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3 results for “condonation of delay”+ Section 34clear

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Section 1512

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

SANTOSH KUMAR GUPTA vs. INCOME TAX OFFICER

The appeal is dismissed

ITTA/34/2025HC Andhra Pradesh
16 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

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

34 87 (2006) 7 SCC 756 88 (1997) 7 SCC 251 CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 124 Ltd89). Similarly, in Amalgamated Investment & Property Co. Ltd. vs. Texas Commerce International Bank Ltd90, it was held that; "Where the estoppel alleged was founded on active encouragement or representations made by the representator, it was only unconscionable