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49 results for “condonation of delay”+ Section 192clear

Sorted by relevance

Chennai231 Delhi227 Kolkata153 Mumbai132 Karnataka127 Nagpur84 Pune80 Bangalore75 Ahmedabad72 Visakhapatnam57 Hyderabad57 Jaipur54 Amritsar49 Chandigarh45 Calcutta37 Cochin24 Lucknow20 Indore17 Patna15 Cuttack11 Surat10 Agra10 Jodhpur10 Raipur8 Varanasi6 Allahabad5 Guwahati5 Rajkot5 Ranchi5 SC4 Andhra Pradesh1 Dehradun1 Rajasthan1

Key Topics

Section 153A58 Section 14436 Section 139(1)36 Section 25018 Section 26316 Addition to Income16 Section 36(1)(va)13 Section 43B13 Section 143(1)

DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

ITA 118/ASR/2020[2019-20]Status: DisposedITAT Amritsar21 Feb 2022AY 2019-20

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri P. N . Arora, AdvocateFor Respondent: Shri Sunil Gautam, CIT(D.R.)

Section 12ASection 12A(1)(b)Section 192

condonation of delay under section 192 (2)(b) of the income tax act. The assessee has raised the following grounds

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

Showing 1–20 of 49 · Page 1 of 3

11

Condonation of Delay8

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR

Section 263Section 269SSection 271D

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR

Section 263Section 269SSection 271D

delay of 967 days in filing these appeals is hereby condoned and appeals are admitted to be heard on merits. 5. The ld. Pr. CIT has observed that during the course of assessment proceedings in the case of M/s Tirath Ram Badri Nath, Abohar in respect of AY 2008-09, AO has noted that the appellant Sh. Manjit Krishan Malhotra

ABDUL REHMAN BHAT,SRINAGAR vs. ITO WARD 1 SRINAGAR, SRINAGAR

In the result, both the captioned appeals of the assessees are allowed for

ITA 218/ASR/2025[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 216/Asr/2025 Assessment Year: 2017-18

condone the delay of 192 days and admit appeal on merits. The facts are discussed from ITA No. 216/Asr/2025 (Assessment Year 2017-18) as a lead case. 4. We find from the record that the Ld. CIT(A)/NFAC has confirmed the ex- parte assessment order passed u/s 144 of the act, by merely observing that the assessee remained

SHEERAZ MUSTAFA CHOPAN,SHOPIAN vs. INCOME TAX OFFICER- WARD, ANANTNAG

In the result, both the captioned appeals of the assessees are allowed for

ITA 216/ASR/2025[2017-18]Status: DisposedITAT Amritsar26 Sept 2025AY 2017-18

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 216/Asr/2025 Assessment Year: 2017-18

condone the delay of 192 days and admit appeal on merits. The facts are discussed from ITA No. 216/Asr/2025 (Assessment Year 2017-18) as a lead case. 4. We find from the record that the Ld. CIT(A)/NFAC has confirmed the ex- parte assessment order passed u/s 144 of the act, by merely observing that the assessee remained

SMT. BANI TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 182/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 184/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Mar 2023AY 2013-14

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

Section 139Section 144Section 147Section 148Section 2Section 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 183/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

delay of 02 days is condoned. 3. The assessee has taken the following grounds: “1. In the facts and circumstances of the case the Ld. AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income Tax Act. 2. The Ld. AO has erred in recording reasons on the basis of surmises

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

SH.RAVI NARULA ,FEROZPUR vs. DY. COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 650/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 276/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 277/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 613/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

192 (SC). The respectfully I.T.A. Nos. 436 & 437/Asr/2018 24 & Others Group of cases observation of the ld. Counsel was that if the issues are debatable the preference should be given for assessee. 6.10. The ld. CIT DR mentioned that the vegetable Products Ltd. (supra) is related to tax payable and tax paid issue not a question of incriminating material