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141 results for “condonation of delay”+ Section 54clear

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Key Topics

Section 234E84 Section 26045 TDS24 Section 54E5 Section 119(2)(b)4 Section 543 Addition to Income3 Condonation of Delay3 Section 10(5)

DR(SMT) SUJATHA RAMESH vs. CENTRAL BOARD OF DIRECT TAXES

WP/54672/2015HC Karnataka24 Oct 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 119Section 119(2)(b)Section 119(2)(c)Section 54Section 54E

condone the delay of about six months in making the eligible investment in the Infrastructure Bonds in terms of Section 54

SMT. DR. SUDHA KRISHNASWAMY vs. CHIEF COMMISSIONER OF INCOME TAX

WP/15891/2016HC Karnataka27 Mar 2018

Bench: The Chief Commissioner Of Income Tax

Showing 1–20 of 141 · Page 1 of 8

...

2

Section 119(2)(b)

Section 195

Section 54

condonation of delay under Section 119(2)(b) of the Act before the Chief Commissioner of Income Tax - 3 - – respondent No.1 herein. It was contended that the assessee sold one vacant site at Tumkur on 06.02.2012 for consideration of Rs.52,06,000/- which resulted in a net capital gain of Rs.51,27,500/-. The assessee invested Rs.49

M/S. THE KARNATAKA CHEMISTS AND DRUGGISTS ASSOCIATION (R) vs. THE INCOME TAX OFFICER

The appeals are allowed

ITA/13/2025HC Karnataka20 Jan 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 144BSection 148Section 260Section 271(1)(c)

54 YEARS, S/O KUSHALAPPA A., - 3 - HC-KAR NC: 2026:KHC:2922-DB ITA No. 13 of 2025 C/W ITA No. 14 of 2025 RESIDING AT BRAMINS VALLEY, MADIKERI, KODAGU 571201. …APPELLANT (BY SRI RAVI SHANKAR S. V., ADVOCATE) AND: 1. THE INCOME TAX OFFICER, WARD 5(3)(2), BMTC BUILDING, KORAMANGALA, BANGALORE 5600095. …RESPONDENT (BY SRI ARAVIND V. CHAVAN

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

WP/39434/2013HC Karnataka03 Aug 2017

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

Section 1Section 2(1)

54. The second question that falls for my consideration is whether the Controlling Authority is justified in levying the interest on the gratuity? Sub-Section (3-A) of Section 7 of the said Act has made the payment of interest a mandatory requirement of law itself. Payment of interest is exempted by the proviso to Section 7(3-A) only

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/197/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/198/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/380/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

condoning the delay. Thus, the judgment of the Hon’ble High Court of Delhi in Meeta Gutgutia has reached finality. 22. The Hon’ble High Court of Judicature at Bombay, Nagpur Bench in the case of Commissioner of Income Tax V/s. Murli Agro Products Ltd., [ITA No.36/2009, D.D. 29.10.2010] has held thus: “9. What Section 153A contemplates is that, notwithstanding

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S BELLAD and COMPANY

Appeal is allowed

ITA/100154/2015HC Karnataka13 Feb 2017

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Regular First Appeal No.100154 Of 2015 (Par/Pos) Between:

54. Organization of Lok Adalat is as such intervals and places and for exercising such jurisdiction for the areas. Sub-section (5) of Section 19 of Legal Services Authority Act which stipulates as follows: “(5) A Lok Adalat shall have jurisdiction to determine and to arrive at a compromise or settlement between the parties to a dispute in respect

SRI. M.V.SUBBA RAO S/O RATTAYYA AND ANR vs. LAND ACQUISITION OFFICER AND ANR

WA/50311/2013HC Karnataka30 Oct 2013

Bench: RAM MOHAN REDDY,K.N.KESHAVANARAYANA

Section 18(1)Section 4Section 4(1)

delay of 54 days in filing the appeal is condoned, I.A.No.3/2013 is accordingly allowed. 2. 02 acres 12 guntas of land, possession of which when taken over on 06.11.1960 by the respondent No.2 - Executive Engineer, Canal Division, for Ayacut Road, from RG Road to Kakkargol village, was followed by issue of a preliminary notification on 26.04.1993, under Section

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

WP/38127/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

54 QUEENS ROAD, BANGALORE-560 001 4. TDS RECONCILIATION ANALAYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UTTAR PRADESH-201010. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION

M/S. K K BROTHERS vs. UNION OF INDIA

WP/3725/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

54 QUEENS ROAD, BANGALORE-560 001 4. TDS RECONCILIATION ANALAYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UTTAR PRADESH-201010. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/13065/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

54 QUEENS ROAD, BANGALORE-560 001 4. TDS RECONCILIATION ANALAYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UTTAR PRADESH-201010. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION

DR V. NARAYANASWAMY vs. UNION OF INDIA

WP/10243/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

54 QUEENS ROAD, BANGALORE-560 001 4. TDS RECONCILIATION ANALAYSIS AND CORRECTION ENABLING SYSTEM TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI, GHAZIABAD, UTTAR PRADESH-201010. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION