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2 results for “condonation of delay”+ Section 32(1)(ii)clear

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Key Topics

Section 263(1)2Section 2632

YUVIKA ALLOYS,JABALPUR vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

In the result, the assessee‟s appeal is allowed for statistical purposes

ITA 4/JAB/2022[2016-17]Status: DisposedITAT Jabalpur23 Feb 2022AY 2016-17

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Bleassessment Year: 2016-17 Yuvika Alloys, Income Tax Officer, Vs. Ward -1(1), Jabalpur Jabalpur [Pan : Aabfy 1482H] (Appellant) (Respondent) Appellant By Shri Rajeev Nema, Advocate Respondent By Sh. S.K. Halder, Sr. Dr Date Of Hearing 23/02/2022 Date Of Pronouncement 08/03/2022

Section 143(3)Section 250(6)

1,32,137), i.e., aggregating to Rs. 2,89,038, to the returned income, assessing the income at Rs.6,48,980. 3. Being aggrieved, the assessee filed an appeal before the ld. CIT(A). However, due to the sickness of the partner of the assessee-firm who was looking after its‟ income-tax matters, as stated in the appeal memo

M/S. VALLABH MARKET,GADARWARA vs. PR. CIT-1, , JABALPUR

In the result, the assessee‟s appeal is partly allowed

ITA 12/JAB/2021[2016-17]Status: Disposed
ITAT Jabalpur
29 Jun 2022
AY 2016-17

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR
Section 263Section 263(1)

condoned by the Tribunal. 2. The brief facts of the matter are that the assessee is a partnership firm consisting of seven partners in the business of builders and developers. It filed e-return of income on 01-10-2016 bearing e-filing acknowledgement Number 476273261011016 declaring total income at Rs. (-) 60,767, which was selected for 1