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9 results for “condonation of delay”+ Section 2clear

Sorted by relevance

Chennai4,206Mumbai4,129Delhi3,405Kolkata2,215Pune1,835Bangalore1,698Ahmedabad1,402Hyderabad1,210Jaipur934Patna754Surat644Chandigarh575Indore538Nagpur511Cochin468Lucknow422Raipur410Visakhapatnam388Rajkot340Karnataka329Amritsar314Cuttack287Calcutta235Panaji175Agra170Dehradun106Guwahati106Jabalpur87Jodhpur83Allahabad73SC66Telangana62Ranchi59Varanasi38Andhra Pradesh21Orissa13Rajasthan11Kerala9Punjab & Haryana9Himachal Pradesh5A.K. SIKRI ROHINTON FALI NARIMAN2R.M. LODHA ANIL R. DAVE1Gauhati1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI N.V. RAMANA1VIKRAMAJIT SEN SHIVA KIRTI SINGH1

Key Topics

Section 3510Section 13(2)3Section 35(1)(i)2TDS2Deduction2Disallowance2

ENANALLOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (1 AND C)

In the result, this Original Petition is allowed by quashing

ITA/73/2018HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

Section 13(2)Section 13(4)Section 17

condonation of delay came to be rejected by holding that Section 5 of the Limitation Act is not applicable and the benefit of Section 14 of the Limitation Act cannot be granted. The Hon'ble Supreme Court in the said matter, has held that Rule 2

CSB BANK LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/15/2020HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

SECTION 200A DATED 27/10/2015 WITH RESPECT TO QUARTER 2, OF FY 2014-2015 OF THE ALAPPUZHA BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF APPEAL DATED 30/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX 9APPELS), TRIVANDRUM. ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY

CSB BANK LIMITED vs. THE INCOME TAX OFFICER (TDS)

ITA/29/2020HC Kerala03 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

SECTION 200A DATED 27/10/2015 WITH RESPECT TO QUARTER 2, OF FY 2014-2015 OF THE ALAPPUZHA BRANCH OF THE APPELLANT. ANNEXURE B TRUE COPY OF APPEAL DATED 30/12/2017 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX 9APPELS), TRIVANDRUM. ANNEXURE C TRUE COPY OF PETITION TO CONDONE DELAY

APOLLO TYRES LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

ITA/225/2019HC Kerala13 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

Section 35Section 35(1)(i)

2)(ia) of the Act. The issue now turns us to the entitlement of weighted deduction at 150% under Section 35(2AB). The assessee, on 12.11.2008, applied to the competent authority for approval. The DSIR, vide letter ITA Nos.225 & 238/2019 -6- dated 17.06.2009, granted approval for the period 01.04.2007 to 31.03.2010 by incorporating the following condition: “The above Research

APOLLO TYRES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

ITA/238/2019HC Kerala13 Sept 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

Section 35Section 35(1)(i)

2)(ia) of the Act. The issue now turns us to the entitlement of weighted deduction at 150% under Section 35(2AB). The assessee, on 12.11.2008, applied to the competent authority for approval. The DSIR, vide letter ITA Nos.225 & 238/2019 -6- dated 17.06.2009, granted approval for the period 01.04.2007 to 31.03.2010 by incorporating the following condition: “The above Research

HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOMETAX

ITA/255/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

Section 133A of the Act is unauthorized. On the pen drives, the objection raised by the assessee is that the material and pen drive must be eschewed and alternatively, there is no evidence on record to show that the alleged data, projected in the notice ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020

HILLWOOD IMPORTS AND EXPORTS PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX,

ITA/258/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

Section 133A of the Act is unauthorized. On the pen drives, the objection raised by the assessee is that the material and pen drive must be eschewed and alternatively, there is no evidence on record to show that the alleged data, projected in the notice ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020

HILLWOOD IMPORTS AND EXPORTS PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX

ITA/256/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

Section 133A of the Act is unauthorized. On the pen drives, the objection raised by the assessee is that the material and pen drive must be eschewed and alternatively, there is no evidence on record to show that the alleged data, projected in the notice ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020

HILLWOOD IMPORTS AND EXPORTS (P) LTD. vs. COMMISSIONER OF INCOME TAX

ITA/259/2019HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: HILLWOOD IMPORTS AND EXPORTS (P) LTDFor Respondent: COMMISSIONER OF INCOME TAX

Section 133A of the Act is unauthorized. On the pen drives, the objection raised by the assessee is that the material and pen drive must be eschewed and alternatively, there is no evidence on record to show that the alleged data, projected in the notice ITA Nos.247/2019, 255/2019, 259/2019, 256/2019, 260/2019, 258/2019, 10/2020, 3/2020, 13/2020, 4/2020, 8/2020, 11/2020, 12/2020, 16/2020