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3 results for “condonation of delay”+ Section 251clear

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Key Topics

Section 26312Section 343Section 36(1)3Section 143(3)3Section 36(2)2Section 197(17)2

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S Y R TRADERS PVT LTD

ITAT/198/2023HC Calcutta17 Nov 2023

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

Section 197Section 197(17)Section 264

251 ITR 791. In the facts of the case mentioned above, it is submitted that the orders passed under Section 264 of the said Act for the assessments year 2016-17 and 2017-18 refusing to condone the delay

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ANJANIPUTRA NIRMAN PVT LTD

Accordingly, the appeal fails and is dismissed

ITAT/262/2024HC Calcutta02 Sept 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 2Nd September, 2025

Section 133(6)Section 143(3)Section 260ASection 263Section 68

251 days in filing the appeal. As the explanation offered by the appellant/department is satisfactory, delay in filing the appeal is condoned. The application, IA NO: GA/1/2024, is allowed. The revenue is aggrieved by the order passed by the learned Tribunal dated 8th December, 2023 by which the appeal filed by the assessee was allowed and the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

ITAT/81/2022HC Calcutta26 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)

condoned and waived on the ground of his acquiescence in the holding of further proceedings.” 73. In the backdrop of the above, this Court notices that having once made a disclosure in the first sitting that the Arbitrator and his family members were connected with and represented the Bhaiya group in CS 344 of 2015, the Learned Arbitrator was obliged