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3 results for “condonation of delay”+ Section 248clear

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Key Topics

Section 271F7Section 1486Section 1473Section 69A2Section 1442Addition to Income2

BASHARAT SALEEM REHTOO,SRINAGAR vs. DCIT, ACIT CENT. CIRCLE , SRINAGAR

In the result the appeal of the assessee is allowed

ITA 456/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Jun 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 132ASection 143(3)Section 250Section 44ASection 69A

condone the delay and admit the appeal to be heard on merits. 4. The grounds of appeal taken by assessee in form 36 are as follows: “1. The CIT(A); erred in confirming the addition of Rs. 700000/- made by the AO u/s 69A on account of cash found/ seized during the requisition u/s 132A on 03.12.2018. The order passed

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

ITA 150/ASR/2020[2005-06]Status: Disposed
ITAT Amritsar
13 Jun 2023
AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

For Appellant: None
Section 147Section 148Section 152Section 40A(3)

delay of seven days in filing the appeal is hereby condoned and appeal of the assessee is admitted for adjudication on merits. 4. The first grounds raised is general pertaining to consideration of fact of the case and applicable law shall be taken up in adjudicating the issue based grounds and hence, it does not require an independent adjudication

SMT. PRITPAL KAUR,LUDHIANA vs. INCOME TAX OFFICER WARD 4(3), JALANDHAR

ITA 59/ASR/2021[2010-11]Status: DisposedITAT Amritsar07 Aug 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 144Section 148Section 2Section 271F

delay of 80 days is condoned, in view of the bonafide reason of the medical ground and accordingly, the appeal is admitted for adjudication on merits. 3 Pritpal Kaur v. ITO 4. The grounds raised are vague and not specific to issue. However, the assessee’s main grievance is that the ld. CIT(A) has wrongly imposed penalty of Rs.5000