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2 results for “condonation of delay”+ Section 117clear

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Key Topics

Section 2503Section 54F3Section 143(3)2Section 80C2Section 40A(3)2Deduction2Addition to Income2

P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM

In the result, the appeal filed by the assessee is partly allowed for statistical

ITA 978/COCH/2022[2014-15]Status: DisposedITAT Cochin14 May 2024AY 2014-15

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035

For Respondent: Smt. J M Jamuna Devi
Section 133ASection 143(2)Section 143(3)Section 250Section 36(1)(va)Section 40A(3)Section 40a

Delay condoned. 4. The brief facts are that the assessee is an individual and had filed his return of income on 30.11.2014, declaring total income at Rs.1,75,34,220/-. The assessee’s case was selected for scrutiny and notice u/s. 143(2) and 142(1) of the Act were duly issued and served upon by the assessee

KUNDOLY KRISHNANKUTTY SUNIL,THRISSUR vs. INCOME TAX OFFICER,WARD 2(1), THRISSUR

ITA 547/COCH/2025[2016-2017]Status: DisposedITAT Cochin22 Sept 2025AY 2016-2017
Section 143(3)Section 250Section 54FSection 80C

condone the delay of 86 days in filing\nthe present appeal and proceed to adjudicate the grounds raised by\nthe Assessee in the present appeal.\n3.\nThe Assessee has raised following grounds of appeal :\n\"1.\nThe order of the Commissioner of Income Tax (Appeals),\nNFAC u/s 250 of the IT Act, 1961 is opposed to law and\ncontrary