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2 results for “condonation of delay”+ Section 36(1)(viii)clear

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Key Topics

Section 808Section 80I6Section 143(3)4Section 144C2Section 92C2Section 92B2Transfer Pricing2Deduction2Comparables/TP

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

36,33,150/-. 13. Thus, the AO / National Faceless Assessment Centre (“NFAC”) while issuing the final assessment order, has completely erred in law by issuing the assessment order in the name of the non-existent partnership firm. 14. The other facts pertaining to intimation of the conversion of the assessee from partnership firm to private limited company to the revenue

2

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

36,33,150/-. 13. Thus, the AO / National Faceless Assessment Centre (“NFAC”) while issuing the final assessment order, has completely erred in law by issuing the assessment order in the name of the non-existent partnership firm. 14. The other facts pertaining to intimation of the conversion of the assessee from partnership firm to private limited company to the revenue