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19 results for “condonation of delay”+ Section 50C(1)clear

Sorted by relevance

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Key Topics

Section 26339Condonation of Delay16Deduction14Section 14313Capital Gains13Revision u/s 26313Section 50C8Section 143(3)5Section 253(5)

SHRI DINESH NIGAM,INDORE vs. INCOME TAX OFFICER 2 (3), INDORE, INDORE

In the result, the appeal of the assessee is partly

ITA 457/IND/2017[2013-14]Status: DisposedITAT Indore13 May 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14

Section 143(3)Section 2(14)(iii)Section 50CSection 54Section 54B

condone the delay and take up the appeal for hearing. 6. Ground Nos.1 to 4 are inter-connected and are against treating the agricultural land as capital asset. Ld. Counsel for the assessee reiterated the submissions as made in the statement of facts. The submission of Ld. Counsel in the statement of facts are as under: 1. “The appellant

SHILPA MALIK,BHOPAL vs. INCOME TAX OFFICER 3(3), BHOPAL, BHOPAL

4
Section 1444
Section 1473
Section 1483
ITA 346/IND/2025[2012-2013]Status: HeardITAT Indore15 Oct 2025AY 2012-2013

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

Section 143(2)Section 143(3)Section 148Section 151Section 246ASection 250Section 253Section 50C

1) were issued on 18.12.2019 and 21.12.2019, requiring compliance on 19.12.2019 and 23.12.2019 respectively. The order so passed even before the issuance of notice u/s 143(2) is bad in law. 6. That the Learned CIT(A) erred in upholding the action of the AO in invoking the provisions of Section 50C of the Act and thereby making an addition

SHRI MOTILAL MUKATI,INDORE vs. THE PR. CIT-1, INDORE, INDORE

ITA 437/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI ASHOK MUKATI,INDORE vs. PR. CIT-1 , INDORE

ITA 873/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI DILIP MUKATI,INDORE vs. THE PR. CIT-1, INDORE

ITA 871/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI BADRILAL GOVINDJI MUKATI,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1 , INDORE

ITA 425/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI BABULAL MUKATI, INDORE,INDORE vs. PR. CIT -1 , INDORE, INDORE

ITA 434/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI KAILASH CHANDRA MUKATI, INDORE,INDORE vs. CIT-1, INDORE, INDORE

ITA 436/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI MOTILAL MUKATI (L/H OF SHRI RAMCHANDRA MUKATI INDORE),INDORE vs. PR. CIT-1, INDORE, INDORE

ITA 438/IND/2018[2009]Status: DisposedITAT Indore28 Jun 2021

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI SHANKAR LAL MUKATI-INDORE,INDORE vs. AAYKAR BHAWAN, INDORE, INDORE

ITA 433/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI RADHESHYAM MUKATI , INDORE,INDORE vs. THE PR CIT-1, INDORE, INDORE

ITA 435/IND/2018[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI TULSI BAI MUKATI,INDORE vs. THE PRICIPLE CIT 1, INDORE

ITA 442/IND/2018[09-10]Status: DisposedITAT Indore28 Jun 2021

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI VISHNU MUKATI,INDORE vs. PR. CIT-1, INDORE

ITA 872/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI AKASH MUKATI,INDORE vs. PR. CIT-1, INDORE

ITA 874/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI KAMAL KISHORE MUKATI,INDORE vs. PR. CIT-1, INDORE

ITA 870/IND/2019[2009-10]Status: DisposedITAT Indore28 Jun 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 143Section 263

condone the delay in filing of instant appeals and admit them for adjudication. 3. Assessee(s) has raised following common grounds of appeal in ITANos.870 to 874/Ind/2019:- GROUND I: 1.On the facts and circumstances of the case and in law, the Learned Principal Commissioner of Income tax -I, Indore ["the PCIT"] erred in invoking provisions of section

