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19 results for “condonation of delay”+ Section 97clear

Sorted by relevance

Chennai338Mumbai334Delhi272Kolkata200Ahmedabad125Karnataka124Bangalore122Jaipur94Hyderabad88Pune80Visakhapatnam54Chandigarh53Amritsar40Cuttack39Calcutta38Surat37Indore36Lucknow34Patna23Cochin20Guwahati19Nagpur16Rajkot16Raipur15SC12Telangana6Allahabad6Agra6Jabalpur5Rajasthan4Panaji4Varanasi3Himachal Pradesh2Orissa2Jodhpur2Dehradun2A.K. SIKRI ROHINTON FALI NARIMAN1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1Gauhati1

Key Topics

Section 733Section 1422Section 25019Limitation/Time-bar11Addition to Income8Section 1486Section 44A5Section 143(3)5Section 69A

SUMAN AHMED,GAURIPUR vs. ITO, WARD- DHUBRI, DHUBRI

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

ITA 45/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.45/Gty/2024 Assessment Year : 2017-18

For Appellant: Shri Kushal SoniFor Respondent: Shri Soumendu Sekar Das
Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 69A

97,751/-. Statutory notices u/s.143(2)/142(1) were served on the assessee requiring him to submit the nature of income received, details of purchases made rent etc. with documentary evidences. The assessee neither complied with notices u/s.143(2)/142(1) nor to the notice issued u/s.144 of the Act. In the circumstances, the Assessing Officer was constrained to pass

5
Depreciation5
Disallowance5
Section 1444

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

RAMA KATOWAL CHETRY,GOLAGHAT vs. ITO WARD GOLAGHAT, GOLAGHAT

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 106/GTY/2024[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.105 & 106/Gty/2024 Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Sanjay Jha
Section 115BSection 133(6)Section 142(1)Section 144Section 148Section 250Section 270ASection 69A

97,417 from HDFC Bank Ltd. the case was reopened by issuance of notice u/s.148. Statutory notices u/s.142(1) were issued to the assessee. The assessee neither complied with notice u/s.148 nor with notice u/s.142(1) of the Act. Ld. Assessing Officer issued sought information from the HDFC Bank ltd. by issuing notice u/s.133(6) of the Act and completed

RAMA KATOWAL CHETRY,GOLAGHAT vs. ITO WARD GOLAGHAT, GOLAGHAT

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 105/GTY/2024[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.105 & 106/Gty/2024 Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Sanjay Jha
Section 115BSection 133(6)Section 142(1)Section 144Section 148Section 250Section 270ASection 69A

97,417 from HDFC Bank Ltd. the case was reopened by issuance of notice u/s.148. Statutory notices u/s.142(1) were issued to the assessee. The assessee neither complied with notice u/s.148 nor with notice u/s.142(1) of the Act. Ld. Assessing Officer issued sought information from the HDFC Bank ltd. by issuing notice u/s.133(6) of the Act and completed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. ASSAM COMPANY INDIA LIMITED, KOLKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 108/GTY/2019[2011-12]Status: DisposedITAT Guwahati12 Dec 2022AY 2011-12

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. ASSAM COMPANY LIMITED, KOKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 12/GTY/2018[1986-87]Status: DisposedITAT Guwahati12 Dec 2022AY 1986-87

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 121/GTY/2019[2012-13]Status: DisposedITAT Guwahati12 Dec 2022AY 2012-13

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. ASSAM COMPANY INDIA LIMITED, KOLKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 109/GTY/2019[2012-13]Status: DisposedITAT Guwahati12 Dec 2022AY 2012-13

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 119/GTY/2019[2010-11]Status: DisposedITAT Guwahati12 Dec 2022AY 2010-11

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 120/GTY/2019[2011-12]Status: DisposedITAT Guwahati12 Dec 2022AY 2011-12

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. ASSAM COMPANY INDIA LIMITED, KOLKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 161/GTY/2019[2010-11]Status: DisposedITAT Guwahati12 Dec 2022AY 2010-11

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 123/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSAM COMPANY INDIA LTD,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 104/GTY/2010[2006-07]Status: DisposedITAT Guwahati12 Dec 2022AY 2006-07

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. ASSAM COMPANY LIMITED, KOKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 183/GTY/2013[1998-99]Status: DisposedITAT Guwahati12 Dec 2022AY 1998-99

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. ASSAM COMPANY LIMITED, KOKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

ITA 440/GTY/2013[2008-09]Status: DisposedITAT Guwahati12 Dec 2022AY 2008-09

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 14Section 250Section 7

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts