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2 results for “condonation of delay”+ Section 13(3)clear

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Key Topics

Section 1512

PR COMMISSIONER OF INCOME TAX vs. CCL PRODUCTS INDIA PVT LTD.,

Appeal is dismissed

ITTA/199/2019HC Andhra Pradesh20 Aug 2025

Bench: The Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, Preferred Against The Order Of The Commissioner Of Income Tax (Appeals)-2, Guntur Dated 06.03.2018 Bearing Appeal 10131/2016-17, Which Was Preferred Against The Order Of The Assistant Commissioner Of Income Tax, Circle (1) Aaacc9552G/A.Y.2013-2014/Ito/C-1/Gnt, Dated 27.12.2016. Between: No. Guntur In Pan/Gir.No; The Pr. Commissioner Of Income Tax, Guntur. ...Appellant & M/S Ccl Products (India) Pvt Ltd., Duggirala Post, Guntur District, Andhra Pradesh. Pan; Aaacc9552G ...Respondent

For Respondent: SRI KARAN TALWAR
Section 151Section 260A

3 jp J1 urt made the following : i % ip i"-. 13 I ii ■ r / / / APHC010026922019 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3545] THURSDAY,THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA INCOME TAX TRIBUNAL APPEAL

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

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

3. Since an estoppel will not arise unless the party claiming the benefit of it has adopted the assumption as the basis of action or inaction and thereby placed himself in a position of significant disadvantage if departure from the assumption be permitted, the resolution of an issue of estoppel by conduct will 46 (2016) 6 Supreme Court Cases