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5 results for “condonation of delay”+ Section 191clear

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Key Topics

Section 14710Section 1485Reopening of Assessment5Addition to Income5Section 271(1)(c)4Section 143(2)4Section 374Condonation of Delay4Section 40A(2)(b)

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 180/CTK/2020[209-10]Status: DisposedITAT Cuttack11 Dec 2025
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

2
ITA 182/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 Dec 2025AY 2010-11
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 179/CTK/2020[2009-10]Status: DisposedITAT Cuttack11 Dec 2025AY 2009-10
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/CTK/2020\n4. The first issue raised by the Revenue in ground

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 181/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 Dec 2025AY 2010-11
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

condone\nthe delay and admit the appeal for hearing.\n3. As the facts and circumstances are similar in ITA Nos. 179 &\n181/CTK/2020, hence, for brevity we will take ITA No.179/CTK/2020\nfor A.Y. 2009-10 and decide the issues accordingly.\nΑ.Υ. 2009-10\nITA No. 179/СТК/2020\n4. The first issue raised by the Revenue in ground

INCOME TAX OFFICER, WARD-1, JHARSUGUDA, AAYAKAR BHAWAN, JHARSUGUDA vs. HIRAKHAND TRANSPORT AND MULTI PURPOSE CO-OPERATIVE SOCIETY LTD., BRAJARAJ NAGAR

ITA 282/CTK/2024[2015-2016]Status: HeardITAT Cuttack04 Sept 2024AY 2015-2016

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.282/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Ito, Ward-1, Jharsuguda Vs Hirakhand Transport & Multi Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q & प्रत्याक्षेऩ सं/Cross Objection No.04/Ctk/2024 (Arising Out Of Ita No.282/Ctk/2024) (ननधाारण वषा / Assessment Year : 2015-2016) Hirakhand Transport & Multi Vs Ito, Ward-1, Jharsuguda Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawala, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/09/2024 घोषणा की तारीख/Date Of Pronouncement : 04/09/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 15.05.2024, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1064895008(1) For The Assessment Year 2015-2016, On The Following Grounds Of Appeal :-

For Appellant: Shri Anil Kumar Agrawala, CAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 147Section 148Section 151(1)Section 151(2)Section 250Section 251(1)(a)Section 40A(2)(b)

delay is hereby condoned and the cross objections are admitted for adjudication on merits. 4. The assessee in his cross objection has challenged the assessment order on the jurisdictional issue. Therefore, before going into the grounds 5 & CO No.04/CTK/2024 of appeal taken by the revenue, we first decide the technical/legal objections taken about the validity of reassessment order