3 results for “condonation of delay”+ Section 151clear
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In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2012-13 Shervani Sugar Syndicate V. National Faceless Limited Assessment Centre 17, Navyug Market, Ghaziabad- Delhi. 201001. Pan:Aadcs3658L (Appellant) (Respondent) Assessment Year: 2012-13 Shervani Sugar Syndicate V. Dc/Acit-2, Allahabad Limited Office Of The Assistant C/O 17, Navyug Market, Commissioner Of Income Ghaziabad-201001. Tax, Allahabad, Allahabad-211001. Pan:Aadcs3658L (Appellant) (Respondent) Appellant By: Shri Madhav Kapur Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 23 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R
151 of the Income Tax Act, 1961. 5. That on the facts and circumstances of the case and in law, the Ld. CIT(A). erred in law in sustaining the said addition for Rs. 60,90,164/under the head Other Sources made by the Ld. AO without allowing the inter-head set off of current year loss