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5 results for “condonation of delay”+ Section 31(1)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 the delay while exercising the powers under Section 17 of the SARFAESI Act nor this Court can extend the time of limitation for entertaining an application under Section 17 of the SARFAESI Act. The learned Debts Recovery Tribunal, while passing the impugned order, committed an error of law by overlooking the settled law on the aspect of limitation

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

31,36,150/. The assessee filed appeal, and by order dated 19.07.2018, the 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 -21- appeal was allowed in-part, and the estimation of turnover was modified. By effect order dated 25.10.2018, the income assessed to tax is determined as Rs.1,98,95,740/-. The Tribunal

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

31,36,150/. The assessee filed appeal, and by order dated 19.07.2018, the 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 -21- appeal was allowed in-part, and the estimation of turnover was modified. By effect order dated 25.10.2018, the income assessed to tax is determined as Rs.1,98,95,740/-. The Tribunal

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

31,36,150/. The assessee filed appeal, and by order dated 19.07.2018, the 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 -21- appeal was allowed in-part, and the estimation of turnover was modified. By effect order dated 25.10.2018, the income assessed to tax is determined as Rs.1,98,95,740/-. The Tribunal

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

31,36,150/. The assessee filed appeal, and by order dated 19.07.2018, the 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 -21- appeal was allowed in-part, and the estimation of turnover was modified. By effect order dated 25.10.2018, the income assessed to tax is determined as Rs.1,98,95,740/-. The Tribunal