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47 results for “condonation of delay”+ Section 54clear

Sorted by relevance

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Key Topics

Section 14466Addition to Income46Section 250(6)38Natural Justice38Disallowance37Depreciation33Section 153A20Section 689Condonation of Delay

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

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

condoned. 4. Tersely we advert the fact of the case. The addition was made for delayed payment of PF and ESI amount of Rs. 4,16,169/-before the close of the financial year and Rs.71,818/- on 18.04.2018 related to EPF payable. The assessee filed an I.T.A. No.54/Asr/2022 4 Assessment Year: 2018-19 appeal before

Showing 1–20 of 47 · Page 1 of 3

9
Section 143(3)8
Section 145(3)6
Section 12A6

LAKHVIR SINGH 810, VPO MALLAH TEHSIL JAGRAON DISTRICT LUDHIANA,PUNJAB vs. THE ASSESSMENT UNIT NFAC DELHI JAO INCOME TAX OFFICER WARD-1, MOGA, PUNJAB

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

ITA 541/ASR/2024[2015-2016]Status: DisposedITAT Amritsar29 May 2025AY 2015-2016

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

For Appellant: Sh. Sudhir Sehgal, AR
Section 142(1)Section 147Section 148Section 148ASection 250Section 69A

54,000/- and also on the issue of reopening of assessment u/s 147 on the basis of wrong reasons recorded and also agitated the issue that reassessment in this case has been done after three years where the income escaped assessment is less than 50 lacs (fifty lakhs). 5 I.T.A. No. 541/Asr/2024 Assessment Year: 2015-16 10. Ground

SHRI ARSHAD MOHD MALIK,JAMMU vs. INMCVOME TAX OFFICER WARD 2 (4), UDHAMPUR

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

ITA 168/ASR/2020[2014-15]Status: DisposedITAT Amritsar22 Mar 2023AY 2014-15

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

Section 143(3)Section 250(6)Section 69CSection 80C

delay of 239 days is condoned. 3. Brief fact of the case is that the assessee was assessed U/s 143(3) and addition was made related to the net profit amount of Rs. 7 lacs, disallowance of deduction u/s 80C amount of Rs.62,500/- and the addition u/s 69C amount of Rs.1,90,330/-. Aggrieved assessee filed an appeal before

HINDVEE SMALL FINANCE LIMITED,JAIPUR vs. ITO WARD 1(3) JAMMU, JAMMU

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

ITA 215/ASR/2024[2017-18]Status: DisposedITAT Amritsar24 Feb 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. K. L. Moolchandani, Adv
Section 143(3)Section 145(3)Section 250Section 68Section 69

condone the delay, and admit the appeal to be heard on merits. 7. The brief facts of this case are that the appellant company is engaged in the business of hire purchase financing of tourist vehicles and loans are advanced to small tour operators and taxi drivers, for purchase of vehicles, who are located mainly in the state of Jammu

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 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 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

SHRI GULZAR AHMAD DAR ,ANANTNAG vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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

ITA 530/ASR/2024[2016-17]Status: DisposedITAT Amritsar22 Aug 2025AY 2016-17

Bench: Shri Udayan Das Gupta & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 253Section 44A

condone the delay and admit this appeal for hearing. 4. Brief facts of the case: The assessee is an individual, engaged in the business of trading of construction material (iron, cement & other related items) as wholesaler & retailer during the financial year 2015-16. In this case, the AO had information that the assessee had deposited cash

MESERS PEER PANCHAL EDUCATIONAL AND WELFARE TRUST ,JAMMU AND KASHMIR vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

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

ITA 598/ASR/2018[2018-19]Status: DisposedITAT Amritsar28 Feb 2023AY 2018-19

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

Section 10Section 12A

condone the delay of 2 days in my case.” 3.1 Since, there was a short delay of 2 days in filing the appeal 4. The appellant filed an application in form No. 10A in the office of the Principal Commissioner of Income Tax (hereinafter referred to “the PCIT”), on 31.03.2018 seeking registration u/s 12AA of the Income

MEASAGE G.H AGRO 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 21/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 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 33/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

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

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 26/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

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 20/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

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 17/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

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 25/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

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

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 24/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