The assessee has raised the following grounds in this appeal; 2 Gulab Singh 1. Because on the facts and circumstances of the case the authority below is not justified in adding total stock difference Rs. 6,15,038/- as the income of the appellant. 2. Because the order passed

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

133A of the 1961 Act. The assessee was also searched by Revenue under Section 132(1) , on 3rd February, 2011 , under warrant of authorization dated 18th January, 2011. The assessee is engaged in the business of stone crushing. Statutory notices were issued by the AO, pursuant to search and seizure operations conducted by Revenue