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4 results for “condonation of delay”+ Section 17(2)(iv)clear

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Key Topics

Section 80I6Section 345Section 804Section 139(1)3Section 1392Section 260A2Section 1482Section 12A2Exemption

PR. COMMISSIONER OF INCOME TAX SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT COOPERATIVE SOCIETY LTD DARLAGHAT THROUGH ITS PRESIDENT

ITA/3/2020HC Himachal Pradesh27 Aug 2020

Bench: This Court. 2. On 29Th March 2019, The State Of Hp Filed The Objections Under Section 34 Of The Arbitration & Conciliation Act, 1996 (After Now Called ‘The Arbitration Act’) Against The Award Of Ld. Arbitrator Announced On 8Th December 2018. Since The Period Of Three Months Expired On 9Th March, Hence The Objections Accompanied An Application Under Section 34 Of The Arbitration Act To Condone The Delay On The Grounds That The Objections Were Filed Within Permissible 30 Days After The Expiry Of The Statutory Period Of Three Months. 1Whether Reporters Of Local Papers May Be Allowed To See The Judgment?

For Appellant: Mr. B.C. Negi, Senior Advocate with Mr. Parvesh Negi
Section 34

condoned the delay. The Bench also relied upon the judgment of Hon’ble Supreme Court in Northern Railway v. Pioneer Publicity Corporation Private Limited, (2017) 11, SCC 234, wherein it was held as follows: - “[4]. We find that said Section 34(3) has no application in re- filing the petition but only applies to the initial filing of the objections

Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)

2
Addition to Income2

Appeal is dismissed

ITA/35/2019HC Himachal Pradesh22 Dec 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with
Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I

2)(6) of the Act seeking extension of time for filing of return. The ground forwarded for late filing of the return was delay in audit. The Court considered the case for condonation of delay as under :- “9. The main issue raised by the assessee in this case is that the delay in audit has led to delay in filing

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE

Accordingly the same are dismissed alongwith pending

ITA/29/2019HC Himachal Pradesh22 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

For Appellant: Mr. Vinay Kuthiala, Senior Advocate with
Section 12ASection 148Section 260A

iv. for the assessment year 2007-08 (ITA no.29 of 2019), v. for the assessment year 2008-09 (ITA no.30 of 2019) and vi. for the assessment year 2009-10 (ITA no.32 of 2019). 2. In all these appeals, orders passed by the Income Tax Appellate Tribunal, Division Bench Chandigarh on different dates for the respective assessment years in respect

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE

Accordingly the same are dismissed alongwith pending

ITA/31/2019HC Himachal Pradesh22 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

For Appellant: Mr. Vinay Kuthiala, Senior Advocate with
Section 12ASection 148Section 260A

iv. for the assessment year 2007-08 (ITA no.29 of 2019), v. for the assessment year 2008-09 (ITA no.30 of 2019) and vi. for the assessment year 2009-10 (ITA no.32 of 2019). 2. In all these appeals, orders passed by the Income Tax Appellate Tribunal, Division Bench Chandigarh on different dates for the respective assessment years in respect