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2 results for “condonation of delay”+ Section 56(2)(vii)clear

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Key Topics

Section 2492Section 1432Capital Gains2Disallowance2Addition to Income2Natural Justice2Condonation of Delay2Set Off of Losses2Carry Forward of Losses

NARENDER KUMAR JAIN,RISHIKESH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

ITA 35/DDN/2020[2015-16]Status: DisposedITAT Dehradun29 Apr 2022AY 2015-16

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Smt. Poonam Sharma, Sr.DR
Section 143Section 249

section 56(2)(vii)(b) and due taxes has been paid in the immediate previous year is against the principal of accounting and natural justice. 5. That in facts and circumstances of the case, the presumptions of the Authorities below that being the same circle rate of the property at the tune of purchase and sale is same there cannot

NARENDER KUMAR JAIN,RISHIKESH vs. THE INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

2
ITA 36/DDN/2020[2016-17]Status: DisposedITAT Dehradun29 Apr 2022AY 2016-17

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Smt. Poonam Sharma, Sr.DR
Section 143Section 249

section 56(2)(vii)(b) and due taxes has been paid in the immediate previous year is against the principal of accounting and natural justice. 5. That in facts and circumstances of the case, the presumptions of the Authorities below that being the same circle rate of the property at the tune of purchase and sale is same there cannot