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2 results for “condonation of delay”+ Section 80(5)clear

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Key Topics

Section 143(3)3Section 2602

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

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

5. The assumption may be of fact or law, present or future. That is to say it may be about the present or future existence of a fact or state of affairs (including the state of the law or the existence of a legal right, interest or relationship or the content of future conduct). 6. The doctrine should be seen