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3 results for “condonation of delay”+ Section 153C(1)clear

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Key Topics

Section 2637Section 1473Section 153C2Section 69A2Limitation/Time-bar2Addition to Income2

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore21 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

condoned the delay in filing the present appeal. The assessee has raised following grounds: “1. That on the facts and in the circumstances of the case and in law, the Ld Pr. CIT erred in setting-aside the order as passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income-Tax Act, 1961 by invoking

DILIP BUDHADEV,INDORE, MADHYA PRADESH vs. THE ITO, SENDHWA, SENDHWA, MADHYA PRADESH

In the result appeal of the assesse is allowed for statistical\npurpose

ITA 307/IND/2025[2013-14]Status: Heard
ITAT Indore
16 Oct 2025
AY 2013-14
Section 147Section 153CSection 249(2)Section 249(3)Section 250Section 253Section 69A

1. That on the facts and in the circumstances of the case and\nin law, the Ld Assessing Officer erred in reopening the case of\nthe appellant under section 147 of the Act even when\nproceedings ought to have been initiated under section 153C of\nthe Act and I not under section 147 of the Act since the\ndocument/information which

ACIT(CENTRAL)-1, INDORE, INDORE vs. M/S GOYAL ROAD LINES, INDORE

In the result, appeal of the Revenue in ITANo

ITA 42/IND/2021[2012-13]Status: DisposedITAT Indore08 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2012-13 Acit Central-2, Goyal Road Lines Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aaefg2687F Revenue By Shri Amit Soni, Sr. Dr Assessee By Shri Ajay Tulsiyan & Miss Shalini Mehta, Ars Date Of Hearing: 03.01.2022 Date Of Pronouncement: 08.03.2022 आदेश / O R D E R

Section 132Section 139(1)Section 143(2)Section 143(3)Section 153C

condone the delay in filing the revenue’s appeal and admit the same for hearing. 3. Brief facts of the case as culled out from the records are that the assessee is a partnership firm engaged in the business of transportation. Return for A.Y. 2012-13 filed u/s 139(1) of the Act on 30th September 2013 declaring income