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2 results for “condonation of delay”+ Section 282A(1)clear

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Key Topics

Section 1487Section 1472Cash Deposit2Reassessment2Addition to Income2Natural Justice2

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

ITA 589/HYD/2024[2013-14]Status: DisposedITAT Hyderabad07 Jan 2026AY 2013-14

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Respondent: Ms. U. Mini Chandran, CIT-DR and Ms. Payal Gupta, SR-DR
Section 147Section 148

282A of the Act of 1961. ITA Nos.549 & 589/Hyd/2024 17 Therefore, when a notice is in paper form, it has to leave the office of the concerned Authority for despatch to constitute a valid issuance. However, in digital form, the communication is instant and therefore, merely putting the notice into transmission cannot be deemed to be communication. To constitute

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal of the assessee in ITA No

ITA 549/HYD/2024[2015-16]Status: Disposed
ITAT Hyderabad
07 Jan 2026
AY 2015-16
For Respondent: \nShri Sashank Dundu, Advocate
Section 147Section 148

282A of the Act of 1961.\nTherefore, when a notice is in paper form, it has to leave the office of the concerned\nAuthority for despatch to constitute a valid issuance. However, in digital form, the\ncommunication is instant and therefore, merely putting the notice into transmission\ncannot be deemed to be communication. To constitute a valid communication the\nnotice