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5 results for “condonation of delay”+ Section 260clear

Sorted by relevance

Karnataka170Mumbai163Chennai104Delhi75Kolkata74Bangalore57Calcutta38Jaipur30Cuttack29Pune28Raipur27Hyderabad21Chandigarh20Ahmedabad16Visakhapatnam14Varanasi13Cochin13Panaji11SC10Telangana9Surat9Lucknow6Indore6Andhra Pradesh6Rajkot5Allahabad5Kerala4Amritsar4Patna3Nagpur3Agra2Punjab & Haryana2Rajasthan1A.K. SIKRI N.V. RAMANA1Guwahati1Orissa1

Key Topics

Section 36(1)(va)7Section 139(1)6Section 143(1)6Section 153A4Section 43B4Addition to Income4Section 2503Disallowance3Section 69A

RAHUL SHARMA,MIRZAPUR vs. ITO, WARD 3(2), MIRZAPUR

In the result, the appeal of the assessee bearing ITA No

ITA 98/ALLD/2024[2017-18]Status: DisposedITAT Allahabad14 Nov 2024AY 2017-18

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.98/Alld/2024 Assessment Year: 2017-18

Section 144Section 250Section 69A

260 days , under email id shivkumar.co@gmail.com 3. On the basis of the above facts the assessee prayed that that there has been no intentional or willful default on his part and he has not obtained any benefit by filing the appeal late and on the other hand he has suffered mental agony and physical stress, for default of his appointed

M/S UDVASIT BEROJGAR SAHAKARI SHRAM SAMVIDA SAMITI LTD.,,SONBHADRA vs. CIT (EXEMPTION), ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

2
Section 1392
ITA 27/ALLD/2021[2018-19]Status: Disposed
ITAT Allahabad
02 Mar 2022
AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139Section 139(1)Section 2Section 36(1)Section 43B

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 18/ALLD/2021[2018-19]Status: DisposedITAT Allahabad10 May 2022AY 2018-19

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

For Appellant: Sh. A.K. Pandey, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43Section 43B

condoned. In the present case we are concerned with 18 Neeraj Maheshwari the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special

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

260 ITR 001 (SC) wherein the Hon’ble Apex Court held that- Ultimately, the question of bias have to be decided on the facts of each case if the assessee is able to establish to that the Assessing Officer was in fact biased in the sense that he 6 Assessment Year: 2008-09 M/s Subhash Stone Industries Private Limited (Formerly