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12 results for “condonation of delay”+ Section 264clear

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Key Topics

Section 14414Section 14713Penalty9Section 142(1)8Addition to Income8Limitation/Time-bar8Condonation of Delay7Section 270A6Section 5

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 80/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 has assessed the total income of the assessee as presumptive business income u/s 44AD @8% of the total deposit in the current account of the assessee and also made addition u/s 68 of Rs. 2,44,000/- on account of deposit in S.B account. Thus the AO has assessed the total income of assessee at Rs.11

6
Section 1396
Section 44A6
Section 686

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 78/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 has assessed the total income of the assessee as presumptive business income u/s 44AD @8% of the total deposit in the current account of the assessee and also made addition u/s 68 of Rs. 2,44,000/- on account of deposit in S.B account. Thus the AO has assessed the total income of assessee at Rs.11

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DELHI

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 75/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 has assessed the total income of the assessee as presumptive business income u/s 44AD @8% of the total deposit in the current account of the assessee and also made addition u/s 68 of Rs. 2,44,000/- on account of deposit in S.B account. Thus the AO has assessed the total income of assessee at Rs.11

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 79/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 has assessed the total income of the assessee as presumptive business income u/s 44AD @8% of the total deposit in the current account of the assessee and also made addition u/s 68 of Rs. 2,44,000/- on account of deposit in S.B account. Thus the AO has assessed the total income of assessee at Rs.11

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 76/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 has assessed the total income of the assessee as presumptive business income u/s 44AD @8% of the total deposit in the current account of the assessee and also made addition u/s 68 of Rs. 2,44,000/- on account of deposit in S.B account. Thus the AO has assessed the total income of assessee at Rs.11

NAJMA PATHAN,DEWAS vs. INCOME TAX OFFICER, DEWAS

In the result, all six appeals of the assessee are allowed for statistical purposes

ITA 77/IND/2024[2017-18]Status: DisposedITAT Indore18 Jun 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139Section 144Section 147Section 270ASection 44ASection 5Section 68

section 144 has assessed the total income of the assessee as presumptive business income u/s 44AD @8% of the total deposit in the current account of the assessee and also made addition u/s 68 of Rs. 2,44,000/- on account of deposit in S.B account. Thus the AO has assessed the total income of assessee at Rs.11

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

condone delay, admit appeal and proceed with hearing. 3.Since the issue for adjudication in these appeals is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity. 4. The background facts leading to these appeals are such that the asesesee was a director

SMT. KAVITA SACHDEV,INDORE vs. ITO-3(4), INDORE, INDORE

In the result, the appeal of the assessee is allowed

ITA 255/IND/2023[2011-12]Status: DisposedITAT Indore16 May 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2011-12 Smt. Kavita Sachdev, Income-Tax Officer, 112,Jairampur Colony, 3(4), बनाम/ Indore. Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan : Arcps6793D Assessee By Shri Milind Wadhwani, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 14.05.2024 Date Of Pronouncement 16.05.2024

Section 147Section 148Section 271(1)(c)

delay of 165 days in filing the present appeal, is condoned. 5. The assessee has raised following grounds of appeal :- “1. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in upholding, the penalty order which is bad in law, unjustified, illegal, void ab-initio. 2. On the facts and circumstances

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

ITA 125/IND/2021[2016-17]Status: DisposedITAT Indore21 Jun 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

Section 12ASection 138Section 263

condone delay) and termination of proceedings.” Accordingly, in view of the judgment of Hon’ble Supreme Court in suo- moto cognizance for extension of the limitation, the appeal of the assessee is treated as filed within limitation. 5. In the case of assessee the assessment u/s 143(3) was completed on 15.12.2018 at a total income of Rs.10

KAILASH CHANDRA PATIDAR,SHAJAPUR vs. INCOME TAX OFFICER, SHAJAPUR

Appeal of the assessee is allowed for statistical

ITA 216/IND/2025[2010-2011]Status: DisposedITAT Indore20 Nov 2025AY 2010-2011

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 148Section 246ASection 249(3)Section 250Section 253

264/- being 8% of the business of Rs.1,01,65,800/- done at multi commodity exchange. 2.6 That the aforesaid assessment order is dated 18.12.2017 of ITO, Shajapur, M.P & that the same is hereinafter referred to as the “impugned assessment order”. Page 3 of 13 Kailash Chandra Patidar ITA No.196 & 216/Ind/2025 2.7 That the assessee being aggrieved by the aforesaid

KAILASH CHANDRA PATIDAR,SHAJAPUR vs. INCOME TAX OFFICER, SHAJAPUR

Appeal of the assessee is allowed for statistical

ITA 196/IND/2025[2010-2011]Status: DisposedITAT Indore20 Nov 2025AY 2010-2011

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 142(1)Section 144Section 148Section 246ASection 249(3)Section 250Section 253

264/- being 8% of the business of Rs.1,01,65,800/- done at multi commodity exchange. 2.6 That the aforesaid assessment order is dated 18.12.2017 of ITO, Shajapur, M.P & that the same is hereinafter referred to as the “impugned assessment order”. Page 3 of 13 Kailash Chandra Patidar ITA No.196 & 216/Ind/2025 2.7 That the assessee being aggrieved by the aforesaid