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2 results for “condonation of delay”+ Section 292Bclear

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Key Topics

Section 692Section 56(2)(vii)2

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

292B of the Act. 4. On the other hand, the ld. Counsel for the assessee has placed strong reliance on the impugned order. It has been contended that issuance of notice under section 143(2) of the Act is a mandatory statutory requirement, which was not fulfilled in the present case and that therefore, the ld. CIT(A) has correctly

INCOME TAX OFFICER-2(1), KANPUR vs. SMT. ALKA KANODIA, KANPUR

In the result, appeal filed by the Revenue is dismissed

ITA 118/LKW/2020[2015-16]Status: DisposedITAT Lucknow07 Jul 2021AY 2015-16

Bench: Shri T.S. Kapoora.Y. 2015-16. Income Tax Officer-2(1), Vs. Smt. Alka Kanodia, Kanpur 117/K/13, Gutaiya, Pan Aadtk 8568J C/O. M.P. Udyog, Kanpur Pan :Abypk 1537F (Appellant) (Respondent)

delay was condoned and the ld. DR was directed to proceed with his arguments. 3. The ld. AR at the outset raised a preliminary objection against the filing of appeal by Revenue and submitted that the appeal has been filed on a dead person and it was submitted that the assessee had passed away on 14.12.2018 that is after