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5 results for “condonation of delay”+ Section 8clear

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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

8]. The delivery of an arbitral award under sub-Section (5) of Section 31 is not a matter of mere formality. It is a matter of substance. It is only after the stage under section 31 has passed that the stage of termination of arbitral proceedings within the meaning of Section 32 of the Act arises. The delivery of arbitral

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

delayed and the deduction was claimed after the completion of the audit.” Regarding the issue as to whether the deduction claimed under Section 80IB in a non-est return be allowed or not, learned ITAT held that non-est return does not exist in the eyes of law, hence no beneficial use or adverse conclusion can be drawn from such

SHIVA EDUCATIONAL SOCIETY vs. PRINCIPAL COMMISSIONER OF INCOME TAX

Accordingly, the ITA is allowed

ITA/2/2023HC Himachal Pradesh31 Oct 2023

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

For Appellant: Mr. Vishal Mohan, Senior Advocate withFor Respondent: Mr.Vinay Kuthalia, Senior Advocate with
Section 254(2)

condonation of delay, if the delay exceeded period of six months from the end of the month in which the order is passed as per amended Section 254(2) of the Income Tax Ax, 1961. 3. Learned counsel for the appellant sought to contend that the Tribunal had wrongly noted the date of filing the Miscellaneous Application

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

condoning the delay, if any, in filing the same, and after making of suitable amendments in the grounds of appeals. The back ground facts 2004-05 and 2005-06 6. The background facts are that a return was filed by the respondent-assessee for the assessment years 2004-05 and 2005-06 after claiming exemption under Section

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

condoning the delay, if any, in filing the same, and after making of suitable amendments in the grounds of appeals. The back ground facts 2004-05 and 2005-06 6. The background facts are that a return was filed by the respondent-assessee for the assessment years 2004-05 and 2005-06 after claiming exemption under Section