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4 results for “depreciation”+ Section 245C(1)clear

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Section 271(1)(c)18 Section 271A6 Section 1274 Penalty4 Section 153A3 Section 142(1)3

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 322/JPR/2022[2013-14]Status: DisposedITAT Jaipur13 Oct 2022AY 2013-14

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Smt. Runi Pal, Addl. CIT

Section 127Section 142(1)Section 143(2)Section 245D(4)Section 271A

245C remain unfulfilled. As such, the Commissioner if unable to provide for the terms of settlement as required u/s. 245D(6). Accordingly, the application in both cases, are hereby rejected.” As a result, the proceedings were abated to the assessing officer. 6. The ld. AO has completed the assessment u/s. 143(3) r.w.s. 153B(b)(1) r.w.s. 245A