Search: condonation of delay

2 results for “condonation of delay”+ Section 80Pclear

Sorted by relevance

Key Topics

Section 14A4 Section 260A2 Business Income2 Disallowance2 Limitation/Time-bar2 Condonation of Delay2

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S STEEL AUTHORITY OF INDIA EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD

In the result, the appeals filed by the revenue are dismissed and the

ITAT/62/2023HC Calcutta10 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th April, 2023 Appearance : Ms. Smita Das De, Adv. …For The Appellant Mr. Saumya Kejriwal, Adv. Mr. G.S. Gupta, Adv. …For The Respondent The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Saumya Kejriwal, Learned Counsel For The Respondent. There Is A Delay Of 168 Days In Filing These Appeals.

Section 14ASection 260A

Delay in filing the appeal is condoned. These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the common order dated 18th April, 2022 passed by the Income Tax Appellate Tribunal, `B’ Bench, Kolkata in I.T.A No. 426 to 428/Kol/2020 and 268 to 269/Kol/2021 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S STEEL AUTHORITY OF INDIA EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD

In the result, the appeals filed by the revenue are dismissed and the