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2 results for “condonation of delay”+ Section 7Aclear

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M/S. NATURAL REMEDIES PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 704/BANG/2020[2016-17]Status: DisposedITAT Bangalore01 Jan 2021AY 2016-17

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.S.Ramasubramanian, CAFor Respondent: Sri.Kannan Narayan, JCIT-DR
Section 35

delay in filing this appeal before the Tribunal is condoned and we proceed to dispose of the matter on merits. 3. The solitary issue that is raised in this appeal whether the CIT(A) is justified in confirming the disallowance of Rs.43,12,042 being claim of deduction u/s 35(2AB) of the I.T.Act. 4 M/s.Natural Remedies Private Limited

INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

ITA 303/BANG/2022[2017-18]Status: Disposed
ITAT Bangalore
11 Jun 2024
AY 2017-18
For Appellant: \nShri Chaitanya, Sr. Advocate a/wFor Respondent: \nMs. Neera Malhotra, CIT-DR
Section 143(2)Section 143(3)Section 92C

7A] of the IT Act unlike in the present case where the petitioner, without questioning the jurisdiction of the Assessing Officer, is contending that the assessment proceedings could not have been continued with the notice under section 143[2] of the IT Act being issued by the Prescribed Income-tax Authority. Sri A. Shankar, relying upon the decision