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2 results for “condonation of delay”+ Section 194Jclear

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Key Topics

Section 143(1)6Addition to Income2

SH. JASBIR SINGH S/O TEK CHAND,,HOSHIARPUR vs. THE INCOME TAX OFFICER,, HOSHIARPUR

In the result, the assessee’s appeal is allowed on the aforesaid terms

ITA 600/ASR/2015[2007-08]Status: DisposedITAT Amritsar01 Jan 2019AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 600/(Asr)/2015 Assessment Year: 2007-08

For Appellant: Sh. J. K. Passi (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 147

section 143(3) read with sec. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 30.11.2010 for Assessment Year (A.Y.) 2007-08. 2. The appeal being time-barred, the first issue is if the delay could be condoned, and the appeal admitted. The delay is explained as on account of non- receipt of the appellate order

SHRI BALDEV SINGH ,ABOHAR vs. INCOME TAX OFFICER WARD- 3 (2), FEROZEPUR

In the result, the appeal bearing ITA No

ITA 48/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

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

Section 143(1)Section 250o

delay of 35 days is condoned. 3. The assessee has taken the following grounds which are reproduced as below: “1. That the Ld. CIT(A), NFAC erred on facts and law in confirming the addition of Rs.8,86,320/- made by the DCIT,CPC, Bengaluru while processing the return u/s 143(1) vide order dated 11.12.2018 and computing the income