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4 results for “condonation of delay”+ Section 244Aclear

Sorted by relevance

Mumbai33Delhi29Karnataka25Chennai21Bangalore14Kolkata11Cochin5Visakhapatnam5Indore4Ahmedabad4Jaipur3Chandigarh3Pune2Lucknow1Hyderabad1

Key Topics

Section 2446Section 1544Section 143(2)4Addition to Income4Section 40A(7)3Section 119(2)(c)3Disallowance3Condonation of Delay3

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

ITA 698/IND/2016[1975-76]Status: DisposedITAT Indore19 Nov 2019AY 1975-76

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

Section 244A provides for interest on principal. There is no provision of interest on interest in Income Tax Act. So it can be said that there was no delay on part of the department till 2007 when interest on refund u/s 244A was given, rather the delay was always on the part of the assessee first in depositing the provision

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

ITA 696/IND/2016[1973-74]Status: DisposedITAT Indore19 Nov 2019AY 1973-74

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

Section 244A provides for interest on principal. There is no provision of interest on interest in Income Tax Act. So it can be said that there was no delay on part of the department till 2007 when interest on refund u/s 244A was given, rather the delay was always on the part of the assessee first in depositing the provision

M/S HOPE TEXTILES LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result, all the appeals filed by the assessee are dismissed

ITA 697/IND/2016[1974-75]Status: DisposedITAT Indore19 Nov 2019AY 1974-75

Bench: Shri Kul Bharat & Shri Manish Borad

Section 119(2)(c)Section 154Section 244Section 40A(7)

Section 244A provides for interest on principal. There is no provision of interest on interest in Income Tax Act. So it can be said that there was no delay on part of the department till 2007 when interest on refund u/s 244A was given, rather the delay was always on the part of the assessee first in depositing the provision

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

In the result, the appeal of the assessee is partly allowed

ITA 185/IND/2016[2000-01]Status: DisposedITAT Indore27 Jun 2018AY 2000-01

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

For Appellant: Shri Satiksh Solanki, DRFor Respondent: 29.05.2018
Section 119(1)(b)Section 119(2)(b)Section 142Section 143(2)Section 143(3)Section 154Section 234A

condonation of delay in respect of refund due. This instruction is issued with an objective to mitigate the hardship to the assessee. Para 7 of the Instruction, in our view, is limited to the extent of ascertaining the claim of the assessee. This does not empower the Assessing Officer to make scrutiny of the entire case, which goes against