Search: condonation of delay

4 results for “condonation of delay”+ Deemed Dividendclear

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Section 260A4 Section 684 Addition to Income4 Section 153A3 Section 2(22)(e)2 Deemed Dividend2

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. M/S. CONSORTIUM ENTERPRISES PVT LTD

The appeal stands disposed of and the substantial questions of law are left open

ITAT/5/2021HC Calcutta17 Nov 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 153ASection 260ASection 68

delay is condoned. The application is allowed. 2 This appeal of Revenue filed under Section 260A of the Income Tax Act (the ‘Act’ in brevity) is directed against the order dated 8th March, 2019 passed by the Income Tax Appellate Tribunal, B-Bench, Kolkata (the ‘Tribunal’) in I.T.(SS)A. No.88/Kol/2017 for the assessment year 2009-10. The Revenue

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. CORPORATE ISPAT ALLOYS LTD

ITAT/119/2022HC Calcutta14 Nov 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 2(22)(e)Section 260A

condonation of delay (IA No.GA/1/2022) stands allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, is directed against the order dated 9th August, 2019 passed by the Income Tax Appellate Tribunal, “B” Bench, Kolkata (the Tribunal) in IT(SS)A Nos.113 & 114/Kol/2017 for the assessment years 2010-11 and 2011-12. The revenue

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1),KOLKATA vs. M/S. RASHMI IRON INDUSTRIES PVT LTD

The appeal stands disposed of and the substantial questions

ITAT/6/2021HC Calcutta24 Nov 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 153ASection 260ASection 68

delay is condoned. The application is allowed. Re.: IA No.GA/2/2021 in ITAT 6 of 2021 This appeal has been filed by the Revenue under Section 260A of the Income Tax Act (the ‘Act’ in brevity) and is directed against the order dated 12th December, 2018 passed by the Income Tax Appellate Tribunal, B-Bench, Kolkata (the ‘Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1,KOLKATA vs. M/S.BOHRA G AND N N BROTHERS PRIVATE LIMITED

ITAT/116/2021HC Calcutta07 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 153ASection 260ASection 68

condone the delay. Accordingly, IA GA No.1 of 2021 stands disposed of. This appeal of revenue filed under Section 260A of the Income Tax Act, 1961 (the ‘Act’ in brevity) is directed against the order dated 28th February, 2019 passed by the Income Tax Appellate Tribunal, Kolkata “A” Bench (the ‘Tribunal’ in short) in IT(SS)A No.89/Kol/2017