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2 results for “condonation of delay”+ Section 132Aclear

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Chennai132Delhi113Hyderabad70Ahmedabad69Mumbai51Jaipur49Bangalore38Amritsar34Visakhapatnam31Kolkata28Chandigarh27Pune18Karnataka11Guwahati10Rajkot8Surat8Nagpur6Lucknow6Patna6Dehradun5Raipur5Telangana5SC3Indore2Cuttack2Orissa2Allahabad1Calcutta1

Key Topics

Section 153C7Section 143(3)4Section 153A4Section 692Section 1322Section 1272Addition to Income2

SMT. MEHA JAIN,JALGAON vs. DCIT (CENTRAL), BHOPAL

In the result, appeal of assessee is allowed

ITA 996/IND/2019[2008-09]Status: DisposedITAT Indore24 May 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Meha Jain Dcit(Central) 40, Jay Nagar, Jilha Peth Bhopal Vs. Jalgaon Maharashtra (Appellant / Assessee) (Respondent/ Revenue) Pan: Aeipj 3170 N Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 24.05.2023

Section 127Section 132(1)Section 143(3)Section 148Section 153A

delay of 30 days in filing present appeal is condoned. The assessee has raised following grounds of appeal: “1. The learned CIT(A) failed to consider and adjudicate upon the additional ground raised by the appellant that under the facts and circumstances of the case and in law, the impugned order passed u/s 147 r.w.s. 143(3) is in contravention

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

ITA 735/IND/2018[2010-11]Status: DisposedITAT Indore18 Jul 2019AY 2010-11

Bench: Shri Kul Bharatassessment Year: 2010-11

Section 131Section 132Section 153CSection 69

delay of 7 days is condoned. Appeal is admitted for adjudication. 4. Ground No.1 is against legality of notice u/s 153C of the Act. Ld. Counsel for the assessee reiterated the submissions as made in the written submissions. It was submitted that the notice issued u/s 153C of the Act is invalid and void-ab-initio as there