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10 results for “condonation of delay”+ Section 268Aclear

Sorted by relevance

Karnataka43Kolkata20Chennai10Lucknow10Telangana2Hyderabad2Jaipur2Calcutta2Mumbai1Pune1SC1Indore1

Key Topics

Section 268A18Section 5(2)15Section 615Condonation of Delay10Bogus/Accommodation Entry9Penny Stock9Limitation/Time-bar9Long Term Capital Gains5Section 143(3)

ASSISTANT COMMISSIONER OF INCOME TAX-I, KANPUR vs. SHRI RAJ PREET SINGH, KANPUR

In the result, the appeal of the Revenue is dismissed

ITA 7/LKW/2020[2015-16]Status: DisposedITAT Lucknow01 Jun 2022AY 2015-16

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2015-16 The Astt. Cit – 1 V. Raj Preet Singh Kanpur 54, Durga Housing Society Shiv Katra Road Lal Bunglow, Kanpur Tan/Pan:Aiwps6741C (Appellant) (Respondent) Appellant By: Application For Withdrawal Respondent By: Shri Pankaj Sachan, D.R. Date Of Hearing: 31 05 2022 Date Of Pronouncement: 01 06 2022 O R D E R

For Appellant: Application for withdrawalFor Respondent: Shri Pankaj Sachan, D.R
Section 268ASection 5(2)Section 6

268A of Income-tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/HC and SLPs/appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STL through penny stocks and appeals/SLPs in such cases shall be filed on merits." Therefore, the delay caused in filing of appeal within the limitation period i.e. 9.2.2019 beyond control

2

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE, GONDA vs. M/S B.D AGRICARE PVIVATE LIMITED, BASTI

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

ITA 508/LKW/2017[2013-14]Status: DisposedITAT Lucknow23 Jul 2024AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2013-14 The Acit V. M/S B.D. Agricare Private Limited Circle, Gonda Pursia Gaukhor Basti Pan:Aaecb6486E (Appellant) (Respondent) C. O. No.12/Lkw/2018 [In Ita No.508/Lkw/2017] Assessment Year: 2013-14 M/S B.D. Agricare Private Limited V. The Acit Pursia Gaukhor Circle, Gonda Basti Pan:Aaecb6486E (Cross-Objector) (Respondent) Department By: Shri Sanjeeve Krishna Sharma, D.R. Assessee By: Shri P. K. Kapoor, C.A. Date Of Hearing: 16 07 2024 Date Of Pronouncement: 23 07 2024 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sanjeeve Krishna Sharma, D.R
Section 143(3)Section 268ASection 268A(1)

condone the delay and admit the Cross Objection for hearing. 3. During the course of hearing before us, the ld. counsel for the assessee has furnished before us the copy of order dated 29.3.2016 issued by the ACIT, Range-2, Gorakhpur under section 143(3) of the Act in the assessee’s case for assessment year

INCOME TAX OFFICER-3(1), KANPUR vs. SHRI ARVIND KUMAR GUPTA, KANPUR

In the result, the appeal is held to be allowed for statistical purposes

ITA 174/LKW/2020[2015-16]Status: DisposedITAT Lucknow11 Jun 2025AY 2015-16

Bench: SH.KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT (DR)
Section 143(3)Section 250Section 268A

condonation petition was submitted before us by the ld. ITO-3(1), Kanpur in which it was submitted that subsequently the CBDT vide Circular No. 23/2019 dated 6.09.2019 and the O.M. dated 16.09.2019 had decided that notwithstanding anything contained in any other Circular issued under section 268A specifying monetary limits for filing of departmental appeals before the Hon’ble ITAT

JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-3, KANPUR vs. SMT. SUCHETA WAHI, KANPUR

In the result, the appeal of the Revenue is dismissed

ITA 168/LKW/2020[2014-15]Status: DisposedITAT Lucknow07 Jun 2022AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 The Jt. Cit (Osd) V. Sucheta Wahi Circle 3 128/636, K Block Kanpur Kidwai Nagar Kanpur Tan/Pan:Aagpw9705N (Appellant) (Respondent) Appellant By: Application Of The Assessee For Withdrawal. Respondent By: Shri Pankaj Sachan, D.R. Date Of Hearing: 31 05 2022 Date Of Pronouncement: 07 06 2022 O R D E R

For Appellant: Application of the assessee for withdrawalFor Respondent: Shri Pankaj Sachan, D.R
Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." Therefore, the delay caused in filing of appeal within the limitation period

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SAROJ GUPTA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 161/LKW/2020[2015-16]Status: DisposedITAT Lucknow29 Jul 2022AY 2015-16

Bench: Shri T. S. Kapoorassessment Year:2015-16

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals/ SLPs in such cases shall be filed on merits." In this case, the prime issue is the sale of shares of a company

INCOME TAX OFFICER-3(3), KANPUR vs. SMT. PUSHPLATA SONI, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 157/LKW/2020[2012-13]Status: DisposedITAT Lucknow29 Jul 2022AY 2012-13

Bench: Shri T. S. Kapoorassessment Year:2012-13

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." In this case, the prime issue is the sale of shares of a company

INCOME TAX OFFICER-3(3), KANPUR vs. SHRI PRATEEK GUPTA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 156/LKW/2020[2014-15]Status: DisposedITAT Lucknow29 Jul 2022AY 2014-15

Bench: Shri T. S. Kapoorassessment Year:2014-15

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." In this case, the prime issue is the sale of shares of a company

INCOME TAX OFFICER-1(3), KANPUR vs. SMT. RUMANA HAFEEZ, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 206/LKW/2020[2014-15]Status: DisposedITAT Lucknow24 Aug 2022AY 2014-15

Bench: Shri T. S. Kapoorassessment Year:2014-15

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." Further the unexpected lockdown has been occurred from 24/03/2020 to 17/05/2020 due to COVID

INCOME TAX OFFICER- 1(4), KANPUR vs. SMT. SAROJ GOENKA, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 34/LKW/2020[2014-15]Status: DisposedITAT Lucknow27 Jul 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." Therefore, the delay caused in filing of appeal within the limitation period

INCOME TAX OFFICER-2(5), KANPUR vs. SHRI VIKAS AGARWAL, KANPUR

In the result, the appeal of the Revenue stands dismissed

ITA 128/LKW/2020[2015-16]Status: HeardITAT Lucknow22 Aug 2022AY 2015-16

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 268ASection 5(2)Section 6

268A of Income Tax Act, 1961, the monetary limits fixed for filing appeals before ITAT/ HC and SLPs/ appeals before Supreme Court shall not apply in case of assessee claiming bogus LTCG/STCL through penny stocks and appeals! SLPs in such cases shall be filed on merits." In this case, the prime issue is the sale of shares of a company