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2 results for “condonation of delay”+ Section 36(1)(iii)clear

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Key Topics

Section 118Section 11(2)4Section 12A3Section 143(3)2Section 143(1)(a)2Addition to Income2

UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

ITA 175/JODH/2022[2015-16]Status: DisposedITAT Jodhpur06 Oct 2023AY 2015-16
Section 11Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250Section 288

36] iii. Further also, Ld. CIT(A) had formed the basis of impugned disallowance under the presumption that the assessment year in the case of appellant trust related to AY 2016-17 whereas the impugned disallowance relates to AY 2015-16.[Para 5.6] Therefore, in view of the above Ld. CIT(A) erred in not accepting the Form

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

ITA 502/JODH/2018[2004-05]Status: DisposedITAT Jodhpur03 Aug 2023AY 2004-05

Bench: Its Hearing Before Your Honour.”

Section 143(2)Section 143(3)Section 36(1)(iii)

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest