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3 results for “condonation of delay”+ Section 254clear

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Key Topics

Section 683Section 69A3Addition to Income3Condonation of Delay3Section 143(3)2

SHRI NITIN SEHGAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, the appeal of the assessee is dismissed

ITA 7/ASR/2022[2017-18]Status: DisposedITAT Amritsar15 May 2023AY 2017-18

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

Section 143(3)Section 5

Section 254 of the Income-tax Act, 1961, the Appellate Tribunal has constraints in exercising the Power of Condonation of delay

SHRI GAMDOOR SINGH ,MANSA vs. INCOME TAX OFFICER WARD- 1 (5), MANSA

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

ITA 149/ASR/2023[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

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

Section 68

section 68 are not applicable as the assessee appellant has made re- payment of loan taken from the bank against limit. As such addition of Rs. 9,10,000/- confirmed by the Ld. CIT(A) is unjustified and bad in law. The same be deleted. 3 I.T.A. No. 149/Asr/2023 Gamdoor Singh v. ITO 6. That the appellant craves

INCOME TAX OFFICER, WARD-2(3), ABOHAR, INCOME TAX OFFICE, ABOHAR vs. RAJ KUMAR, ABOHAR

In the result, the appeal of the revenue is partly allowed

ITA 622/ASR/2024[2018-19]Status: DisposedITAT Amritsar06 Apr 2026AY 2018-19

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

For Appellant: Sh. Rajendra Jain, Adv
Section 143(3)Section 250Section 68Section 69A

254 of the Income Tax Act, 1961 (henceforth the Act) which has emanated from the order of the AO (NEAC) dated 08.04.2021 passed u/s 143(3) of the Act. 2 I.T.A. No. 622/Asr/2024 Assessment Year: 2018-19 2. Condonation of Delay: It is pointed out by the registry that this appeal is filed by the revenue belatedly by 45 (forty