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2 results for “condonation of delay”+ Section 120(4)(b)clear

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Key Topics

Section 69A4Section 249(3)3Section 249(2)2Unexplained Money2Addition to Income2Limitation/Time-bar2Condonation of Delay2

SAFARI SALES AND SERVICES,JABALPUR vs. ITO WARD 1, SATNA

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

ITA 101/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18
Section 144BSection 147Section 249(2)Section 249(3)Section 69A

B) The facts of the case, in brief, are that the assessee filed original return of income for the year under consideration on 30/10/2017 showing income of Rs.3,22,120/-. Subsequently, the assessee filed revised return on 30/10/2017 showing income of Rs.3,22,120/-. The Assessing Officer completed the assessment and passed assessment order on 25/03/2022 under section 147 read

RAVIKANT KHARE,TIKAMGARH vs. INCOME TAX OFFICER WARD , TIKAMGARH

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

ITA 37/JAB/2025[2013-14]Status: DisposedITAT Jabalpur26 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 249(2)Section 249(3)Section 69A

B) The facts of the case, in brief, are that the assessee is an individual and filed his return of income showing income of Rs.1,80,120/-. The Assessing Officer completed the assessment and passed assessment order I.T.A. No.37/JAB/2025 Assessment Year:2013-14 2 on 25/12/2018 under section 143(3)/147 of the Income