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3 results for “condonation of delay”+ Section 271Aclear

Sorted by relevance

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Key Topics

Section 10(26)9Section 1486Section 69A6Section 271D5Section 44Section 2503Section 269S3Penalty3Natural Justice

KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG

In the result, the appeal of the assessee is allowed

ITA 135/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.135/Gty/2024 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri Kaushik Roy, JCIT
Section 10(26)Section 133(6)Section 143(2)Section 25Section 250Section 269SSection 271D

delay is condoned only in the interest of natural justice and the matter is taken up for adjudication as hereunder. 4 Kenneth Blah The Grounds of appeal, the facts and circumstances of the case, the submissions of the assessee and the case laws adduced have been carefully considered. The facts of the case are that the assessee sold immovable property

3
Section 148A2
Business Income2
Reassessment2

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 274/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

271A and 271B when no income was assessed as Profit from Business or Profession. This indicates non application of mind by Ld. AO as in the same order he has treated the sums as unexplained money u/s.69Aand also invoked the provisions applicable to Business income. 5. The appellant craves leave to add, alter, amend, or modify any of the grounds

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 275/GTY/2025[2022-23]Status: DisposedITAT Guwahati11 Dec 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

271A and 271B when no income was assessed as Profit from Business or Profession. This indicates non application of mind by Ld. AO as in the same order he has treated the sums as unexplained money u/s.69Aand also invoked the provisions applicable to Business income. 5. The appellant craves leave to add, alter, amend, or modify any of the grounds