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3 results for “condonation of delay”+ Section 45(4)clear

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Key Topics

Section 13(2)3TDS2

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

4) of the Act impliedly excludes the said Act from the appeals or other proceedings”. 15. In the case in hand also, the provisions of Section 5 of the Limitation Act are excluded from the scheme of Section 17 of the SARFAESI Act by not making any provisions enabling the Tribunal to condone the delay in filing an application under

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

ITA/15/2020HC Kerala03 Sept 2021

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

Bench:

45 OF 2020 AGAINST THE ORDER IN ITA 285/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED, (FORMERLY THE CATHOLIC SYRIAN BANK LTD.), ALAPPUZHA BRANCH, GOLD MERCHANTS ASSOCIATION BUILDING, XV11/1859, MULLAKKAL, ALAPPUZHA-688011. (PAN/TAN-TVDT01056G) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME

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

45 OF 2020 AGAINST THE ORDER IN ITA 285/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CSB BANK LIMITED, (FORMERLY THE CATHOLIC SYRIAN BANK LTD.), ALAPPUZHA BRANCH, GOLD MERCHANTS ASSOCIATION BUILDING, XV11/1859, MULLAKKAL, ALAPPUZHA-688011. (PAN/TAN-TVDT01056G) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME