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8 results for “condonation of delay”+ Section 2Aclear

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Key Topics

Section 2506Section 143(3)6Section 2546Addition to Income6Section 44A5Depreciation5Disallowance5Section 684Section 153(3)(ii)

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)
2
Undisclosed Income2
Revision u/s 2632
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

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

2A) of the Act. Thus, it is palpable that the Assessing Officer has not fulfilled his responsibility of identifying the specific instances of the expenses claimed sans proper address of the corresponding parties as well as that of resorting to the other provisions of the Act. In the instant Ground of Appeal, it is evident that the Assessing Officer

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

2A) of the Act. Thus, it is palpable that the Assessing Officer has not fulfilled his responsibility of identifying the specific instances of the expenses claimed sans proper address of the corresponding parties as well as that of resorting to the other provisions of the Act. In the instant Ground of Appeal, it is evident that the Assessing Officer

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

2A) of the Act. Thus, it is palpable that the Assessing Officer has not fulfilled his responsibility of identifying the specific instances of the expenses claimed sans proper address of the corresponding parties as well as that of resorting to the other provisions of the Act. In the instant Ground of Appeal, it is evident that the Assessing Officer

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

2A) of the Act. Thus, it is palpable that the Assessing Officer has not fulfilled his responsibility of identifying the specific instances of the expenses claimed sans proper address of the corresponding parties as well as that of resorting to the other provisions of the Act. In the instant Ground of Appeal, it is evident that the Assessing Officer

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

2A) of the Act. Thus, it is palpable that the Assessing Officer has not fulfilled his responsibility of identifying the specific instances of the expenses claimed sans proper address of the corresponding parties as well as that of resorting to the other provisions of the Act. In the instant Ground of Appeal, it is evident that the Assessing Officer

S.M. LIME INDUSTRIES,GUWAHATI,ASSAM vs. DCIT/ACIT, CIR-1, GUWAHATI

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

ITA 37/GTY/2024[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.37/Gty/2024 िनधा"रण वष" / Assessment Year: 2018-19

For Appellant: Shri B.L. Purohit, FCAFor Respondent: Shri Soumendu Sekhar Das, JCIT
Section 143(3)Section 250Section 68

2A and 3 has been filed on 07.11.2017 declaring Nil income. The case selected for scrutiny on account of two reasons; i.e. (1) Unsecured loans and (2) Transactions with Company whose Registration has been cancelled by MCA. Various details are called for to which compliance was made to the partial satisfaction of the AO. Ld. AO majorly focused