SHRI SURENDRA KAUR HORA,INDORE vs. THE ITO WARD 5(3), INDORE

In the result, the appeal of the assessee is partly

ITA 171/IND/2017[2006-07]Status: DisposedITAT Indore08 Apr 2019AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2006-07

Section 143(3)Section 50C

1. On the facts and in the circumstances of the case learned CIT(A) erred in holding correctly valued to the property by AVO even who ignore the objection raised by the assessee. 2. On the facts and in the circumstances of the case learned CIT(A) erred in not holding the s.50C of the I.T. Act is not applicable

MOHAMMAD ZAHOOR QURESHI,BHOPAL vs. ITO-4(2), BHOPAL

ITA 557/IND/2024[2014-15]Status: DisposedITAT Indore17 Mar 2025AY 2014-15

Bench: Shri Paresh M Joshi & Shri Bijayananda Prusethassessment Year: 2014-15 Mohammad Zahoor Ito 4(2), Qureshi, Bhopal House No.956, Bagh Farhat Afza Gate Ke Andar, बनाम/ Gali No.2, Vs. Near Rajesh Cycle Aishbagh Stadium, Bhopal

Section 142(1)Section 143(1)Section 144Section 147Section 148Section 250Section 253Section 50CSection 54FSection 56(2)(vii)

Delay condoned. Appeal taken for hearing. 2. FACTUAL MATRIX 2.1 That the assessee had filed his return of income on 26.02.2016 wherein a total income of Rs.2,14,400/- was declared. 2.2 That the return of income was processed u/s 143(1) of the Act. 2.3 That the Department of Income Tax had an information that during the Financial Year

SANJAY SHARMA,INDORE vs. ITO-1(1), INDORE

Appeals are allowed for statistical

ITA 5/IND/2024[2013-14]Status: DisposedITAT Indore27 May 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Sanjay Sharma, National E-Assessment बनाम/ 41, Kelod Kartal, Centre, Assessment Unit, Vs. Khandwa Road, Income Tax Department, Indore. Nfac,Delhi (Pan: Effps8527L) (Assessee/Appellant) (Revenue/Respondent) Shri Sanjay Sharma, Income-Tax Officer, बनाम/ 41, Kelod Kartal, 1(1), Vs. Khandwa Road, Indore. Indore. (Pan: Effps8527L) (Assessee/Appellant) (Revenue/Respondent)

Section 144Section 147Section 253(5)Section 271FSection 50C

section 253(5) and the decision of Hon’ble Supreme Page 3 of 5 Shri Sanjay Sharma, Indore vs. NFAC, Delhi/ITO(1),Indore. ITA Nos.4 & 5/Ind/2014 – A.Y. 2013-14 Court, we take a judicious view, condone delay, admit appeals and proceed with hearing. I.T.A. No. 04/Ind/2024: 3. In this app-eal, the assessee is aggrieved by income

SANJAY SHARMA,INDORE vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

Appeals are allowed for statistical

ITA 4/IND/2024[2013-14]Status: DisposedITAT Indore27 May 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Sanjay Sharma, National E-Assessment बनाम/ 41, Kelod Kartal, Centre, Assessment Unit, Vs. Khandwa Road, Income Tax Department, Indore. Nfac,Delhi (Pan: Effps8527L) (Assessee/Appellant) (Revenue/Respondent) Shri Sanjay Sharma, Income-Tax Officer, बनाम/ 41, Kelod Kartal, 1(1), Vs. Khandwa Road, Indore. Indore. (Pan: Effps8527L) (Assessee/Appellant) (Revenue/Respondent)

Section 144Section 147Section 253(5)Section 271FSection 50C

section 253(5) and the decision of Hon’ble Supreme Page 3 of 5 Shri Sanjay Sharma, Indore vs. NFAC, Delhi/ITO(1),Indore. ITA Nos.4 & 5/Ind/2014 – A.Y. 2013-14 Court, we take a judicious view, condone delay, admit appeals and proceed with hearing. I.T.A. No. 04/Ind/2024: 3. In this app-eal, the assessee is aggrieved by income