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7 results for “condonation of delay”+ Section 271(2)clear

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Key Topics

Section 14410Penalty7Section 1476Addition to Income5Section 1484Section 271(1)(c)3Section 692Section 115B2Section 271(1)

DCIT, CENTRAL CIRCLE, DEHRADUN vs. SWARNGANGA CONSTRUCTION P.LTD, BHILWARA

In the result, both the appeals of the revenue are allowed for statistical purposes

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate
Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

section 144 and penalty order u/s. 271(1)(c) of the Act respectively for the assessment year 2012-13. 2. In the quantum appeal, the assessee raised following grounds : “1. On facts and circumstances of the case and in law, the Ld. CIT(A) erred in condoning the delay

2
Section 144B2
Unexplained Investment2

JASPAL SINGH,DEHRADUN vs. ITO WARD1(1)(2) DEHRADUN, DEHRADUN

In the result, the Appeal of the Assessee in ITA No

ITA 269/DDN/2025[2016-17]Status: DisposedITAT Dehradun18 Feb 2026AY 2016-17

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Section 144Section 147Section 271(1)(c)

2. Brief facts of the case are that, an assessment order came to be passed on 27/02/2024 u/s 147 r.w. Section 144 r.w. Section 1444B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Jaspal Singh Vs. ITO Consequent to the assessment order an order of penalty also came to be passed on 26/08/2024 u/s 271

JASPAL SINGH,DEHRADUN vs. ITO WARD 1(1)(2), DEHRADUN

In the result, the Appeal of the Assessee in ITA No

ITA 268/DDN/2025[2016-17]Status: DisposedITAT Dehradun18 Feb 2026AY 2016-17

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Section 144Section 147Section 271(1)(c)

2. Brief facts of the case are that, an assessment order came to be passed on 27/02/2024 u/s 147 r.w. Section 144 r.w. Section 1444B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Jaspal Singh Vs. ITO Consequent to the assessment order an order of penalty also came to be passed on 26/08/2024 u/s 271

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 87/DDN/2024[2017-18]Status: DisposedITAT Dehradun02 Apr 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Shri A. S. Rana, Sr. DR
Section 115BSection 144Section 147Section 148Section 271(1)Section 69

2. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. At the outset, there is a delay in filing of appeals before us by 20 days. Considering the reason adduced in the condonation petition, in the ITA Nos. 88 & 87/DDN/2024 Panditwari Sadhan

PANDITWARI SADHAN SAHKARI SAMITI LIMITED,DEHRADUN vs. INCOME TAX OFFICER , DEHRADUN

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 88/DDN/2024[2016-17]Status: DisposedITAT Dehradun02 Apr 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing)

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Shri A. S. Rana, Sr. DR
Section 115BSection 144Section 147Section 148Section 271(1)Section 69

2. Identical issues are involved in all these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience. At the outset, there is a delay in filing of appeals before us by 20 days. Considering the reason adduced in the condonation petition, in the ITA Nos. 88 & 87/DDN/2024 Panditwari Sadhan

GUNJAN JAISWAL,HALDWANI vs. ITO, WARD-2(1)(1), HALDWANI

In the result, the Appeals of the Assessee are partly allowed for

ITA 116/DDN/2025[2015-16]Status: DisposedITAT Dehradun30 Oct 2025AY 2015-16

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

Section 144Section 144BSection 147Section 271(1)(C)Section 69A

2. Brief facts of the case are that, assessment order came to be passed on 16/12/2021 u/s 147 r.w. Section 144 and Section 144B of the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 1,22,00,000/- u/s 69A of the Act. Consequent to the said assessment order, an order of penalty also came

GUNJAN JAISWAL,HALDWANI vs. ITO, HALDWANI

In the result, the Appeals of the Assessee are partly allowed for

ITA 117/DDN/2025[2015-16]Status: DisposedITAT Dehradun30 Oct 2025AY 2015-16

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

Section 144Section 144BSection 147Section 271(1)(C)Section 69A

2. Brief facts of the case are that, assessment order came to be passed on 16/12/2021 u/s 147 r.w. Section 144 and Section 144B of the Income Tax Act, 1961 ('Act' for short) by making an addition of Rs. 1,22,00,000/- u/s 69A of the Act. Consequent to the said assessment order, an order of penalty also came