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5 results for “condonation of delay”+ Section 140Aclear

Sorted by relevance

Hyderabad24Karnataka23Delhi10Mumbai10Cochin6Kolkata5Chandigarh5Bangalore4Jaipur4Varanasi3Chennai3Raipur2Rajkot1SC1Ahmedabad1

Key Topics

Section 27118Section 271A9Section 244A4Section 2743Section 1543Business Income3Penalty3Addition to Income3Undisclosed Income

VARDHMAN TEXTILES LTD,LUDHIANA vs. PR.CIT-1, LUDHIANA

In the result, the appeals of the assessee in ITA

ITA 103/CHANDI/2020[2002-03]Status: DisposedITAT Chandigarh30 Jul 2021AY 2002-03
For Appellant: S/Shri Subhash Aggarwal, Adv
Section 244A

140A, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period, from the date of furnishing of return of income or payment of tax, whichever is later, to the date on which the refund is granted: Provided that no interest under clause (a) or clause

VARDHMAN TEXTILES LTD.,LUDHIANA vs. DCIT, R-1, LUDHIANA

In the result, the appeals of the assessee in ITA

ITA 1264/CHANDI/2019[2002-03]Status: DisposedITAT Chandigarh30 Jul 2021AY 2002-03
S/Shri Subhash Aggarwal, Adv
3
For Appellant:
Section 244A

140A, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period, from the date of furnishing of return of income or payment of tax, whichever is later, to the date on which the refund is granted: Provided that no interest under clause (a) or clause

M/S BAJWA DEVELOPERS LTD.,KHARAR vs. DCIT, CC-II, CHANDIGARH

ITA 1529/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh22 Apr 2025AY 2012-13

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

For Appellant: Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 154Section 271Section 271ASection 274

140A(1) of the Act which require the assessee to make payment of tax together with interest before filing of the return of income. iii. Whether on the facts and in circumstances of the case and in law, the CIT(A) was correct in relying upon the decision of Hon'ble Supreme Court in the case of ACIT vs. Gebilal

ACIT-CC-1, CHANDIGARH vs. M/S BAJWA DEVELOPERS LTD., KHARAR

ITA 344/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh22 Apr 2025AY 2012-13

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

For Appellant: Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 154Section 271Section 271ASection 274

140A(1) of the Act which require the assessee to make payment of tax together with interest before filing of the return of income. iii. Whether on the facts and in circumstances of the case and in law, the CIT(A) was correct in relying upon the decision of Hon'ble Supreme Court in the case of ACIT vs. Gebilal

ACIT,CC-1, CHANDIGARH vs. M/S BAJWA DEVELOPERS LTD., KHARAR

ITA 343/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh22 Apr 2025AY 2012-13

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

For Appellant: Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 154Section 271Section 271ASection 274

140A(1) of the Act which require the assessee to make payment of tax together with interest before filing of the return of income. iii. Whether on the facts and in circumstances of the case and in law, the CIT(A) was correct in relying upon the decision of Hon'ble Supreme Court in the case of ACIT vs. Gebilal