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154 results for “reassessment”+ Section 35(1)(ii)clear

Sorted by relevance

Delhi918Mumbai742Chennai353Jaipur273Hyderabad227Bangalore189Ahmedabad182Chandigarh164Kolkata154Raipur150Rajkot94Indore88Amritsar86Pune68Surat52Patna51Nagpur49Guwahati44Visakhapatnam36Cochin34Ranchi26Cuttack23Lucknow21Jodhpur21Dehradun15Agra12Allahabad7Jabalpur3Panaji2Varanasi1

Key Topics

Section 250316Section 14778Addition to Income47Section 9044Section 6838Section 143(3)36Section 14835Section 143(1)30Section 26320Reopening of Assessment

ACIT, CC-2(1), KOL, KOLKATA vs. SHALIMAR HATCHERIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153A

Showing 1–20 of 154 · Page 1 of 8

...
20
Limitation/Time-bar19
Deduction16
Section 35(1)(ii)

35(1)(ii) for donating to an assessee, which is engaged in the research activity. However, Investigation Wing of the Income Tax Department found that M/s. School of Human Genetic and Population Health was engaged in providing accommodation entries to the assessee. The ld. Assessing Officer has recorded the reasons and thereafter issued notice under section 148 of the Income

M/S GASSIN PIERRE PVT. LTD.,KOLKATA vs. DCIT, CIR. 7(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 112/KOL/2024[2014-15]Status: DisposedITAT Kolkata09 Oct 2024AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 133ASection 147Section 148Section 148(2)Section 35(1)(ii)

section 148 of the Act. During the course of assessment proceedings, the AO observed that the assessee has given donation of Rs. 25,00,000/- to School of Human Genetics and Population Health and claimed weighted deduction of Rs. 43,75,000/- during the year. Accordingly, a show cause notice was issued as to why the donation claimed u/s 35

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 635/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

II. ITA No. 636/Kol/2024 (AY 2012-13) 10. The assessee has raised the following grounds of appeal in ITA No. 636/Kol/2024: “1. That on the facts and under circumstances of the case, penalty order passed by the learned assessing officer as confirmed by the learned CIT (Appeals)-NFAC is not tenable as notice issued u/s 274/271(1)(c) dated

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 636/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR
Section 147Section 250Section 271BSection 68

II. ITA No. 636/Kol/2024 (AY 2012-13) 10. The assessee has raised the following grounds of appeal in ITA No. 636/Kol/2024: “1. That on the facts and under circumstances of the case, penalty order passed by the learned assessing officer as confirmed by the learned CIT (Appeals)-NFAC is not tenable as notice issued u/s 274/271(1)(c) dated

D.C.I.T., CC-1(3), KOLKATA, KOLKATA vs. M/S. NAVIN CONSTRUCTION & CREDIT PVT. LTD., KOLKATA

In the result, appeal of the revenue is dismissed and cross- objection of the assessee is allowed

ITA 580/KOL/2022[2015-2016]Status: DisposedITAT Kolkata31 Jan 2024AY 2015-2016

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Akkal Dudhewala, A/RFor Respondent: Shri Abhijit Kundu, CIT, D/R
Section 133(6)Section 14ASection 250Section 35Section 35(1)Section 68

35(1)(ii) and 14A of the Act. Thus Ground Nos. 4, 5 & 6 raised by the revenue are dismissed. 16. As far as Ground Nos. 1 to 3 are concerned, there are against the finding of the ld. CIT(A) deleting the addition made u/s 68 of the Act for unexplained unsecured loans at Rs.10

SAMIT RAY,KOLKATA vs. DCIT, CEN. CIR. 3(4), KOLKATA

In the result, all the appeals of the assessees are allowed

ITA 780/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

Section 139(1)Section 144Section 153ASection 153DSection 263

35,19,972/- ought to be deemed as full sale consideration for the purpose of computing long-term capital gain. Therefore, in his opinion, the assessment order is 5 ITA No. 778/KOL/2024 (A.Y. 2014-2015)- Arati Ray ITA No. 779/KOL/2024 (A.Y. 2014-2015)-Mallika Roy ITA No. 780/KOL/2024 (A.Y. 2014-2015)-Samit Ray erroneous, which has caused prejudice

