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38 results for “condonation of delay”+ Section 40A(7)clear

Sorted by relevance

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Key Topics

Section 14466Addition to Income38Disallowance34Natural Justice34Section 250(6)33Depreciation33Section 1484Section 36(1)(va)3Section 147

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

ITA 150/ASR/2020[2005-06]Status: DisposedITAT Amritsar13 Jun 2023AY 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

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

Showing 1–20 of 38 · Page 1 of 2

3
Condonation of Delay3
Section 362

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

7. That the addition on account of EPF sustained by learned CIT(Appeal) may kindly be deleted.” 3. Assessee has filed an application for condonation of delay of 64 days as per his application delay is in procedural of filing of appeal. Therefore, the delay of 64 days occurred. The ld. Sr. DR has not made any objection for condonation

M/S. GRAND LILLY MOTELS LTD,,JALANDHAR vs. THE ADDITIONAL COMMISSIONER OF INCOME-TAX, RANGE-3, JALANDHAR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 669/ASR/2017[2012-13]Status: DisposedITAT Amritsar19 Dec 2019AY 2012-13

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A Nos.667 To 669 /Asr/2017 िनधा"रणवष"/A.Ys.:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" M/S. Grand Lilly Motels Limited, Vs. Assistant Commissioner Of 4, Model Town, Jalandhar Income Tax, Pan: Aabcj 4527 E Circle- Iii, Jalandhar अपीलाथ" अपीलाथ"Appellant अपीलाथ" अपीलाथ" ""यथ" ""यथ"/Respondent ""यथ" ""यथ"

condone the delay in filing of above appeals. I.T.A.No. 667/ASR/2017/A.Y. 2010-11 6. Ground No.1 relates to confirming addition of Rs. 43,41,084 on account of trading addition due to enhancement of sales, which is not profit and highly unjustified , unreasonable and uncalled for. 7. Succinct facts are that the AO has worked out the net grocery consumption

M/S GRAND LILLY LIMITED ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, appeal of the assessee is allowed for statistical purposes

ITA 667/ASR/2017[2010-11]Status: DisposedITAT Amritsar19 Dec 2019AY 2010-11

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A Nos.667 To 669 /Asr/2017 िनधा"रणवष"/A.Ys.:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" M/S. Grand Lilly Motels Limited, Vs. Assistant Commissioner Of 4, Model Town, Jalandhar Income Tax, Pan: Aabcj 4527 E Circle- Iii, Jalandhar अपीलाथ" अपीलाथ"Appellant अपीलाथ" अपीलाथ" ""यथ" ""यथ"/Respondent ""यथ" ""यथ"

condone the delay in filing of above appeals. I.T.A.No. 667/ASR/2017/A.Y. 2010-11 6. Ground No.1 relates to confirming addition of Rs. 43,41,084 on account of trading addition due to enhancement of sales, which is not profit and highly unjustified , unreasonable and uncalled for. 7. Succinct facts are that the AO has worked out the net grocery consumption

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 75/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 79/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account

MEASAGE G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

delay of 02 days is condoned. ITA No.58/Asr/2020 A.Y. 2012-13. 3.1 The revenue has taken the following grounds which are extracted as below: “1. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition of Rs. 6,62,27,272/- to Rs. 2,73,53,991/- on account