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8 results for “condonation of delay”+ Section 27lclear

Sorted by relevance

Chandigarh8Ahmedabad2Raipur2Mumbai1

Key Topics

Section 271(1)(c)7Section 139(1)7Section 142(1)5Section 1482

JAGJIT SINGH ,PATIALA vs. INCOME TAX OFFICER, WARD-2, PATIALA , PATIALA

In the result we set aside the impugned order and remand the case back to the file of Ld

ITA 105/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh18 Dec 2024AY 2011-12

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing No. Itba/Nfac/S/250/2023- 24/1058720011(1) Dt. 13/12/2023 Of The Ld. Cit(A) Passed Under Section 250 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2011-12 & The Corresponding Previous Year Period Is From 01/04/2010 To 31/03/2011. 2. Factual Matrix

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 17Section 22Section 250Section 253

27l(1)(b) Notice u/s 142(1) 19.07.2018 26.07.2018 -do- Notice u/s 142(1) 06.08.2018 13.08.2018 -do- Notice u/s 142(1) 06.09.2018 12.09.2018 -do- Show cause notice 19.09.2018 27.09.2018 -do- Opportunity letter 22 10.2018 26.10.2018 -do- ! 2.5 That the perusal of the above cited table, it is clear that all notices/letters remained un-complied with as neither anybody attended

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 44/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh20 Mar 2019AY 2012-13

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

27l (l) (c ). It was held by the Apex court that the surrender of income on this case is not voluntary in the sense that the offer of surrender was made in view of detection made by the AO in the search conducted. Consequently, it is clear that the assessee had no intention to declare its true income. Though

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 48/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

27l (l) (c ). It was held by the Apex court that the surrender of income on this case is not voluntary in the sense that the offer of surrender was made in view of detection made by the AO in the search conducted. Consequently, it is clear that the assessee had no intention to declare its true income. Though

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 54/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

27l (l) (c ). It was held by the Apex court that the surrender of income on this case is not voluntary in the sense that the offer of surrender was made in view of detection made by the AO in the search conducted. Consequently, it is clear that the assessee had no intention to declare its true income. Though

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

ITA 45/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh20 Mar 2019AY 2008-09

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

27l (l) (c ). It was held by the Apex court that the surrender of income on this case is not voluntary in the sense that the offer of surrender was made in view of detection made by the AO in the search conducted. Consequently, it is clear that the assessee had no intention to declare its true income. Though

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

ITA 50/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

27l (l) (c ). It was held by the Apex court that the surrender of income on this case is not voluntary in the sense that the offer of surrender was made in view of detection made by the AO in the search conducted. Consequently, it is clear that the assessee had no intention to declare its true income. Though

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

ITA 51/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh20 Mar 2019AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

27l (l) (c ). It was held by the Apex court that the surrender of income on this case is not voluntary in the sense that the offer of surrender was made in view of detection made by the AO in the search conducted. Consequently, it is clear that the assessee had no intention to declare its true income. Though

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

ITA 387/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh20 Mar 2019AY 2011-12

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Section 139(1)Section 271(1)(c)

27l (l) (c ). It was held by the Apex court that the surrender of income on this case is not voluntary in the sense that the offer of surrender was made in view of detection made by the AO in the search conducted. Consequently, it is clear that the assessee had no intention to declare its true income. Though