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5 results for “condonation of delay”+ Section 3(1)(b)clear

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Key Topics

Section 1515Section 143(3)3Section 2602Condonation of Delay2

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

1. Whether on the facts and circumstances of the case, the Hon’ble Tribunal was right in law in dismissing the appeal on technical ground by not condoning the delay, which was due to genuine causes beyond the control of the appellant? 2. Whether on the facts and circumstances of the case, the Hon’ble Tribunal was right

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:

1 W.L.R 1545 at 1569-1570 High Court (Queen‟s Bench) (England & Wales) 39 [2009) A.C. 456 at 513 para 135, House of Lords (UK) 40 [1968] EWCA Civ 1, [1969] 2 Ch. 149 at 170-171, Court of Appeal (England and Wales) 41 [1983] UKHL 1

SRI MAHESH GURRAM vs. INCOME TAX OFFICER

ITTA/20/2024HC Andhra Pradesh22 Aug 2024

Bench: G.NARENDAR,KIRANMAYEE MANDAVA

For Respondent: SRI VIJAY KUMAR PUNNA (STANDING
Section 12ASection 138Section 143(1)Section 143(3)Section 151Section 23Section 260

condoning the delay? Brief facts of the case are: 2. The assessee filed return of income admitting total taxable income at Rs.2,80,551/-, The return was processed under Section 143(1) of the Act. The assessment was completed and the Assessing Officer passed order under Section 143(3) of the Act, dated 21.03.2014, assessing the total income

SANTOSHKUMAR GUPTA vs. INCOMETAX OFFICER

Accordingly, I.A.No.01 of 2025 is dismissed

ITTA/32/2025HC Andhra Pradesh26 Jan 2026

Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR

For Appellant: 1. B V S CHALAPATI RAOFor Respondent: 1. Y N VIVEKANANDA
Section 151

Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone the delay 153 days in representing the instant Petition bearing SR.No.35777 of 2024, dated 14.10.2024 and pass Counsel for the Appellant: 1. B V S CHALAPATI RAO Counsel for the Respondent: 1

SANTOSH KUMAR GUPTA vs. INCOME TAX OFFICER

The appeal is dismissed

ITTA/34/2025HC Andhra Pradesh16 Feb 2026

Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR

For Appellant: 1. B V S CHALAPATI RAO
Section 151

Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to condone the delay of 153 days in representing the instant Petition bearing .No. 34 of 2025, dated 15.10.2024 and pass such Counsel for the Appellant: 1. B V S CHALAPATI RAO Counsel