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5 results for “condonation of delay”+ Section 2Aclear

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Key Topics

Section 153A20Section 688Natural Justice5Condonation of Delay5Section 250(6)4Section 143(3)4Section 153B4Section 1424Section 145(3)

DERA SWAMI JAGAT GIRI TRUST ( REGD),PATHANKOT vs. COMMISSIONER ODF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assesse society is allowed in the terms indicated as above

ITA 118/ASR/2020[2019-20]Status: DisposedITAT Amritsar21 Feb 2022AY 2019-20

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri P. N . Arora, AdvocateFor Respondent: Shri Sunil Gautam, CIT(D.R.)
Section 12ASection 12A(1)(b)Section 192

sections 11 and 12 derived excluding Voluntary Contribution 7337939” Thus the Ld CIT(E) should not have doubted the audit date because the audit report is also dated 22/02/2018 which was also uploaded with the department on 18/02/2020 i.e. before 31/03/2020. (iv) That the Ld. CIT(E) miserably failed to appreciate that no reasonable opportunity of being heard was ever

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-II, JALANDHAR

4
Section 1324
Addition to Income4
Search & Seizure4

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

ITA 232/ASR/2022[2010-11]Status: DisposedITAT Amritsar11 May 2023AY 2010-11

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated

M/S OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

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

ITA 233/ASR/2022[2011-12]Status: DisposedITAT Amritsar11 May 2023AY 2011-12

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

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

ITA 234/ASR/2022[2012-13]Status: DisposedITAT Amritsar11 May 2023AY 2012-13

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated

M/S. OHRI & BATRA SHOWBIZ PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-II, JALANDHAR

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

ITA 235/ASR/2022[2013-14]Status: DisposedITAT Amritsar11 May 2023AY 2013-14

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

Section 132Section 142Section 143(3)Section 145(3)Section 153ASection 153BSection 250(6)Section 68

delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated