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5 results for “condonation of delay”+ Section 50Cclear

Sorted by relevance

Mumbai101Chennai50Hyderabad43Ahmedabad40Pune23Indore19Surat19Kolkata18Delhi18Jaipur16Visakhapatnam15Nagpur13Lucknow13Bangalore10Rajkot6Patna6Jabalpur5Agra4Chandigarh2Varanasi2Raipur1Cuttack1Allahabad1Cochin1Jodhpur1

Key Topics

Section 143(3)5Section 271(1)(c)5Section 148(1)4Section 1473Revision u/s 2633Section 263(1)2Section 2632Section 1392Section 1

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

ITA 60/JAB/2017[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
Section 1Section 139Section 143(3)Section 147Section 148(1)

section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even as the title deed was executed only in 1987. The date of acquisition by him and, thus, the assessee (s. 49), is prior to 1981, so that it is the fair market value (fmv) as on 1.4.1981 that

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

ITA 134/JAB/2018[2012-13]Status: DisposedITAT Jabalpur30 Mar 2022AY 2012-13
2
Capital Gains2
Addition to Income2
Section 1
Section 139
Section 143(3)
Section 147
Section 148(1)

section 50C. In fact, the land had been awarded to the assessee’s father (MC) in 1961 by the State Government, even as the title deed was executed only in 1987. The date of acquisition by him and, thus, the assessee (s. 49), is prior to 1981, so that it is the fair market value (fmv) as on 1.4.1981 that

RAJENDRA SAHU,KATNI vs. INCOME TAX OFFICER-1, , KATNI

ITA 163/JAB/2023[2014-15]Status: DisposedITAT Jabalpur12 Dec 2025AY 2014-15

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

For Appellant: Sh. Rahul Bardia, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR 1
Section 131Section 147Section 148Section 69

delay in the filing of the appeal was condoned and the appeal is admitted for hearing. 3. The facts of the case are that as per the information available on the insight portal, the assessee had purchased an immovable property during the relevant period for Rs. 92,44,000/- from Sh. Sanjeev Prabhakar in the name of Sh. Amarnath Pyasi

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: DisposedITAT Jabalpur29 Jun 2022AY 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

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

ITA 61/JAB/2024[2013-14]Status: DisposedITAT Jabalpur26 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, CAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 143(3)Section 250Section 271(1)(c)Section 50CSection 69A

delay application in spite of having reasonable case as submitted by assessee henceforth the order of CIT(A) may kindly be quashed. 2. On the facts & circumstances of the case LD CIT(A) has erred in not deciding the issue on merit & simply rejecting the appeal by disallowing condonation of filling appeal application. ., The order passed