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3 results for “condonation of delay”+ Section 246Aclear

Sorted by relevance

Delhi167Indore89Pune77Chennai70Mumbai67Raipur50Bangalore46Panaji32Cochin25Kolkata22Chandigarh17Nagpur13Hyderabad12Visakhapatnam12Jaipur11Patna11Amritsar9Ahmedabad8Lucknow5Jodhpur3Cuttack3Agra2Surat2Dehradun2Allahabad1Rajkot1Telangana1Varanasi1Guwahati1Jabalpur1Karnataka1

Key Topics

Section 234E6Section 2005Section 143(1)4Section 271(1)(c)4Section 200A3Section 143(3)2Deduction2TDS2Natural Justice

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)

delay of 20 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause and therefore admitting the appeal we are proceeded to deal with the merits

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023
2
AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification or appeal. Upon introduction of the recasted clause (c), this

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

ITA 779/JODH/2024[2022-23]Status: DisposedITAT Jodhpur30 Oct 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 11Section 143Section 143(1)Section 143(3)Section 246ASection 801A

246A specifically provides for an appeal as against intimation issued under section 143(1) of the Act. In the instant case, total income has been assessed at Rs.23,29, 62,420/- as per the intimation passed under section 143(1) of the Act. Therefore, the cause of action for the assessee arises from the intimation issued under section