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2 results for “condonation of delay”+ Section 142(3)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

Section 142(1) of the Act was issued. Ultimately, the respondent had disallowed Rs.37,23,478/- inter alia for the reason that the appellant had not produced sufficient information and/or the information produced by the appellant is not acceptable. When the appellant submitted the vouchers for the said amount claimed by the appellant, the respondent rejected the same assigning

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