Search: condonation of delay

1 result for “condonation of delay”+ Section 153A(1)(b)clear

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

Section 143(1)(a) of the Act.’ In view of the fact that the only issue for consideration by the Hon’ble High Court was the sustainability or otherwise of an addition in the absence of any incriminating material found during the course of search, its ratio decidendi is that `in cases where the assessment … have already been completed…, which