ARATI RAY,KOLKATA vs. DCIT, CEN. CIR. -3(4), KOLKATA

In the result, all the appeals of the assessees are allowed

ITA 778/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

Section 139(1)Section 144Section 153ASection 153DSection 263

35,19,972/- ought to be deemed as full sale consideration for the purpose of computing long-term capital gain. Therefore, in his opinion, the assessment order is 5 ITA No. 778/KOL/2024 (A.Y. 2014-2015)- Arati Ray ITA No. 779/KOL/2024 (A.Y. 2014-2015)-Mallika Roy ITA No. 780/KOL/2024 (A.Y. 2014-2015)-Samit Ray erroneous, which has caused prejudice

MALIKA ROY,KOLKATA vs. DCIT, CEN. CIR. 3(4), KOLKATA

In the result, all the appeals of the assessees are allowed

ITA 779/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

Section 139(1)Section 144Section 153ASection 153DSection 263

35,19,972/- ought to be deemed as full sale consideration for the purpose of computing long-term capital gain. Therefore, in his opinion, the assessment order is 5 ITA No. 778/KOL/2024 (A.Y. 2014-2015)- Arati Ray ITA No. 779/KOL/2024 (A.Y. 2014-2015)-Mallika Roy ITA No. 780/KOL/2024 (A.Y. 2014-2015)-Samit Ray erroneous, which has caused prejudice

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250

35 which are as under: “The appellant is a trust running an educational institution. Return of income u/s 139(1) was not filed for A.Y. 2016-17. Assessment u/s 147 was initiated on 25.03.2021 or A.Y.2016 for cash deposits of Rs.3,20,49,820/- made in various bank accounts of the appellant. The appellant had obtained registration u/s 12AB on30.08.2021

BIDYUT PRAKAS BHATTACHARYA,KOLKATA vs. I.T.O., WARD - 52(1), KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 2016/KOL/2024[2018-2019]Status: DisposedITAT Kolkata07 Oct 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 143(1)Section 154Section 234ASection 234BSection 234CSection 250Section 90

35(SC) ii. Brinda Ramakrishna us. ITO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. ITA No. 29/ Bang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P. No.5834 of 2022 7. Before proceeding further, we would like to reproduce rule 128 of the Income-tax Rules, 1962 (the Rules) which relates to foreign tax credit

ACIT, CC- 3(4), KOLKATA , KOLKATA vs. M/S. HIMATSINGKA SEIDE LIMITED , BANGALORE

In the result, appeal of the assessee in IT(SS)A No

ITA 785/KOL/2018[2008-09]Status: DisposedITAT Kolkata15 Mar 2024AY 2008-09

Bench: Shri Sanjay Garg & Shri Girish Agrawalit(Ss)A No.17/Kol/2018 Assessment Year: 2008-09 Himatsingka Seide Ltd. Deputy Commissioner Of 10/24, Kumara Krupa Road, High Vs. Income Tax, Central Circle- Grounds, Bangalore-560001. Xvi, Kolkata. (Pan: Aaach3507N) (Appellant) (Respondent) & It(Ss)A No.20/Kol/2018 Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent) & Assessment Year: 2008-09 Assistant Commissioner Of Himatsingka Seide Ltd. Vs. Income-Tax, Central Circle-3(4), Kolkata. (Appellant) (Respondent)

For Appellant: Shri Nageswar Rao, Sr. AdvocateFor Respondent: Shri Abhijit Kundu, CIT, DR
Section 143(3)Section 14ASection 153ASection 271Section 92C

35,877/-. 5. The learned CIT(A) has erred, by upholding the initiation of penalty proceedings u/s 271 (1 )(c) of the Act. The Appellant submits that each of the above grounds is independent and without prejudice to one another. The Appellant craves leave to add, alter, amend, vary, omit or substitute any of the aforesaid grounds of appeal

BAGARIA LEASING PVT. LTD.,KOLKATA vs. ITO, WARD-1(1), KOLKATA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 442/KOL/2024[2008-09]Status: DisposedITAT Kolkata29 Nov 2024AY 2008-09

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 250Section 263Section 271(1)(c)

II. I.T.A. No 442/KOL/2024; AY 2008-09: 1. That the Order passed u/s 250 is bad in law as well as on facts of the case. 2. That the Hon'ble CIT(A), NFAC erred in law as well as in facts by confirming the action of the Ld. Assessing Officer in imposing penalty

BAGARIA LEASING PVT. LTD.,KOLKATA vs. ITO, WARD-1(1), KOLKATA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 441/KOL/2024[2007-08]Status: DisposedITAT Kolkata29 Nov 2024AY 2007-08

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 250Section 263Section 271(1)(c)

