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6 results for “condonation of delay”+ Section 14A(2)clear

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Key Topics

Section 143(3)13Section 2508Disallowance6Section 44A5Section 246A5Section 1545Depreciation5Addition to Income5Section 14A

MEGHALAYA CO-OP. APEX BANK LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SHILLONG, SHILLONG

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 43/GTY/2019[2011-12]Status: HeardITAT Guwahati09 Aug 2022AY 2011-12

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2011-12 Meghalaya Co-Op. Apex Assistant Commissioner Of Bank Ltd. Income-Tax, Circle - Shillong Vs. M. G. Road, Shillong- 793001 (Pan: Aaam8227G) (Appellant) (Respondent)

For Appellant: Shri Parthasarathi Choudhury, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 143(3)Section 14ASection 154Section 246ASection 250

condonation of delay in filing an appeal against order u/s 143(3)/263 after 522 days. The Learned CIT(A) did not consider the facts that during the intervening period of 522 days between the assessment order u/s 143(3)/263 dated 15/11/2016 and filing of appeal 2 Meghalaya Co-op Apex Bank Ltd., AY 2011-12 u/s 246A

2

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

2. For the reasons stated Revenue's petition 21.05.2017 seeking condonation of thirteen days' delay and assessee's no objection thereto, we condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

2. For the reasons stated Revenue's petition 21.05.2017 seeking condonation of thirteen days' delay and assessee's no objection thereto, we condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

2. For the reasons stated Revenue's petition 21.05.2017 seeking condonation of thirteen days' delay and assessee's no objection thereto, we condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

2. For the reasons stated Revenue's petition 21.05.2017 seeking condonation of thirteen days' delay and assessee's no objection thereto, we condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

2. For the reasons stated Revenue's petition 21.05.2017 seeking condonation of thirteen days' delay and assessee's no objection thereto, we condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue's first substantive grievance reads that the CIT(A) has erred