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3 results for “condonation of delay”+ Section 138clear

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Key Topics

Section 107Section 1484Section 1472Section 112Section 143(3)2Section 148(1)2Section 1492Reopening of Assessment2Addition to Income

SHRI ALLAH RAKHA,JAMMU vs. INCOME TAX OFFICER, KATHUA

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

ITA 230/ASR/2022[2011-12]Status: DisposedITAT Amritsar15 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 148Section 250Section 250oSection 68

section 250 of the Income tax Act, 1961 merely on assumptions, presumptions and apprehensions, without appreciating the factual, legal and statutory position of the Law and facts of the case. 2. That the Learned CIT (A), National Faceless Appeal Centre (NFAC) Delhi has erred both in law as well as on facts by dismissing the appeal of the Appellant unheard

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

2

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

condoning the delay and registered the society with retrospective effect. The photocopy of order u/s 12AA has already been filed with our earlier letters. In the Finance Act, 2014, the section 12A of The Income Tax Act has been amended with effect from 01.10.2014 and inserted the following clauses: "Provided that where registration has been granted to the trust

LATE SMT. MOHINI PURI THROUGH,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the assessee’s appeal is partly allowed

ITA 76/ASR/2013[2004-05]Status: DisposedITAT Amritsar25 Mar 2019AY 2004-05

Bench: Sh. Sanjay Arorai.T.A. No. 76/Asr/2013 Assessment Year: 2004-05

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 147Section 148Section 148(1)Section 149

delay being fully explained, was, accordingly, condoned, and the hearing in the matter proceed with. 3. The assessee has raised a legal plea on the ground that the notice u/s. 148 dated 31.3.2011 was in fact served only on 04.04.2011, i.e., beyond the period of six years from the end of the relevant year. The same is therefore