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3 results for “condonation of delay”+ Section 32(1)(ii)clear

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Key Topics

Section 345Section 260A2Section 1482Section 12A2Exemption2Addition to Income2

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

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

32 of 2019 and ITA No.1 of 2020 Reserved on: 07.08.2023 Decided on: 22.08.2023 1. ITA No.28 of 2019 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant Versus The Tibetan Children’s Village Dal Lake, Dharamshala Cantt. (H.P) (PAN-AAATT3933B) through its President ....Respondent 2. ITA No.29 of 2019 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant Versus The Tibetan

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

32 of 2019 and ITA No.1 of 2020 Reserved on: 07.08.2023 Decided on: 22.08.2023 1. ITA No.28 of 2019 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant Versus The Tibetan Children’s Village Dal Lake, Dharamshala Cantt. (H.P) (PAN-AAATT3933B) through its President ....Respondent 2. ITA No.29 of 2019 The Commissioner of Income Tax (Exemptions), Chandigarh ...Appellant Versus The Tibetan