Search: condonation of delay

4 results for “condonation of delay”+ Section 44Aclear

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Section 144B12

VENUS NIRMAN PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER-1(4), LUCKNOW

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

ITA 316/LKW/2025[2021-22]Status: DisposedITAT Lucknow31 Oct 2025AY 2021-22

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Raghu Nath Mishra, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)

Section 144B

condonation of delay being a discretionary power available to courts, exercise of discretion must necessarily depend upon the sufficiency of the cause shown and the degree of acceptability of the explanation, the length of delay being immaterial. In the present case, the service of the assessment order dated 07.12.2022 passed for AY 2021-22 on the appellant was not complete

VENUS NIRMAN PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER-1(4), LUCKNOW

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