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77 results for “condonation of delay”+ Section 142clear

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Key Topics

Section 14489Addition to Income61Section 250(6)46Natural Justice43Section 153A38Section 14837Condonation of Delay35Section 142(1)34Section 250

PUNNU SYNTHETICS PRIVATE LIMITED,AMRITSAR vs. INCOME TAX OFFICER WARD- 5 (4), AMRITSAR

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

ITA 35/ASR/2023[2017-18]Status: DisposedITAT Amritsar14 Jun 2023AY 2017-18

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

Section 115BSection 143(2)Section 144Section 144oSection 250(6)Section 250oSection 69A

delay was found, application for condonation and SLP filed against impugned High Court order was liable to be dismissed - Held, yes” 6.2.2.Hon’ble Supreme Court of India Assistant Commissioner of Income-taxv.Hotel Blue Moon, [2010] 188 Taxman 113 (SC) I.T.A. No.35/Asr/2023 9 Assessment Year: 2017-18 “16. The case of the revenue is that the expression

Showing 1–20 of 77 · Page 1 of 4

33
Depreciation33
Disallowance33
Section 271(1)(b)24

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 5/ASR/2023[2009-10]Status: DisposedITAT Amritsar12 May 2023AY 2009-10

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 6/ASR/2023[2010-11]Status: DisposedITAT Amritsar12 May 2023AY 2010-11

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 4/ASR/2023[2008-09]Status: DisposedITAT Amritsar12 May 2023AY 2008-09

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 3/ASR/2023[2006-07]Status: DisposedITAT Amritsar12 May 2023AY 2006-07

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 1/ASR/2023[2004-05]Status: DisposedITAT Amritsar12 May 2023AY 2004-05

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOE TAX CENTRAL CIRCLE -1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 2/ASR/2023[2005-06]Status: DisposedITAT Amritsar12 May 2023AY 2005-06

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142

AMARJOT SINGH,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 597/ASR/2024[2015-2016]Status: DisposedITAT Amritsar07 Oct 2025AY 2015-2016

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

delay is condoned. 3. Brief facts of this case are that the assessee is engaged in agricultural activity and has filed his regular return declaring an income of Rs. 2.31 lakhs from other source and agricultural income of Rs. 22.70 lakhs, which has been assessed u/s 143(3) of the Act 61. 4. Subsequently, on information from investigation wing

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 101/ASR/2025[2015-2016]Status: DisposedITAT Amritsar07 Oct 2025AY 2015-2016

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

delay is condoned. 3. Brief facts of this case are that the assessee is engaged in agricultural activity and has filed his regular return declaring an income of Rs. 2.31 lakhs from other source and agricultural income of Rs. 22.70 lakhs, which has been assessed u/s 143(3) of the Act 61. 4. Subsequently, on information from investigation wing

AMARJOT SINGH,VILLAGE BABEHALI DISTT GURDASPUR vs. INCOME TAX OFFICER GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 598/ASR/2024[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

delay is condoned. 3. Brief facts of this case are that the assessee is engaged in agricultural activity and has filed his regular return declaring an income of Rs. 2.31 lakhs from other source and agricultural income of Rs. 22.70 lakhs, which has been assessed u/s 143(3) of the Act 61. 4. Subsequently, on information from investigation wing

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR G T ROAD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 103/ASR/2025[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

delay is condoned. 3. Brief facts of this case are that the assessee is engaged in agricultural activity and has filed his regular return declaring an income of Rs. 2.31 lakhs from other source and agricultural income of Rs. 22.70 lakhs, which has been assessed u/s 143(3) of the Act 61. 4. Subsequently, on information from investigation wing

AMARJOT SINGH VILLAGE BABEHALI DISTT GURDASPUR,GURDASPUR vs. INCOME TAX OFFICER WARD GURDASPUR, GURDASPUR

In the result, all the five appeals filed by the assessee are allowed for statistical

ITA 102/ASR/2025[2017-2018]Status: DisposedITAT Amritsar07 Oct 2025AY 2017-2018

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. P. N. Arora, Adv
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 69

delay is condoned. 3. Brief facts of this case are that the assessee is engaged in agricultural activity and has filed his regular return declaring an income of Rs. 2.31 lakhs from other source and agricultural income of Rs. 22.70 lakhs, which has been assessed u/s 143(3) of the Act 61. 4. Subsequently, on information from investigation wing

