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2 results for “condonation of delay”+ Section 10(23)clear

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M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, the Appeal is allowed and the order, dated 26

ITTA/157/2019HC Andhra Pradesh17 Oct 2019

Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-

Section 142(1)Section 143(2)Section 260A

23,478/- towards sub-contract charges and labor charges cumulatively? On the above substantial questions of law, which are involved, we have heard the submissions of learned counsel for the appellant and learned standing counsel appearing for the respondent. The short but important question, which incidentally falls for consideration, is – ‘whether sufficient cause is shown for condonation of delay?’ MSRM

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh
29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

10 ER 868 (PC) CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 81 (referred supra) which applies where two parties stand together in a contractual or other similar legal relationship, and one of them makes to the others promise to forbear from enforcing its strict legal rights. To this situation the rule in Jorden v. Money (referred