Search: condonation of delay

2 results for “condonation of delay”+ Section 253(6)(c)clear

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Section 271(1)(c)6

RAJIV MEHRA ,AMRITSAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 172/ASR/2022[2012-13]Status: DisposedITAT Amritsar22 Nov 2023AY 2012-13

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

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 271(1)(c)Section 274

delay of 10 days condoned and the appeal is admitted on merits. 4. The ld. counsel contended that the penalty is confirmed by the ld. CIT(A) without application of mind as the ld. Assessing Officer has imposed the penalty by issuing a notice u/s 271(1)(c) r.w.s. 274 dated 06.12.2019 without specific charge by striking

SHRI ALTAF HUSAIN SHAH,SRINAGAR vs. INCOME TAX OFFICER WARD 1(1), SRINAGAR

ITA 13/ASR/2021[2001-02]Status: Disposed