Search: condonation of delay

2 results for “condonation of delay”+ Section 125clear

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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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

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)

125 pages. 28 ITA No.6 of 2005 & other connected matters xii)SET - XII - Containing a report sent by DDIT, Unit - I to DI about appraisal of some of the documents containing 18 pages. 26. Aforesaid letter dated 20.03.95 was received by the AO on 24.03.95. On 29.03.95 the AO wrote a letter the DDIT (Inv.) informing him that there