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5 results for “condonation of delay”+ Section 10Aclear

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Key Topics

Section 8026Section 80I23Section 139(1)18Section 36(1)(va)9Section 36(1)9Section 143(1)8Section 10A8Section 143(1)(a)6Deduction5

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

ITA 306/GTY/2018[L.K. Tea Company Private Limited]Status: DisposedITAT Guwahati13 Dec 2019

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

Section 10ASection 139(1)Section 143(1)Section 154Section 80Section 80ASection 80I

delay of a day has to be condoned. He stated that assessee was legally entitled for deduction u/s 80-IE. Assessee's failure to file return in time due to technical problem should not disentitle it from claiming deduction due to it. 3.3 I have carefully considered the matter. According to section 80-AC of the Act, assessee will

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

Addition to Income3
Natural Justice3
Condonation of Delay3
ITA 307/GTY/2018[2016-17]Status: DisposedITAT Guwahati13 Dec 2019AY 2016-17

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

Section 10ASection 139(1)Section 143(1)Section 154Section 80Section 80ASection 80I

delay of a day has to be condoned. He stated that assessee was legally entitled for deduction u/s 80-IE. Assessee's failure to file return in time due to technical problem should not disentitle it from claiming deduction due to it. 3.3 I have carefully considered the matter. According to section 80-AC of the Act, assessee will

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 18/GTY/2025[2020-21]Status: DisposedITAT Guwahati17 Nov 2025AY 2020-21

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent Appearances by: Assessee represented by : Mahabir Bagaria, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Date of pronouncing the order : 17.11.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 19/GTY/2025[2021-22]Status: DisposedITAT Guwahati17 Nov 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent Appearances by: Assessee represented by : Mahabir Bagaria, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Date of pronouncing the order : 17.11.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

ITA 20/GTY/2025[2022-23]Status: DisposedITAT Guwahati17 Nov 2025AY 2022-23

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80

10A, Shakespeare Sarani, Kolkata - 700001 [PAN: AAACB9306R] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1, Income Tax Office Tarajan, Jorhat, Assam - 785001 ...…..…................................. Respondent Appearances by: Assessee represented by : Mahabir Bagaria, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 04.11.2025 Date of pronouncing the order : 17.11.2025 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch