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2 results for “condonation of delay”+ Revision u/s 263clear

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Key Topics

Section 2546Section 153(3)(ii)2Undisclosed Income2Revision u/s 2632

JANARDAN MISRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

ITA 260/GTY/2018[1992-93]Status: DisposedITAT Guwahati13 Dec 2019AY 1992-93

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 153(3)(ii)Section 254

condone the impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond his control. ITA No.260-261/Kol/2018 A.Ys. 92-93 & 93-94 Janardan Misra Vs. ITO Wd-1(3), Guwa Page 2 These two above cases ITA 260 and 261/Gau/2018 are taken up for adjudication on merits. 3. It emerges at the outset that this

JANARDAN MISHRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

ITA 261/GTY/2018[1993-94]Status: DisposedITAT Guwahati13 Dec 2019AY 1993-94

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 153(3)(ii)
Section 254

condone the impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond his control. ITA No.260-261/Kol/2018 A.Ys. 92-93 & 93-94 Janardan Misra Vs. ITO Wd-1(3), Guwa Page 2 These two above cases ITA 260 and 261/Gau/2018 are taken up for adjudication on merits. 3. It emerges at the outset that this