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21 results for “condonation of delay”+ Section 12A(1)(c)clear

Sorted by relevance

Delhi155Mumbai154Ahmedabad95Bangalore90Pune90Kolkata86Chennai78Jaipur51Hyderabad43Calcutta34Indore28Cuttack25Karnataka21Lucknow21Chandigarh20Nagpur17Surat11Jodhpur10Amritsar8Visakhapatnam7Cochin7Allahabad6Rajkot6Raipur5Patna4Agra3SC2Ranchi2A.K. SIKRI ROHINTON FALI NARIMAN1Guwahati1Andhra Pradesh1Panaji1Telangana1Varanasi1Jabalpur1

Key Topics

Section 12A41Section 12A(2)20Section 260A15Revision u/s 26315Exemption10Penalty10Addition to Income10Section 2606Section 12(2)

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/252/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2011-12, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order can be said as perverse in law in quashing re- assessment order by merely relied upon proviso to Section 12A(2) of the Act and Circular

Showing 1–20 of 21 · Page 1 of 2

5
Section 143(3)5
Section 1485
Reopening of Assessment5

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/250/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2009-10, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order can be said as perverse in law in quashing re- assessment order by merely relied upon proviso to Section 12A(2) of the Act and Circular

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/279/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2013-14, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order can be said as perverse in law in quashing re- assessment order by merely relied upon proviso to Section 12A(2) of the Act and Circular

THE COMMISSIONER OF INCOME TAX vs. M/s KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/253/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2012-13, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order can be said as perverse in law in quashing re- assessment order by merely relied upon proviso to Section 12A(2) of the Act and Circular

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA STATE STUDENTS WELFARE FUND

The appeal stands dismissed

ITA/251/2021HC Karnataka30 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 12(2)Section 12ASection 12A(2)Section 143(3)Section 148Section 260Section 260A

C” Bench, Bangalore (‘Tribunal’ for short) relating to the assessment year 2010-11, raising the following substantial questions of law:- 1. Whether on the facts and circumstances of the case, the Tribunal’s order can be said as perverse in law in quashing re- assessment order by merely relied upon proviso to Section 12A(2) of the Act and Circular

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44117/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

condoned the delay and directed the Commissioner of Income Tax, Mangalore to grant registration under Section 12A w.e.f. 1.4.2003. The Tribunal also taken note of the fact that the assessee was granted exemption under the provisions of Section 10(20) of the Act till 31.3.2003. Accordingly, the appeal came to be allowed. 12 13. It is also not in dispute

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44120/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

condoned the delay and directed the Commissioner of Income Tax, Mangalore to grant registration under Section 12A w.e.f. 1.4.2003. The Tribunal also taken note of the fact that the assessee was granted exemption under the provisions of Section 10(20) of the Act till 31.3.2003. Accordingly, the appeal came to be allowed. 12 13. It is also not in dispute

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44118/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

condoned the delay and directed the Commissioner of Income Tax, Mangalore to grant registration under Section 12A w.e.f. 1.4.2003. The Tribunal also taken note of the fact that the assessee was granted exemption under the provisions of Section 10(20) of the Act till 31.3.2003. Accordingly, the appeal came to be allowed. 12 13. It is also not in dispute

M/S NEW MANGALORE PORT TRUST vs. COMMISSIONER OF INCOME TAX

WP/44116/2014HC Karnataka06 Jun 2018

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 10(20)Section 12ASection 143

condoned the delay and directed the Commissioner of Income Tax, Mangalore to grant registration under Section 12A w.e.f. 1.4.2003. The Tribunal also taken note of the fact that the assessee was granted exemption under the provisions of Section 10(20) of the Act till 31.3.2003. Accordingly, the appeal came to be allowed. 12 13. It is also not in dispute

THE COMMISSIONER OF vs. M/S BOSCH LTD

Appeal is disposed of as withdrawn without answering

ITA/365/2018HC Karnataka16 Jul 2018

Bench: The Income Tax Appellate Tribunal, High Courts & Supreme Court & The Earlier Monetary Limits For The High Courts Is

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Learned counsel for the Appellants-Revenue has brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits

THE PR COMMISSIONER OF INCOME TAX vs. M/S VENKATESHA EDUCATION SOCIETY

Appeal is disposed of as withdrawn without answering

ITA/122/2018HC Karnataka16 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals

THE PR COMMISSIONER OF INCOME TAX vs. M/S VENKATESHA EDUCATION SOCIETY

Appeal is disposed of as withdrawn without answering

ITA/123/2018HC Karnataka16 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals

THE COMMISSIONER OF vs. M/S BOSCH LTD

Appeal is disposed of as withdrawn without answering

ITA/363/2018HC Karnataka16 Jul 2018

Bench: The Income Tax Appellate Tribunal, High Courts & Supreme Court & The Earlier Monetary Limits For The High Courts Is

Section 260A

delay in filing the appeal is condoned. I.A.1/2018 is allowed accordingly. 2. Learned counsel for the Appellants-Revenue has brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits

THE COMMISSIONER OF vs. M/S BOSCH LTD

Appeal is disposed of as withdrawn without answering

ITA/366/2018HC Karnataka16 Jul 2018

Bench: The Income Tax Appellate Tribunal, High Courts & Supreme Court & The Earlier Monetary Limits For The High Courts Is

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Learned counsel for the Appellants-Revenue has brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits

THE PR COMMISSIONER OF INCOME TAX vs. M/S VENKATESHA EDUCATION SOCIETY

Appeal is disposed of as withdrawn without answering

ITA/120/2018HC Karnataka16 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals

THE COMMISSIONER OF vs. M/S BOSCH LTD

Appeal is disposed of as withdrawn without answering

ITA/364/2018HC Karnataka16 Jul 2018

Bench: The Income Tax Appellate Tribunal, High Courts & Supreme Court & The Earlier Monetary Limits For The High Courts Is

Section 260A

delay in filing the appeal is condoned. I.A.1/2018 is allowed accordingly. 2. Learned counsel for the Appellants-Revenue has brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits

THE PR COMMISSIONER OF INCOME TAX vs. M/S VENKATESHA EDUCATION SOCIETY

Appeal is disposed of as withdrawn without answering

ITA/121/2018HC Karnataka16 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals

PR COMMISSIONER OF INCOME TAX vs. SRI P M A RAZAK

Appeal is dismissed as not pressed/withdrawn without

ITA/63/2018HC Karnataka26 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.2/2018 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits for filing appeals

PR COMMISSIONER OF INCOME TAX vs. M/S ST ANNS SOCIETY

Appeal is disposed of as withdrawn without answering the

ITA/1067/2017HC Karnataka26 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

delay in filing the appeal is condoned. I.A.1/2018 is allowed accordingly. 2. Learned counsel for the Appellants-Revenue has brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has recently issued a revised Circular No.3/2018, dated 11th July, 2018, revising the monetary limits

THE PR. COMMISSIONER OF INCOME TAX vs. M/S FEATHERLITE

Appeal is disposed of as withdrawn without answering

ITA/143/2016HC Karnataka18 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

delay in filing the appeal is condoned. I.A.1/2016 is allowed accordingly. 2. Both the learned counsels have brought to the notice of this Court that the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Date of Order 18-07-2018 I.T.A.No.143/2016 The Pr. Commissioner of Income-Tax and Anr. vs. M/s Featherlite Corporation. 3/12 Government