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43 results for “condonation of delay”+ Section 77clear

Sorted by relevance

Chennai346Mumbai292Delhi225Kolkata219Bangalore162Pune162Hyderabad154Ahmedabad145Karnataka127Jaipur103Chandigarh69Visakhapatnam58Indore43Surat41Calcutta39Cuttack28Lucknow27Cochin24Patna21Raipur21Nagpur20Kerala17Guwahati17SC15Rajkot14Amritsar13Telangana10Panaji8Agra5Jodhpur5Jabalpur4Allahabad4Orissa3Varanasi2Himachal Pradesh2Andhra Pradesh1Ranchi1Rajasthan1

Key Topics

Condonation of Delay33Section 14430Addition to Income29Section 143(3)26Section 201(1)24Section 13124Section 14720Section 14818Disallowance

M P RAJYA POWERLOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 523/IND/2023[2018-19]Status: DisposedITAT Indore18 Jul 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Powerloom Bunkar Income Tax Officer Sakahari Sangh Maryadit Burhanpur Vs. Burhanpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5938R Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.07.2024 Date Of Pronouncement 18.07.2024

Section 139(1)Section 80ASection 80P

77,34,160 to the total income of assessee. 4. On the facts and circumstances of the case and in law the learned CIT(A) erred in completing the assessment best of his judgment” 2. At the time of hearing the Ld. AR of the assesse has submitted that the assesse is Cooperative Society and filed its return of income

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Showing 1–20 of 43 · Page 1 of 3

15
Section 234E14
Section 26313
Limitation/Time-bar12
ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

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

Section 200(3)Section 200ASection 234E

77 taxmann.com 244/245 Taxman 312/392 ITR 457 (Ker.) (viii) Dr. Amrit Lal Mangal v. Union of India [2015] 62 taxmann.com 310/235 Taxman 410 (Punj. & Har.) 10. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(1)(c), Memorandum to Finance Bill

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

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

Section 200(3)Section 200ASection 234E

77 taxmann.com 244/245 Taxman 312/392 ITR 457 (Ker.) (viii) Dr. Amrit Lal Mangal v. Union of India [2015] 62 taxmann.com 310/235 Taxman 410 (Punj. & Har.) 10. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(1)(c), Memorandum to Finance Bill

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 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 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 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

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, 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

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

HIRAMANI AJIT KUMAR JAIN,RATLAM vs. ITO-1, RATLAM, RATLAM

The appeal of the assessee is allowed for statistical purpose

ITA 322/IND/2024[2011-2012]Status: HeardITAT Indore16 Oct 2024AY 2011-2012

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Hiramani Ajit Kumar Jain, Income Tax Officer-1, 77, Tashakand Marg, Ratlam Vs. Ratlam (Appellant / Assessee) (Respondent/ Revenue) Pan: Agcph3330A Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 16.10.2024 Date Of Pronouncement 16.10.2024 O R D E R

Section 271(1)Section 44ASection 69A

77, Tashakand Marg, Ratlam Vs. Ratlam (Appellant / Assessee) (Respondent/ Revenue) PAN: AGCPH3330A Assessee by Shri Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 16.10.2024 Date of Pronouncement 16.10.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the assesse is directed against the order dated 24.01.2024 of the Commissioner of Income

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 543/IND/2023[2013-14]Status: DisposedITAT Indore23 Jul 2024AY 2013-14

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 545/IND/2023[2015-16]Status: DisposedITAT Indore23 Jul 2024AY 2015-16

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 546/IND/2023[2016-17]Status: DisposedITAT Indore23 Jul 2024AY 2016-17

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 542/IND/2023[2012-13]Status: DisposedITAT Indore23 Jul 2024AY 2012-13

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 547/IND/2023[2017-18]Status: DisposedITAT Indore23 Jul 2024AY 2017-18

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

ITA 544/IND/2023[2014-15]Status: DisposedITAT Indore23 Jul 2024AY 2014-15

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

Section 131Section 194CSection 201(1)Section 26A

condone the delay in filing appeal. 11. The appellant prays to delete the demand of tax and interest or to remand the case in the interest of justice.” 4. The Ld. AR of the assessee has submitted that the assessee acts as a Drawing & Disbursing Officer (DDO) and oversees the welfare programme undertaken by Govt. of Madhya Pradesh

INDORE PRAGATISHIL SAHAKARI SAKH SANSTHA MARYADIT,INDORE vs. NFAC, DELHI, INDORE

Appeal stand allowed

ITA 317/IND/2023[2018-19]Status: DisposedITAT Indore10 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year: 2018-19 Indore Pragatishil Income Tax Department, Sahakari Sakh Sanstha Nfa, बनाम/ Maryadit, Delhi Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aaaai3124L Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 02.01.2024 Date Of Pronouncement 10.01.2024

Section 143(2)Section 143(3)Section 57Section 80P

condone the delay and admit the appeal for adjudication on merit. 4. The assessee has filed this appeal on following grounds: “(1) The Ld. CIT(A) NFAC has erred in upholding the addition of Rs. 10,38,997/- being interest received on fixed deposit on the bank as income from other sources. (2) It was proved before

ACIT CENTRAL-2, INDORE vs. M/S KALLYAN TOLL INFRASTRUCTURE LTD, INDORE

In the result, appeals of the Revenue ITANo

ITA 14/IND/2021[2017-18]Status: DisposedITAT Indore08 Mar 2022AY 2017-18

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2017-18 Acit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M Assessment Year:2015-16 Acit Central-2, M/S Keti Sangam Infrastructure India Ltd., Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No.Aadck0129Q Revenue By Shri P.K. Mitra, Cit-Dr Assessees By Shri Ajay Tulsiyan, Ca Date Of Hearing: 22.12.2021 Date Of Pronouncement: 08.03.2022 आदेश / O R D E R

Section 14Section 143(3)Section 14A

condone the delay in filing the revenue’s appeal and admit the same for hearing. 3. As the issues raised in all these appeals are mostly common and relates to same group of assessee, at the request of all the parties, these appeals were heard together and the same are being disposed of by this common order for sake

ACIT,CENTRAL-2, INDORE vs. M/S KRTI SANGAM INFRASTRUCTURE LTD , INDORE

In the result, appeals of the Revenue ITANo

ITA 15/IND/2021[2015-16]Status: DisposedITAT Indore08 Mar 2022AY 2015-16

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2017-18 Acit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M Assessment Year:2015-16 Acit Central-2, M/S Keti Sangam Infrastructure India Ltd., Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No.Aadck0129Q Revenue By Shri P.K. Mitra, Cit-Dr Assessees By Shri Ajay Tulsiyan, Ca Date Of Hearing: 22.12.2021 Date Of Pronouncement: 08.03.2022 आदेश / O R D E R

Section 14Section 143(3)Section 14A

condone the delay in filing the revenue’s appeal and admit the same for hearing. 3. As the issues raised in all these appeals are mostly common and relates to same group of assessee, at the request of all the parties, these appeals were heard together and the same are being disposed of by this common order for sake