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2 results for “condonation of delay”+ Section 32(1)(iia)clear

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Key Topics

Section 32(1)(iia)3Section 260A2

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. ANANDA BAZAR PATRIKA PVT LTD

Accordingly the appeal ITAT/173/2021 fails and is dismissed

ITAT/173/2021HC Calcutta24 Feb 2022

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

Section 143(3)Section 260ASection 32(1)(iia)

condone the delay. ITAT/173/2021 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated August 9, 2019 passed by the Income Tax Appellate Tribunal “B” Bench (Tribunal) in ITA No.1121/Kol/2007 for the assessment year 2003-04. The revenue has raised the following substantial questions

M/S. V2 RETAIL LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD), UNDER CIT-IV,KOL

ITAT/185/2018HC Calcutta04 Jan 2022

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

Section 260ASection 32(1)(iia)

condonation of delay is allowed. This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act in brevity) is directed against the order dated 01.06.2016 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata in ITA No. 2413/Kol/2013 for the assessment year 2009-2010. The assessee has raised the following substantial question