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2 results for “condonation of delay”+ Section 36(1)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

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