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3 results for “condonation of delay”+ Section 236clear

Sorted by relevance

Karnataka101Chennai86Mumbai84Jaipur45Delhi44Kolkata39Pune36Bangalore36Hyderabad23Ahmedabad17Nagpur14Lucknow12Indore11Varanasi11Chandigarh10Rajkot10Cuttack8Allahabad8Raipur8Guwahati5Surat5Cochin5Agra4Jabalpur3Amritsar3Calcutta2Andhra Pradesh2Visakhapatnam2Rajasthan1Patna1SC1

Key Topics

Section 80P10Section 1488Section 1474Section 2503Section 693Addition to Income3Section 115B2Section 1442Section 143(2)

SURYA KUMAR GUPTA,ITARSI vs. INCOMETAX OFFICER WARD 1, ITARSI

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

ITA 135/JAB/2024[2018-19]Status: DisposedITAT Jabalpur30 May 2025AY 2018-19

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2018-19 Surya Kumar Gupta, Vs. Income Tax Officer, Prop. Gupta Jewellers, Sarafa Bazar Ward-1, Itarsi

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 133ASection 142(1)Section 144Section 250Section 69

section 144. Therefore, it was prayed that the delay may be condoned and the appeal may be admitted. The ld. CIT(A) was not satisfied with the reasons cited by the assessee. He held that the A.Y. 2018-19 Surya Kumar Gupta assessee could not show any cogent reason for belatedly filing the appeal furnishing and updating correct contact details

2
Deduction2
TDS2
Disallowance2

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 149/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

236 which was made by the AO being the difference between interest from Members & others amounting to Rs. 83,23,784/- as against shown in the return of income filed at Rs. 34,53,548 without appreciating that appellant is maintaining proper books of accounts and even otherwise appellant is entitled for deduction under section

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

ITA 151/JAB/2025[2015-16]Status: DisposedITAT Jabalpur28 Aug 2025AY 2015-16

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, Advocate & ShFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(2)Section 147Section 148Section 250Section 80P

236 which was made by the AO being the difference between interest from Members & others amounting to Rs. 83,23,784/- as against shown in the return of income filed at Rs. 34,53,548 without appreciating that appellant is maintaining proper books of accounts and even otherwise appellant is entitled for deduction under section