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2 results for “condonation of delay”+ Section 29clear

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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

C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

Bench:

29 CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 120 180) The above five elements were refined in Waltons Store (Interstate) Limited v. Maher83 and the High Court of Australia recognised that both the principles of proprietary and promissory estoppel encompass the broader principle of equitable estoppels. If, these elements are present in any dispute relating