Search: condonation of delay

2 results for “condonation of delay”+ Section 163clear

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Section 115J3 Section 2632 Section 143(3)2 Section 1472

SHRI. SANTHAKUMAR DAMODARAN NADAR,TRIVANDRUM vs. THE ITO, WARD -1(3), TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

ITA 950/COCH/2022[2017-18]Status: HeardITAT Cochin20 May 2024AY 2017-18

Bench: Shri Sanjay Arora, Am & Shri Soundararajan K, Jm

For Appellant: Sri. R.Krishnan, CAFor Respondent: Sri. Sanjit Kumar Das, CIT-DR

Section 143(3)Section 263

section 263 of the Income-tax Act, 1961 (the Act), dated 26.03.2022, by the Principal Commissioner of Income-tax, Thiruvananthapuram (Pr. CIT), in respect of the assessee’s assessment u/s.143(3) of the Act dated 15.12.2019 for assessment year (AY) 2017-2018. 2. The first issue confronting us is the condonation or otherwise of the 163-day delay

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed