Search: condonation of delay

3 results for “condonation of delay”+ Section 292Cclear

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Key Topics

Section 14715 Section 143(2)3 Section 143(3)3 Section 1513 Section 292C3 Section 153C3 Reassessment3

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

292C of the Act., the Id. "CIT(A)" ought to have held the re-assessment order as illegal, bad in law and without jurisdiction. 10. BECAUSE the assessment was re-opened on the basis of material seized/found during the search of a 3rd party as such the re-assessment proceedings could have been initiated u/s 153C of the Act only

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR