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4 results for “condonation of delay”+ Section 148Aclear

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Key Topics

Section 14710Section 1486Section 148A4Section 142(1)4Section 115B3Section 2532Section 2502Section 692Condonation of Delay2

RAJESH KUMAR RATHORE,SEHORE vs. INCOME TAX OFFICER- WARD 5, SEHORE, SEHORE

In the result, the impugned order is set aside as & by way of\nremand back to the file of the Ld

ITA 535/IND/2025[2018-19]Status: DisposedITAT Indore19 Feb 2026AY 2018-19
Section 133(6)Section 142(1)Section 147Section 148Section 148ASection 250Section 253Section 69

condone delay. The explanation\noffered is general in nature, lacks corroborative evidence\nbeyond an affidavit, and does not inspire confidence\nthat the delay was due to reasons entirely beyond the\nappellant's control.\nHence, the reason stated can't be relied upon and\ntherefore, as provided in the section 249(3) of the IT Act,\nI am not satisfied that

DHARMENDRA KUMAR,KHANDWA vs. ITO, KHANDWA

Appeal is allowed for statistical purpose

ITA 521/IND/2023[2018-19]Status: DisposedITAT Indore26 Aug 2025AY 2018-19
Section 115BSection 143(2)Section 144Section 147Section 148Section 148ASection 44A

condoned the delay in filing the first appeal, citing sufficient cause due to the assessee's prolonged medical condition and surgeries. The Tribunal also remanded the case back to the Assessing Officer for fresh adjudication, allowing the assessee to present all evidence.", "result": "Partly Allowed", "sections": [ "147", "144", "144B", "148", "148A

ILIYAS,KHARGONE vs. INCOME TAX OFFICER, DELHI

Appeal of the assessee is allowed for statistical purpose

ITA 445/IND/2024[2013-2014]Status: DisposedITAT Indore22 Apr 2025AY 2013-2014

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiiliyas, Nfac, बनाम/ 56, Khargone Road Bedia, Delhi Vs. Khargone

Section 05Section 07Section 142(1)Section 143(2)Section 144Section 147Section 148Section 24Section 250Section 253

condone the delay of 45 days in filing the appeal. Matter admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 That as and by way of Assessment Order bearing Number :- ITBA/AST/S/147/2023-24/1053047716(1) dated 22.05.2023 the assessee’s total income was determined/computed at Rs.33,29,641/- in terms of Section 147 r.w.s. 144B of the Act. The aforesaid assessment order

AKHILESH KUMAR PATEL,SHAHDOL vs. INCOME TAX OFFICER DHAR, DHAR

Appeal is allowed for statistical purpose

ITA 627/IND/2024[2018-19]Status: DisposedITAT Indore22 Aug 2025AY 2018-19
Section 142(1)Section 147Section 148Section 148ASection 253(5)

condone the\nAkhilesh Kumar Patel\nITA No. 627/Ind/2024 – A.Y. 2018-19\ndelay and admit this appeal. Ld. DR for Revenue left the matter to the\nwisdom of Bench without raising any serious objection. We have considered\nthe explanation advanced by assessee and in absence of any contrary fact or\nmaterial on record, the assessee is found to have a sufficient