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2 results for “condonation of delay”+ Section 43Cclear

Sorted by relevance

Mumbai10Ahmedabad6Chennai5Hyderabad2Jaipur2Bangalore2Cochin2Patna2SC2Karnataka1Surat1

Key Topics

Section 284Section 143(3)2Section 37(1)2Section 292Section 402Addition to Income2

GMR HOSPITALITY AND RETAIL LIMITED (SUCCESSOR TO HYDERABAD DUTY FREE RETAIL LIMITED),HYDERABAD vs. INCOME TAX OFFICER, WARD-2(2), HYDERABAD

In the result, appeal of the assessee is allowed

ITA 325/HYD/2020[2016-17]Status: DisposedITAT Hyderabad16 Sept 2021AY 2016-17

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraa.Y. 2016-17 Gmr Hospitality & Retail Vs. Income Tax Officer, Limited (Successor Of Ward-2(2), Hyderabad Duty Free Retail Hyderabad. Limited), Hyderabad. Pan: Aadcg 2928 F (Appellant) (Respondent) Assessee By Shri Sunil Jain, Ar Revenue By Smt. M. Narmada, Dr Date Of Hearing: 02/09/2021 Date Of Pronouncement: 16/09/2021 Order

Section 143(3)Section 145Section 28Section 29Section 37Section 37(1)

condone the delay of 65 days in filing the appeal before the Tribunal and proceed to hear the appeal on merits. 2. The assessee has raised several grounds and alternate grounds in its appeal. However, the crux of the issue is that the Ld. CIT (A) has erred in upholding the order of the ld. AO who had made addition

DRS EDUCATIONAL SOCIETY ,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

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

ITA 261/HYD/2019[2015-16]Status: DisposedITAT Hyderabad19 Nov 2019AY 2015-16

Bench: Shri A. Mohan Alankamonyassessment Year: 2015-16 Drs Educational Society, Vs. Income Tax Officer, Hyderabad. Ward-10(1), Pan: Aaatd 4737 D Hyderabad. (Appellant) (Respondent) Assessee By: Shri Venkatesh For M.V. Anil Kumar Revenue By: Shri Nilanjan Dey – Dr Date Of Hearing: 19/11/2019 Date Of Pronouncement: 19/11/2019 Order

For Appellant: Shri Venkatesh for M.V. AnilFor Respondent: Shri Nilanjan Dey – DR
Section 143(3)Section 250Section 250(6)Section 28Section 40

section 28 to 43C are not applicable, therefore the disallowance of Rs. 1,73,690 U/s. 40(a)(ia) of the Act is bad in law. 6. Your appellant submits that the NBFCs have filed the return of income and paid taxes therefore disallowance U/s. 40(a)(ia) is not warranted. 7. Your appellant submits for these and such other