II. I.T.A. No 442/KOL/2024; AY 2008-09: 1. That the Order passed u/s 250 is bad in law as well as on facts of the case. 2. That the Hon'ble CIT(A), NFAC erred in law as well as in facts by confirming the action of the Ld. Assessing Officer in imposing penalty

DEBANJAN CHATTERJEE,KOLKATA vs. D.D.I.T., CPC, BENGALURU, BENGALORE

In the result, the appeal of the assessee is allowed

ITA 1959/KOL/2024[2021-2022]Status: DisposedITAT Kolkata02 Dec 2024AY 2021-2022

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1959/Kol/2024 Assessment Year: 2021-2022 Debanjan Chatterjee,……..…………….…………Appellant C-3/14, East Enclave Cooperative Society, Rajarhat, Kolkata-700156 [Pan:Aezpc7707H] -Vs.- Deputy Director Of Income Tax,………………Respondent Cpc, Bengluru, Bangalore-560500 Appearances By: Shri Nilesh Kariya, A.R., Appeared On Behalf Of The Assessee Shri Sanjay Paul, Addl. Cit,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 28, 2024 Date Of Pronouncing The Order: December 02, 2024 O R D E R

Section 139Section 139(4)Section 143(1)Section 154Section 90

35(SC) ii. ii. Brinda Ramakrishna us. IPO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 11. Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect

MCNALLY SAYAJI ENGINEERING LIMITED,KOLKATA vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, both the appeals are dismissed

ITA 1145/KOL/2018[2013-14]Status: DisposedITAT Kolkata03 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Abhishek Sureka, ARFor Respondent: Shri Rakesh Kumar Das, CIT, DR
Section 234CSection 250Section 37Section 40

ii) Non-deduction of TDS against Royalty during the FY-2008-09. 3.1 Subsequently the revision order was passed on 26.03.2014 by the Ld. CIT-1, Kolkata and the assessment was set aside on the above two limited issues with a direction to re-assess the allowability of the above two expenses after bringing all the facts and records

MCNALLY SAYAJI ENGINEERING LIMITED,KOLKATA vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

In the result, both the appeals are dismissed

ITA 899/KOL/2018[2009-10]Status: DisposedITAT Kolkata03 Oct 2024AY 2009-10

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2009-10 & Assessment Year: 2013-14 Mcnally Sayaji Engineering Deputy Commissioner Of Limited, Income Tax, Circle 1(1), Ecospace, Campus 2B, 11F/12 Aayakar Bhavan, P-7, (Old Plot No. Aa Ii/Blk 3), Chowringhee Square, Vs New Town, Rajarhat, Kolkata - 700069 North 24 Paragans, Kolkata - 7000156 (Pan: Aaccs5491A) (Appellant) (Respondent) Present For: Appellant By : Shri Abhishek Sureka, Ar Respondent By : Shri Rakesh Kumar Das, Cit, Dr Shri Vineet Kumar, Addl. Cit, Sr. Dr Date Of Hearing : 08.07.2024 Date Of Pronouncement : 03.10.2024 O R D E R Per Rakesh Mishra: These Two Appeals Filed By The Assessee Are Against The Two Separate Orders Of The Ld. Commissioner Of Income Tax, Kolkata-I, Kolkata (Hereinafter Referred To As “The Ld. Cit”) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ays 2009-10 & 2013- 14, Dated 28.02.2018 & 13.03.2018 Respectively. Both The Appeals Were Heard Together & Are Being Disposed Of Vide This Common Order For The Sake Of Brevity & Convenience. Mcnally Sayaji Engineering Limited.: Ays: 2009-10 & 2013-14 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

For Appellant: Shri Abhishek Sureka, ARFor Respondent: Shri Rakesh Kumar Das, CIT, DR
Section 234CSection 250Section 37Section 40

ii) Non-deduction of TDS against Royalty during the FY-2008-09. 3.1 Subsequently the revision order was passed on 26.03.2014 by the Ld. CIT-1, Kolkata and the assessment was set aside on the above two limited issues with a direction to re-assess the allowability of the above two expenses after bringing all the facts and records

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 567/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 566/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 572/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 565/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

35 590/K/23 2013-2014 Tharur 30.06.2022 u/s 250 23.04.2015 271(1)(c) Bhaskaran 2. The Registry has pointed out that all these appeals are time barred by 248 days. In order to explain the delay, Department has filed an application for condonation of the delay and such application reads as under:- “Nalini Bhaskaran A.Y. 1999-2000 Condonation of Delay 1