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2 results for “condonation of delay”+ Section 208clear

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Key Topics

Section 260A3Section 682Section 133(6)2Addition to Income2Limitation/Time-bar2

PRINCIPAL COMMISSIONER OF INCOME TAX-12,KOLKATA vs. M/S.SOORAJMULL NAGARMULL

In the result, the appeal is dismissed and the substantial questions of

ITAT/46/2020HC Calcutta23 Nov 2022

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

Section 148Section 260ASection 41Section 41(1)

condoned the delay in filing the appeal. GA No. 01 of 2020 is allowed. 3. This appeal filed by the revenue under Section 260A of the Act is directed against the order passed by the Income Tax Appellate Tribunal “B” Bench Kolkata (Tribunal), dated 20.07.2018 in ITA No. 1907/Kol/2016 for the assessment year 2001-2002. ITAT

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. BALAKA VINIMAY PRIVATE LIMITED

ITAT/131/2025
HC Calcutta
21 Jul 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 21St July, 2025 Appearance: Mr. Prithu Dudhoria, Adv. …For Appellant

Section 131Section 133(6)Section 143(3)Section 260ASection 263Section 271(1)(c)Section 68

208 ITR 465 (Cal) and Commissioner of Income Tax Vs. Ruby Traders & Export Ltd. (2003) 263 ITR 300 (Cal) ?” We have heard Mr. Prithu Dudhoria, learned standing Counsel appearing for the appellant/revenue. The notice sent to the respondent/assessee has returned. There is a delay of 177 days in filing the appeal. As the delay has been properly explained