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5 results for “condonation of delay”+ Section 2(30)clear

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Key Topics

Section 13(2)3

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

condone delay beyond 45 days under Section 20(3) of the Act. The proceedings before the Recovery officer are not before a Tribunal. Section 24 is limited in its application to proceedings before the Tribunal originating under Section 19 only. The exclusion of any provision for extension of time by the Tribunal in preferring an appeal under Section 30

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

ITA/258/2019HC Kerala
13 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

2 is dismissed accordingly. b) On the basis of discussion above, it is clear that neither the search nor the survey conducted subsequently are bad-in-law, as there has been no legal or procedural infirmity in carrying out the same. There is no dispute that the data contained in the said Pen Drive belonged to the Appellant Ground

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

2 is dismissed accordingly. b) On the basis of discussion above, it is clear that neither the search nor the survey conducted subsequently are bad-in-law, as there has been no legal or procedural infirmity in carrying out the same. There is no dispute that the data contained in the said Pen Drive belonged to the Appellant Ground

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

2 is dismissed accordingly. b) On the basis of discussion above, it is clear that neither the search nor the survey conducted subsequently are bad-in-law, as there has been no legal or procedural infirmity in carrying out the same. There is no dispute that the data contained in the said Pen Drive belonged to the Appellant Ground

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

2 is dismissed accordingly. b) On the basis of discussion above, it is clear that neither the search nor the survey conducted subsequently are bad-in-law, as there has been no legal or procedural infirmity in carrying out the same. There is no dispute that the data contained in the said Pen Drive belonged to the Appellant Ground