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3 results for “condonation of delay”+ Section 272A(2)(c)clear

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Key Topics

Section 1314Section 272A(2)(k)3Penalty3Limitation/Time-bar3Section 272A(1)(c)2Section 143(3)2Section 272A2Condonation of Delay2

M/S BNK INVESTMENTS,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 1385/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh04 Apr 2019AY 2011-12
For Appellant: Shri Tej Mohan SinghFor Respondent: Shri Yogender Mittal,Sr.DR
Section 206ASection 272A(2)(k)

C, Chandigarh. बनाम Chandigarh. "थायी लेखा सं./PAN NO: PTLHI2106D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh राज"व क" ओर से/ Revenue by : Shri Yogender Mittal,Sr.DR सुनवाई क" तार"ख/Date of Hearing : 28.03.2019 उदघोषणा क" तार"ख/Date of Pronouncement : 04.04.2019 आदेश/Order PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER

SH. LAL CHAND,CHANDIGARH vs. ACIT, C-2(1), CHANDIGARH

In the result, all the above appeals of the assessee are allowed for 7

ITA 1107/CHANDI/2017[2012-13]Status: Disposed
ITAT Chandigarh
05 Mar 2018
AY 2012-13

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri Parikshit AggarwalFor Respondent: Smt. Chandrakanta
Section 131Section 143(3)Section 272ASection 272A(1)(c)

272A(l)(c) was levied for non compliance of notice issued under section 131 of the Income Tax Act, 1961. 4. The Ld. CIT(A) confirmed the penalty as there was delay in filing of the appeal by 1.5 months. The Ld. CIT(A) held that sanctity attached to the limitation prescribed under the law has to be followed

SH. LAL CHAND,CHANDIGARH vs. ACIT, C-2(1), CHANDIGARH

In the result, all the above appeals of the assessee are allowed for 7

ITA 1108/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh05 Mar 2018AY 2012-13

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri Parikshit AggarwalFor Respondent: Smt. Chandrakanta
Section 131Section 143(3)Section 272ASection 272A(1)(c)

272A(l)(c) was levied for non compliance of notice issued under section 131 of the Income Tax Act, 1961. 4. The Ld. CIT(A) confirmed the penalty as there was delay in filing of the appeal by 1.5 months. The Ld. CIT(A) held that sanctity attached to the limitation prescribed under the law has to be followed