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24 results for “condonation of delay”+ Section 142(3)clear

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Key Topics

Section 234E121Section 200A22Section 14815Section 200A(1)(c)11Section 20011Section 200A(1)11TDS11Section 153A10Condonation of Delay

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

ITA 92/DDN/2024[2015-16]Status: DisposedITAT Dehradun23 Dec 2025AY 2015-16

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Amar Pal Singh, JCIT-DR
Section 10Section 139Section 139(1)Section 139(4)Section 143(3)Section 148Section 149Section 617

delay of 75 days in filing the present appeal is hereby condoned. 2 Uttarakhand Purv Sainik Kalyan Nigam Ltd. 3. Brief facts of the case as mentioned in the order of the ld. CIT(A) are as under: “2. Brief facts of the case: The appellant is a company established under section 617 of the Companies Act, 1956, with

Showing 1–20 of 24 · Page 1 of 2

9
Section 808
Addition to Income6
Search & Seizure5

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 24/DDN/2022[2018-19]Status: DisposedITAT Dehradun23 May 2023AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

142(1); (vi) Sixthly, prior to the date on which the jurisdictional notice under Section 143 (2) was issued, the scheme of amalgamation had been approved on 29 January 2013 by the High Court of Delhi under the Companies Act 1956 with effect from 1 April 2012; (vii) Seventhly, the assessing officer assumed jurisdiction to make an assessment in pursuance

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 3/DDN/2022[2017-18]Status: DisposedITAT Dehradun23 May 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

142(1); (vi) Sixthly, prior to the date on which the jurisdictional notice under Section 143 (2) was issued, the scheme of amalgamation had been approved on 29 January 2013 by the High Court of Delhi under the Companies Act 1956 with effect from 1 April 2012; (vii) Seventhly, the assessing officer assumed jurisdiction to make an assessment in pursuance

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED ,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE,HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 73/DDN/2025[2014-2015]Status: DisposedITAT Dehradun17 Sept 2025AY 2014-2015

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 71/DDN/2025[2012-2013]Status: DisposedITAT Dehradun17 Sept 2025AY 2012-2013

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 70/DDN/2025[2011-2012]Status: DisposedITAT Dehradun17 Sept 2025AY 2011-2012

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL & RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRLCE, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 41/DDN/2025[2015-2016]Status: DisposedITAT Dehradun17 Sept 2025AY 2015-2016

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 72/DDN/2025[2013-2014]Status: DisposedITAT Dehradun17 Sept 2025AY 2013-2014

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

delay of 18 days in filing the Appeals are hereby condoned. 4. Brief facts of the case are that, a search and seizure operation u/s 132 of the Income Tax Act, 1961 ('Act' for short) was carried out at M/s SSGR Hospital and Research Centre Pvt. Ltd. "Group of cases", Haldwani and other premises

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 110/DDN/2024[2015-16]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

Section 142(1)Section 147Section 148Section 263

delay in filing the appeal, therefore, the same is hereby condoned and appeal is admitted for adjudication on merits. 4. Brief facts of the case are that assessee is an individual and case of the assessee was reopened u/s 147 in terms of the reason recorded which are available at PB page 21 & 22. According to the same, assessee took

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDEANI

In the result, appeals are allowed for statistical purposes

ITA 210/DDN/2019[2015-16]Status: DisposedITAT Dehradun28 Feb 2023AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

ITA 212/DDN/2019[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 214/DDN/2019[2015-16]Status: DisposedITAT Dehradun28 Feb 2023AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 216/DDN/2019[2018-19]Status: DisposedITAT Dehradun28 Feb 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 217/DDN/2019[2019-20]Status: DisposedITAT Dehradun28 Feb 2023AY 2019-20

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 211/DDN/2019[2016-17]Status: DisposedITAT Dehradun28 Feb 2023AY 2016-17

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), , HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 209/DDN/2019[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX(A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 196/DDN/2019[2013-14]Status: DisposedITAT Dehradun28 Feb 2023AY 2013-14

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 215/DDN/2019[2017-18]Status: DisposedITAT Dehradun28 Feb 2023AY 2017-18

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER, BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A),, HALDWANI

In the result, appeals are allowed for statistical purposes

ITA 195/DDN/2019[2013-14]Status: DisposedITAT Dehradun28 Feb 2023AY 2013-14

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

ITA 213/DDN/2019[2016-17]Status: DisposedITAT Dehradun28 Feb 2023AY 2016-17

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted at Source (TDS) statements within the prescribed time limit. 4. Briefly the facts are, while processing TDS statements furnished