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4 results for “condonation of delay”+ Natural Justiceclear

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NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

natural justice because it raises suspicion of bias. 70. Thus, the tribunal has rightly concluded that the AO has passed the order of reassessment on the dictates of the higher authorities sitting at Delhi and Jabalpur. 71. Once having held that the reassessment started at the dictation of the higher authorities and thereafter, during reassessment process too continuous instructions were

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

ITA/7/2023HC Orissa02 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 174
Section 189

natural justice. Prior thereto, the appellants had also filed an objection to the proposed enhanced annual valuation of the said premises. The written objection was a cryptic one and reads as follows:- “Sub: Objection against Annual Valuation fixed by the KMC with effect from 3/2001-02, 2/2007-08, 4/2008-09 and 2/2013-14 relating to the premises 144A, Rash Behari Avenue, Kolkata: 700029, ASSESSEE

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

ITA/17/2024HC Orissa08 Oct 2024

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

JUSTICE RAVINDER DUDEJA O R D E R % 30.07.2024 CM APPL. 195/2024 (135 days delay in refilling) in ITA 2/2024 Bearing in mind the disclosures made, the delay of 135 days in re-filing the appeal is condoned. The application shall stand disposed of. CM APPL. 196/2024 (103 days delay in refilling) in ITA 3/2024 This is a digitally signed

PRINCIPAL COMNR. OF INCOME TAX, SAMBALPUR RANGE vs. M/S. TATA SPONGE IRON LTD.

ITA/96/2022HC Orissa17 Aug 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

delay in the clearance of the imported consignments, the appellants and its sister concern had been compelled to pay excess duty of over Rs 25 crores from August 2013 onwards. It is unfortunate and has to be accepted that the respondent authorities had compelled and forced the appellant to furnish the letter dated 6- 3-2017 thereby waiving