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2 results for “condonation of delay”+ Set Off of Lossesclear

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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

loss of balance. He required serious medical attention from time to time. He was treated for vertigo. Regular check-ups and necessary tests were undergone by him from time to time, particularly during the period from 27.08.2012 to 17.05.2013. However, he could not recover even after the medical measures undergone periodically. Hence, he could not attend to his daily routine

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:

loss or damages. At the same time, in view of irrevocability of the authorization executed in favour of Andhra Pradesh Capital Region Development Authority by these petitioners i.e. Development Agreement – cum - Irrevocable General Power of Attorney in Form-9.14, the State or Andhra Pradesh Capital Region Development Authority is incompetent to revoke the same, as discussed above