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4 results for “condonation of delay”+ Section 42clear

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Key Topics

Section 808Section 153A7Section 143(3)7Section 80I6Section 115B3Section 1322Section 132(4)2Section 144C2Business Income

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 199/DDN/2019[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 115BSection 132Section 132(4)Section 139(1)Section 153ASection 68

condone the delay and admit the appeals of the assessee for adjudication. 2. As identical issues are involved in all these appeals, they are taken up together and disposed of by this common order for the sake of convenience. AY: 2011-12 3. The assessee has raised the following grounds of appeal: That the Order passed

RAJESH AGGARWAL,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN

2
Addition to Income2
Natural Justice2
Limitation/Time-bar2

In the result, the appeal of the assessee is partly allowed

ITA 205/DDN/2019[2017-18]Status: HeardITAT Dehradun15 Sept 2023AY 2017-18

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Rajesh Aggarwal, Vs. Dcit, B-4, New Sabzi Mandi, Vikash Central Circle, Nagar, Distti. Dehradun Dehradun (Appellant) (Respondent) Pan: Aanpa7592E Assessee By : Shri Rajiv Sahni, Ca Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 24/08/2023 Date Of Pronouncement 15/09/2023

For Appellant: Shri Rajiv Sahni, CAFor Respondent: Shri A. S. Rana, Sr. DR
Section 115BSection 132Section 132(4)Section 143(3)Section 153ASection 69A

condone the delay and admit the appeal of the assessee for adjudication. 4. We have heard the rival submission and perused the material available on record. It is pertinent to note that this tribunal has already decided the appeal of the assessee up to AY 2016-17 vide its order dated 23.06.2023 wherein, all the appeals of the assessee

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

42 to 46/Del/2022 vide order dated 28.04.2023. For the sake of ready reference, the operative part of the order is as under: “9. On the facts of the case and the order passed by the revenue authorities, the applicability of the decision of the Hon’ble Apex Court in the case of PCIT Vs. Maruti Suzuki India Ltd. in Civil

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

42 to 46/Del/2022 vide order dated 28.04.2023. For the sake of ready reference, the operative part of the order is as under: “9. On the facts of the case and the order passed by the revenue authorities, the applicability of the decision of the Hon’ble Apex Court in the case of PCIT Vs. Maruti Suzuki India Ltd. in Civil