3 results for “condonation of delay”+ Section 151(1)clear
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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
1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in upholding the action of Ld. A.O. by sustaining the additions made by the Ld. AO for Rs. 60,90,164/- under the head other sources without appreciating the facts and circumstances of the case