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12 results for “condonation of delay”+ Section 271(1)(b)clear

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Key Topics

Section 271(1)(b)27Section 153A18Section 26313Section 13212Section 25012Section 27110Section 14710Limitation/Time-bar9Section 1488

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 3/ASR/2023[2006-07]Status: DisposedITAT Amritsar12 May 2023AY 2006-07

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

Condonation of Delay8
Penalty7
Search & Seizure6

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 1/ASR/2023[2004-05]Status: DisposedITAT Amritsar12 May 2023AY 2004-05

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOE TAX CENTRAL CIRCLE -1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 2/ASR/2023[2005-06]Status: DisposedITAT Amritsar12 May 2023AY 2005-06

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 5/ASR/2023[2009-10]Status: DisposedITAT Amritsar12 May 2023AY 2009-10

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 4/ASR/2023[2008-09]Status: DisposedITAT Amritsar12 May 2023AY 2008-09

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY ,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeal is dismissed both being barred by time limitation and on merits also

ITA 6/ASR/2023[2010-11]Status: DisposedITAT Amritsar12 May 2023AY 2010-11

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

Section 132Section 142(1)Section 153ASection 250(6)Section 271Section 271(1)(b)Section 274

condonation of delay cannot be accepted as the reasons given for the delay of 10 years are without merit. As the proceedings under Section 271(l)(b) have been consequential to a search action u/s 132 which led to notices under Section 153A and 142(1

SMT. RAJINDER KAUR,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee is allowed

ITA 171/ASR/2022[2011-12]Status: DisposedITAT Amritsar22 Mar 2023AY 2011-12

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 1Section 143(3)Section 148Section 263

b) through speed post and has been served on assessee after 31.03.2018. 6. That the order of the Learned Commissioner of Income Tax, Jalandhar-l (‘Ld. CIT’) u/s 263 is arbitrary, unjust, is based on assumptions & presumptions since no error existed or prejudice was caused to revenue, therefore, the order of the Learned Commissioner of Income Tax, Jalandhar

SHRI VARINDER KUMAR,BATALA vs. INCOME TAX OFFICER WARD-2, BATALA

In the result, the appeal of the assessee bearing ITA No

ITA 54/ASR/2023[2010-11]Status: DisposedITAT Amritsar21 Jun 2023AY 2010-11

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

Section 250(6)Section 271Section 271(1)(c)Section 274Section 68

B-17/74 Qadi Hatti, Batala, Punjab. DhobianGaliBatala, Punjab. [PAN:-AUFPK4008D] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Sh. Pradeep Kumar Sr.DR Date of Hearing 14.06.2023 Date of Pronouncement 21.06.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld.Commissioner of Income Tax (Appeals) -1,Amritsar

SHRI ADIL KHURSHID BHAT,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

In the result, the appeal is allowed for statistical purpose

ITA 581/ASR/2024[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

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

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 147Section 246ASection 250Section 250(4)Section 271(1)(b)Section 271FSection 44A

271(1)(b) dated 27/06/2024 and passed u/s 271F dated 27/06/2024, respectively. 2 I.T.A. Nos. 579 to 581/Asr/2024 Assessment Year: 2016-17 ITA 579/Asr/ 2024: 2. The grounds of appeal taken by the assessee in form 36 are as follows: “1. The action of the learned Commissioner of Income Tax (Appeals) - NFAC in passing the order under section

SH ADIL KHURSHID BHAT,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

In the result, the appeal is allowed for statistical purpose

ITA 580/ASR/2024[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

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

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 147Section 246ASection 250Section 250(4)Section 271(1)(b)Section 271FSection 44A

271(1)(b) dated 27/06/2024 and passed u/s 271F dated 27/06/2024, respectively. 2 I.T.A. Nos. 579 to 581/Asr/2024 Assessment Year: 2016-17 ITA 579/Asr/ 2024: 2. The grounds of appeal taken by the assessee in form 36 are as follows: “1. The action of the learned Commissioner of Income Tax (Appeals) - NFAC in passing the order under section

SHRI ADIL KHURSHID BHAT,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

In the result, the appeal is allowed for statistical purpose

ITA 579/ASR/2024[2016-17]Status: DisposedITAT Amritsar18 Aug 2025AY 2016-17

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

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 147Section 246ASection 250Section 250(4)Section 271(1)(b)Section 271FSection 44A

271(1)(b) dated 27/06/2024 and passed u/s 271F dated 27/06/2024, respectively. 2 I.T.A. Nos. 579 to 581/Asr/2024 Assessment Year: 2016-17 ITA 579/Asr/ 2024: 2. The grounds of appeal taken by the assessee in form 36 are as follows: “1. The action of the learned Commissioner of Income Tax (Appeals) - NFAC in passing the order under section

SHRI HARBANS SINGH MANN,MANSA vs. INCOME TAX OFFICER WARD-1 (4), MANSA

In the result, the ground no

ITA 129/ASR/2022[2010-10]Status: DisposedITAT Amritsar07 Jul 2023AY 2010-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.129/Asr/2022 Assessment Year: 2010-11

Section 147Section 148Section 151Section 250oSection 69A

delay of 128 days is condoned. 3. The assessee has taken the following concise grounds: “1. That the Ld. CIT (Appeals), has erred in confirming the action of the Assessing Officer in issuing the notice u/s 148 and with regard to reopening of the case. 2. That there was no reason to believe as per the reasons recorded