SHRI AMRITPAL SINGH (PROP),JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX- 1, JALANDHAR

In the result, appeal of the assessee ITA No

ITA 425/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

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

Section 110Section 263Section 54D

delay for 14 days is condoned. 3. The assessee has taken the following grounds: “1. That in the facts and circumstances of the case and in law, the order passed by worthy PCIT -1 is arbitrary, whimsical, bad in law and deserves to be quashed. 2. That in the facts and circumstances of the case and in law, the order

SHRI AMRIT PARKASH SEHGAL (HUF),JALANDHAR vs. INCOME TAX OFFICER WARD-2(1), JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 12/ASR/2020[2014-15]Status: DisposedITAT Amritsar24 Aug 2022AY 2014-15

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Amlendu Nath Misra, CIT DR
Section 143(3)Section 154Section 263

section 263 of the Act was not appealable before this Tribunal since he was not advised by his Tax Consultant about this legal right. Later on, when a Senior Lawyer advised assessee to file an appeal, the assessee immediately took steps to file the appeal. Therefore, the delay caused. We note that delay was because of the wrong advice

M/S. NOBAL WELFARE SOCIETY,FAZILKA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, both the appeals of the assessee are allowed for

ITA 234/ASR/2023[2022-23]Status: DisposedITAT Amritsar15 Sept 2023AY 2022-23

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

For Appellant: Sh. Sudhir Sehgal, AR
Section 12ASection 142(1)Section 143(2)

142(1) of the Act.” The counsel further placed reliance on the judgment delivered by Amritsar Bench in the case of Gurfateh Films and Sippy Grewal Productions (P) Ltd., v. PCIT (Central), Ludhiana in ITA No. 92/Asr/2020 for AY 2013-14 dated 26.12.2021 wherein the Tribunal by following the principle laid down by the Hon’ble Apex Court

M/S. NOBAL WELFARE SOCITY ,FAZILKA vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), CHANDIGARH

In the result, both the appeals of the assessee are allowed for

ITA 233/ASR/2023[2022-23]Status: DisposedITAT Amritsar15 Sept 2023AY 2022-23

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

For Appellant: Sh. Sudhir Sehgal, AR
Section 12ASection 142(1)Section 143(2)

142(1) of the Act.” The counsel further placed reliance on the judgment delivered by Amritsar Bench in the case of Gurfateh Films and Sippy Grewal Productions (P) Ltd., v. PCIT (Central), Ludhiana in ITA No. 92/Asr/2020 for AY 2013-14 dated 26.12.2021 wherein the Tribunal by following the principle laid down by the Hon’ble Apex Court

BALRAJ WINE,SHRI MUKTSAR SAHIB vs. ASSISTANT COMMISSIONER OF INCOE TAX CIRCLE-II, BATHINDA

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

ITA 10/ASR/2023[2016-17]Status: DisposedITAT Amritsar17 Mar 2023AY 2016-17

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Prashant Singh, Sr. DR
Section 142(1)Section 143(3)Section 250Section 272A

delay of 20 days is hereby condoned and the appeal is admitted on merits. 3. The ld. counsel for the assessee submitted that the CIT(A) has passed the order ex-parte qua the assessee without providing proper opportunity of hearing as the notices u/s 250 of the Act has been served in ITBA Portal which could not be operated

LAKHVIR SINGH 810, VPO MALLAH TEHSIL JAGRAON DISTRICT LUDHIANA,PUNJAB vs. THE ASSESSMENT UNIT NFAC DELHI JAO INCOME TAX OFFICER WARD-1, MOGA, PUNJAB

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 541/ASR/2024[2015-2016]Status: DisposedITAT Amritsar29 May 2025AY 2015-2016

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal, AR
Section 142(1)Section 147Section 148Section 148ASection 250Section 69A

condone and the ld. CIT(A) may please be directed to admit the appeal for hearing on merits. In support of his contention, the assessee has placed reliance on a number of judicial decisions in the case of “Esha Bhattacharya” in Civil Appeal No. 8183-8184 of 2013 (SC), the Hon’ble Tribunal Amritsar in the case of Gurfateh Filsm

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

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

ITA 234/ASR/2022[2012-13]Status: DisposedITAT Amritsar11 May 2023AY 2012-13

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-II, JALANDHAR

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

ITA 232/ASR/2022[2010-11]Status: DisposedITAT Amritsar11 May 2023AY 2010-11

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated